Principles of Accounts (7087)

7 个单元 · 27 个章节

免费 Principles of Accounts (7087) 学习笔记，适合 GCE O-Level 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。

Accounting and its role in Stakeholders’ Decision-making Process

  • Roles of accounting and accountants

    笔记

  • Stakeholders and their decision-making needs

    笔记

Analysis of Financial Statements for Decision-making

Businesses

Measurement and Presentation of Business Activities

  • Elements of financial statements

    笔记

  • Accounting equation

    笔记

  • Statement of Financial Position

    笔记

  • Statement of Financial Performance

    笔记

  • Revenue and other income

    笔记

  • Cost of sales and other expenses

    笔记

  • Cash in hand and cash at bank

    笔记

  • Inventories

    笔记

  • Trade receivables

    笔记

  • Non-current assets

    笔记

  • Trade payables

    笔记

  • Long-term borrowings

    笔记

  • Capital and share capital

    笔记

  • Drawings

    笔记

  • Transfer of profits/loss for the year and retained earnings

    笔记

Correction of Errors

Accounting Assumptions and Principles

Accounting Information System and Accounting Cycle

  • Accounting information system and accounting cycle

    笔记

  • Understanding double-entry recording system

    笔记

  • Internal controls

    笔记

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