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Principles of Accounts (7087)

7个单元

Accounting and its role in Stakeholders’ Decision-making Process

Roles of accounting and accountants
Stakeholders and their decision-making needs

Analysis of Financial Statements for Decision-making

Profitability
Efficiency

Businesses

Types of businesses
Forms of business ownerships

Measurement and Presentation of Business Activities

Elements of financial statements
Accounting equation
Statement of Financial Position
Statement of Financial Performance
Revenue and other income
Cost of sales and other expenses
Cash in hand and cash at bank
Inventories
Trade receivables
Non-current assets
Trade payables
Long-term borrowings
Capital and share capital
Drawings
Transfer of profits/loss for the year and retained earnings

Correction of Errors

Correction of errors

Accounting Assumptions and Principles

Accounting theories

Accounting Information System and Accounting Cycle

Accounting information system and accounting cycle
Understanding double-entry recording system
Internal controls

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