Basics of accounting pdf
WebAccounting 101 This quick reference is for those who are new to accounting and need an introduction to some of its fundamental concepts. Accounting methods Cash-basis accounting In this method, transactions are recorded to the general ledger (GL)...
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WebIntroduction to Accounting Learning Objectives After studying this chapter you will be able to: state the meaning and need of accounting; discuss accounting as a source of information; identify the internal and external users of accounting...
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Introduction to bookkeeping Accounts Journals Ledgers Debits and credits Double-entry bookkeeping Trial balance Bookkeeping equation Accrual method vs. cash method Adjusting entries Adjusting entries – accruals Adjusting entries – deferrals/prepayments...
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WebAccounting theory is defined here as the basic assumptions, definitions, principles, and con- cepts—and how we derive them—that underlie accounting rule making by a legislative body. Accounting theory also includes the reporting of account- …
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WebAccounting Principles: A Business Perspective First Global Text Edition, Volume 1 Financial Accounting James Don Edwards, PhD, D.H.C. J.M. Tull Professor Emeritus of Accounting Terry College of Business University of Georgia Roger H. Hermanson, PhD...
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WebACCOUNTING BASICS THIS STUDY NOTE INCLUDES: 1.1 Accounting Principles, Concepts and Conventions 1.2 Capital and Revenue transactions - capital and revenue expenditures,capital and revenue receipts 1.3 Double entry system, Books of prime entry,...
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WebImportant terms in financial accounting Introduction: Accounting basics will introduce you to some of thefundamentalAccounting principles, concepts, and Terminology.Some of the terms that you will learn would …
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WebAn accountant is a person who does the basic job of maintaining accounts as he is the man who is engaged in book keeping. Since the ... financial accounting is based on certain concepts and conventions which include separate business entity, going...
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Introduction to Accounting Basics. Accounting is the practice of recording and reporting on business transactions. The resulting information is an essential feedback loop for management, so that they can see how well a business is performing against...
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10 GAAP Principles. Principle of Regularity: GAAP-compliant accountants strictly adhere to established rules and regulations. Principle of Consistency: Consistent standards are applied throughout the financial reporting process. Principle of Sincerity:...
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