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Principles of Accounting (9593)

10个单元

Accounting information is used to support and facilitate decision-making

Stakeholders and Decision-making
Business Ethics
Qualitative Characteristics of Useful Financial Information
Financial Statements Analysis
Cost-volume-profit Analysis
Variance Analysis
Capital Investment Analysis
Relevant Information for Decision-making

Businesses and Economic Activities

Types of Businesses
Forms of Business Ownerships
Economic Activities

Representation and Presentation of Economic Activities

Elements of Financial Statements
Accounting Equation
Financial Statements: Income Statement
Financial Statements: Balance Sheet
Financial Statements: Statement of Changes in Equity
Financial Statements: Statement of Cash Flows

Representation and Presentation of Financing Activities

Shareholders’ Equity
Long-term and Short-term Borrowing

Representation and Presentation of Investing Activities

Property, Plant and Equipment
Acquisition of assets
Depreciation
Revaluation of assets
Impairment of assets
Sale of assets

Representation and Presentation of Operating Activities

Income and Expenses
Inventories
Trade Receivables and Other Receivables
Trade Payables and Other Payables
Cash on hand and Cash at Bank

Correcting Accounting Errors and Re-construction of Accounts

Correcting Accounting Errors
Incomplete Records
Incomplete Records: Capital comparison method
Incomplete Records: Accounts analysis method
Incomplete Records: Financial ratios method

Accounting Principles

Accounting Principles

Accounting Information System and Accounting Cycle

Accounting Information System and Accounting Cycle
Double-Entry Recording

Accounting Measurements

Measuring Economic Activities
Measuring Costs of Products, Services and Other Cost Objects
Cost Flow in a Manufacturing Business
Normal Job-costing System
Budgeting

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