Principles of Accounting (9593)
9 个单元 · 43 个章节
免费 Principles of Accounting (9593) 学习笔记，适合 GCE A-Level - Higher 2 (H2) 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。
Decision-making, Ethics and Financial Statements Analysis
Stakeholders and Decision-making
Business Ethics
Qualitative Characteristics of Useful Financial Information
Financial Statements Analysis
Managerial Accounting for Decision-making
Cost-volume-profit Analysis
Variance Analysis
Capital Investment Analysis
Relevant Information for Decision-making
Businesses, Economic Activities and the Accounting Equation
Types of Businesses
Forms of Business Ownerships
Economic Activities
Elements of Financial Statements
Accounting Equation
Financial Statements
Financial Statements: Income Statement
Financial Statements: Balance Sheet
Financial Statements: Statement of Changes in Equity
Financial Statements: Statement of Cash Flows
Financing and Investing Activities
Shareholders’ Equity
Long-term and Short-term Borrowing
Property, Plant and Equipment
Acquisition of assets
Depreciation
Revaluation of assets
Impairment of assets
Sale of assets
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 as a Measurement System
Accounting Principles
Accounting Information System and Accounting Cycle
Double-Entry Recording
Measuring Economic Activities
Cost Measurement, Job-costing and Budgeting
Measuring Costs of Products, Services and Other Cost Objects
Cost Flow in a Manufacturing Business
Normal Job-costing System
Budgeting
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