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

  笔记

• Business Ethics

  笔记

• Qualitative Characteristics of Useful Financial Information

  笔记

• Financial Statements Analysis

  笔记

Businesses and Economic Activities

Representation and Presentation of Economic Activities

Managerial Accounting for Decision-making

• Cost-volume-profit Analysis

  笔记

• Variance Analysis

  笔记

• Capital Investment Analysis

  笔记

• Relevant Information for Decision-making

  笔记

Representation and Presentation of Financing Activities

Businesses, Economic Activities and the Accounting Equation

• Types of Businesses

  笔记

• Forms of Business Ownerships

  笔记

• Economic Activities

  笔记

• Elements of Financial Statements

  笔记

• Accounting Equation

  笔记

Representation and Presentation of Investing Activities

Financial Statements

• Financial Statements: Income Statement

  笔记

• Financial Statements: Balance Sheet

  笔记

• Financial Statements: Statement of Changes in Equity

  笔记

• Financial Statements: Statement of Cash Flows

  笔记

Representation and Presentation of Operating Activities

Financing and Investing Activities

• Shareholders’ Equity

  笔记

• Long-term and Short-term Borrowing

  笔记

• Property, Plant and Equipment

  笔记

• Acquisition of assets

  笔记

• Depreciation

  笔记

• Revaluation of assets

  笔记

• Impairment of assets

  笔记

• Sale of assets

  笔记

Operating Activities

• Income and Expenses

  笔记

• Inventories

  笔记

• Trade Receivables and Other Receivables

  笔记

• Trade Payables and Other Payables

  笔记

• Cash on hand and Cash at Bank

  笔记

Correcting Accounting Errors and Re-construction of Accounts

• Correcting Accounting Errors

  笔记

• Incomplete Records

  笔记

• Incomplete Records: Capital comparison method

  笔记

• Incomplete Records: Accounts analysis method

  笔记

• Incomplete Records: Financial ratios method

  笔记

Accounting Principles

Accounting Information System and Accounting Cycle

Accounting as a Measurement System

• Accounting Principles

  笔记

• Accounting Information System and Accounting Cycle

  笔记

• Double-Entry Recording

  笔记

• Measuring Economic Activities

  笔记

Cost Measurement, Job-costing and Budgeting

• Measuring Costs of Products, Services and Other Cost Objects

  笔记

• Cost Flow in a Manufacturing Business

  笔记

• Normal Job-costing System

  笔记

• Budgeting

  笔记

Accounting Measurements