tailieunhanh - Lecture International accounting: Chapter 1 - Nguyễn Quốc Nhất

Lecture "International accounting - Chapter 1: Recording business transactions" has content: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts, define debits, credits, and normal account balances, and use double-entry accounting and T-accounts, list the steps of the transaction recording process Journalize and post sample transactions to the ledger, prepare the trial balance from the T-accounts. | International Accounting Chapter 1: Recording Business Transactions MINISTRY OF INDUSTRY AND TRADE INDUSTRIAL UNIVERSITY OF HO CHI MINH CITY FACULTY OF ACCUONTING-AUDITING INTRODUCE Quoc Nhat 1 INTRODUCE • Code modules: 2127407 • Credits: 3 • Texbook: • Reference material: - Accounting, Charles T. Horngren, Walter T. Harrison Jr. and M. Suzanne Oliver, 2012, Prentice hall. - PRINCIPLES OF ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2009. - Website: 2 INTRODUCE Learning objective: • Presenting the basic knowledge about accounting cycle from record economic transactions arising in their diary, to take notes on ledger, trial balance spreadsheet program, implementing adjustments. • Applying the knowledge to create a good platform for students to acquire academic accounting research deeper, higher. 3 MA. Nguyen Quoc Nhat – 1 International Accounting Chapter 1: Recording Business Transactions INTRODUCE Table of content: Chapter 1 2 3 4 5 6 7 8 9 10 11 12 RECORDING BUSINESS TRANSACTIONS THE ADJUSTING PROCESS COMPLETING THE ACCOUNTING CYCLE MERCHANDISING OPERATIONS MERCHANDISE INVENTORY INTERNAL CONTROL AND CASH RECEIVABLES PLANT ASSETS AND INTANGIBLES CURRENT LIABILITIES AND PAYROLL LONG-TERM LIABILITIES, BONDS PAYABLE, AND CLASSIFICATION OF LIABILITIES ON THE BALANCE SHEET CORPORATIONS: PAID-IN CAPITAL AND THE BALANCE SHEET PARTNERSHIPS 4 CHAPTER1: RECORDING BUSINESS TRANSACTIONS Learning of objective: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts Define debits, credits, and normal account balances, and use double-entry accounting and T-accounts List the steps of the transaction recording process Journalize and post sample transactions to the ledger Prepare the trial