Principles of Accounting (9593)

Accounting information is used to support and facilitate decision-making

Decision-making, Ethics and Financial Statements Analysis

• Stakeholders and Decision-making

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• Business Ethics

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• Qualitative Characteristics of Useful Financial Information

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• Financial Statements Analysis

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Businesses and Economic Activities

Representation and Presentation of Economic Activities

Managerial Accounting for Decision-making

• Cost-volume-profit Analysis

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• Variance Analysis

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• Capital Investment Analysis

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• Relevant Information for Decision-making

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Representation and Presentation of Financing Activities

Businesses, Economic Activities and the Accounting Equation

• Types of Businesses

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• Forms of Business Ownerships

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• Economic Activities

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• Elements of Financial Statements

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• Accounting Equation

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Representation and Presentation of Investing Activities

Financial Statements

• Financial Statements: Income Statement

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• Financial Statements: Balance Sheet

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• Financial Statements: Statement of Changes in Equity

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• Financial Statements: Statement of Cash Flows

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Representation and Presentation of Operating Activities

Financing and Investing Activities

• Shareholders’ Equity

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• Long-term and Short-term Borrowing

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• Property, Plant and Equipment

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• Acquisition of assets

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• Depreciation

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• Revaluation of assets

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• Impairment of assets

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• Sale of assets

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Operating Activities

• Income and Expenses

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• Inventories

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• Trade Receivables and Other Receivables

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• Trade Payables and Other Payables

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• Cash on hand and Cash at Bank

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Correcting Accounting Errors and Re-construction of Accounts

• Correcting Accounting Errors

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• Incomplete Records

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• Incomplete Records: Capital comparison method

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• Incomplete Records: Accounts analysis method

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• Incomplete Records: Financial ratios method

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Accounting Principles

Accounting Information System and Accounting Cycle

Accounting as a Measurement System

• Accounting Principles

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• Accounting Information System and Accounting Cycle

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• Double-Entry Recording

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• Measuring Economic Activities

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Cost Measurement, Job-costing and Budgeting

• Measuring Costs of Products, Services and Other Cost Objects

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• Cost Flow in a Manufacturing Business

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• Normal Job-costing System

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• Budgeting

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Accounting Measurements