tailieunhanh - Lecture Accounting: What the numbers mean (2/e) - Chapter 2: Financial statements and accounting concepts/principles

The following will be discussed in this chapter: Accounting transactions, financial statements, the accounting equation, time line for financial statements, generally accepted concepts and principles, limitations of financial statements, company annual report. | CHAPTER 2 Financial Statements and Accounting Concepts/Principles 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Overview Accounting transactions Financial statements The accounting equation Time line for financial statements Generally accepted concepts and principles Limitations of financial statements Company annual report 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Accounting Transactions Transactions are economic exchanges between entities that are accounted for and reflected in financial statements. Trans + action = between parties 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Financial Statements Transactions Procedures for sorting, classifying, and presenting (bookkeeping). Selection of alternative methods of reflecting the effects of certain transactions (accounting). FINANCIAL STATEMENTS 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Financial Statements ACCOUNTS Transactions are summarised in accounts. Accounts are further summarised in the financial statements. 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Financial Statements 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Balance Sheet The balance sheet lists an organization's ASSETS, LIABILITIES and OWNERS’ EQUITY at a point in time. It is a snapshot of its financial position. It used to be | CHAPTER 2 Financial Statements and Accounting Concepts/Principles 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Overview Accounting transactions Financial statements The accounting equation Time line for financial statements Generally accepted concepts and principles Limitations of financial statements Company annual report 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Accounting Transactions Transactions are economic exchanges between entities that are accounted for and reflected in financial statements. Trans + action = between parties 2- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Financial Statements Transactions Procedures .

• Kế toán - Kiểm toán
• Lecture Accounting
• Accounting information
• Accounting standards
• Financial statements
• Accounting concepts
• Counting principles
• Financial accounting
• Lecture Financial accounting
• Management accounting
• Accounting equation
• Intermediate accounting
• Lecture Intermediate accounting
• Accounting process
• Accounting processing cycle
• Managerial accounting
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Merchandising operations
• Lecture Accounting 1
• Accounting for main transactions
• Accounting for purchases
• Accounting for sales
• Accounting for expenses
• Principle of accounting
• Lecture Principle of accounting
• The basic accounting equation
• Transaction analysis in accounting equation
• Calculate the accounting equation
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Accounting policies
• Accounting estimate
• Retrospective application
• Changes in accounting estimates
• Retrospective restatements
• Accounting assumptions
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Financial system
• Lecture Accounting and financial system
• Ledger accounting
• Trial balance
• Completing the accounting cycle
• Accounting cycle
• Accounting worksheet
• Classified balance sheet
• Accounting changes
• Error corrections
• Accounting choices
• Accounting for business
• Lecture Accounting for business
• Accounting entity
• Classification of assets
• Accounting equation transactions