Basic accounting principles pdf
[DOC File]Financial Accounting 1 Targets / Learning Outcomes
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state the uses and users of accounting information; explain and apply accounting concepts, principles and conventions; record basic accounting transactions and prepare annual financial statements; and. analyse, interpret and communicate the information contained in basic financial statements and explain the limitations of such statements.
[DOC File]CHAPTER 1: INTRODUCING FINANCIAL ACCOUNTING
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Principles and Assumptions of Accounting. Two types: General Principles—the basic assumptions, concepts, and guidelines for preparing financial statements. Specific Principles—detailed rules used in reporting business transactions and events. a. Accounting Principles. i. Cost Principle. Means that accounting information is based on actual cost.
[DOC File]CHAPTER 2: ACCOUNTING FOR TRANSACTIONS
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Basic Accounting Equation. Assets = Liabilities + Equity Assets must be equal to the claims against those assets. If you have an asset, we can have two broad categories of claims against that asset. First, we may have claims by creditors, liabilities.
[DOC File]Accounting Principles, Third Canadian Edition
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Explain generally accepted accounting principles and assumptions. Q1-9. E1-3 Q1-7. Q1-8. Q1-10. BE1-3. BE1-4. E1-2. P1-2A. P1-2B Q1-6. P1-3A. P1-6A. P1-3B. P1-6B ... Business transactions are the economic events of the enterprise recorded by accountants because they affect the basic equation. (a) The death of the owner of the company is not a ...
[DOC File]Accounting Manual - World Bank
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Purpose of Volume 1 - Accounting Concepts, Principles and Policies . The core objective of Volume 1 – Accounting Concepts, Principles and Policies is to provide basic accounting knowledge through the creation of an Accounting Manual for the use of the Government of Libya as well as provide linkages to the BISAN Accounting system.
[DOC File]SUMMARY OF ACCOUNTING BASICS - Washburn University
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Accounting Cycle: 1. Analyze and record transactions in journal. 2. Post transactions to ledger. 3. Prepare trial balance, assemble adjustment data, and . complete worksheet. 4. Prepare financial statements. 5. Journalize and post adjusting entries. 6. Journalize and post closing entries.
[DOC File]ACCT 200 Fundamentals of Financial Accounting
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Accounting principles, procedures related to special entities, including governmental units, partnerships, and multi-corporate entities; foreign transactions; primary emphasis on business combinations and consolidated financial statements. Prerequisites: 302 and good standing in accountancy program, or consent of instructor.
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