Basics of Accounting and Finance pptbasics of accounts
creditors(liabilities).Thederivationofprofitisalwaysaccompaniedby anidenticalincreaseinthenetassets(i.e.assetsminusliabilities)of theenterprise.Unit1AccountingEquationandDouble-entryAccounting ➢DEBITSANDCREDITS.➢Amuchmoreefficientwayistoclassifythetransactionsaccordingto itemsonthebalancesheetandincomestatement.The...
Chapter 2 Transaction Processing in the AIS ACCOUNTING INFORMATION SYSTEMS BASIC CONCEPTS & CURRENT ISSUES McGraw-Hill/Irwin Accounting Information Systems. Unit Branches of Accounting There are three branches of Accounting. i) Financial accounting; ii) Cost accounting; iii) Management accounting. Questi...
Accounting Basics Rania A. Azmi rania. a. Introduction to Accounting Presentation transcript:Basic Accounting Concepts Money Measurement Entity Going Concern Cost Dual Aspect Accounting Period Conservatism Realization Matching Consistency Materiality Basic Accounting Concepts: The Balance Sheet Basic Accounting ...
Cash-basisaccounting（收付实现制会计）Contraassetaccount（资产抵消账户）Depreciation（折旧）Fiscalyear（会计年度）Interimperiods（会计期间）Matchingprinciple（配比原则）Prepaidexpenses（预付费用）- 3 Glossary Revenuerecognitionprinciple（收入确认原则）Timeperiodassumption（会计分期 假设）Unearnedrevenues（预收收入）...
双语教学课件(PPT).ppt,初级会计实务 Junior Accounting Practice 双语(汉英)教学讲义 Part one Fundamentals of Accounting (第1部分 会计基础) 1. Introduction to Financial Accounting 2. Balance Sheet Concepts :Assets, Liabilities, and Equities 3.Income Stat
ManagerialAccountingBasics Managerialaccountingprovidesfinancialandnonfinancialinformation formanagersofanorganizationandother decisionmakers.4LearningObjectiveC1:Explainthepurposeandnatureof,andtheroleofethicsin,managerialaccounting.18-5 PurposeofManagerialAccounting Exhibit18.1 Planning •Developnewproducts?•Expandinto...
Chapter11ImportanceofAccountingandGAAP HomeworkChapter1IntroductionToAccountingAndBusiness QuizChapter1IntroductionToAccountingAndBusiness Chapter12AccountingEquationandTransa 02 chapter9accountingforreceivables chapter9accountingforreceivables Chapter9- 1 1AccountingforSalesonCredit Chapter9- 4NotesReceivables 2 Chapter9...
Economics AlternativeDerivatives FinancialAnalyst Accounting CorporateFinance FixedIncome Forex/Commodity 第1页/共37页 Equity Economics 第2页/共37页 WhyAP?•Collegelevelcourse•Grantstudentcredit•Higherchancesforcollegeenrollment 第3页/共37页 Aboutthetest %ofGrade NumberofQuestions TimeAllottedReading...
responsibility accounting.,Zero-Base Budgeting,Managers are required to justify all budgeted expenditures, not just 9、changes in the budget from the previous year. The baseline is zero rather than last years budget.,Let us practice on the basics of budgeting!,Parlee Companys sales are 30% in...