Financial account

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  • Financial accounting provides information to decision makers who are external to the business. Examples include present and future shareholders, present and future creditors, and government regulators. Managerial accounting provides information to decision makers who are internal to the business. This information is not published to people outside of the business

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  • Invite you to consult the document content paper F3 "Financial accounting - Revision kit 2016" below for additional learning materials and research. With you in Accounting - Audit, this is useful references.

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  • To help reinforce the knowledge you have learned and become familiar with exam format in English, you are invited to refer to paper F3 "Financial accounting - Study text 2016" below. Hopefully content helps document you achieve good results in exams soon.

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  • Lecture Financial accounting - Appendix 3A: An alternative method of recording deferrals, this chapter prepare adjusting entries for prepaid expenses originally recorded in an expense account, prepare adjusting entries for unearned revenues originally recorded in a revenue account.

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  • Lecture Financial accounting - Appendix 5A: Periodic inventory system include objectives: Record purchase and sales transactions under the periodic inventory system, rrepare adjusting and closing entries under the periodic inventory system.

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  • After studying this chapter you will be able to: Explain the role of accounting information, identify the users of accounting information, distinguish between financial accounting and management accounting, explain the role of the regulatory bodies in developing generally accepted accounting principles, explain five of the general principles that underlie accounting standards,...

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  • Recently open licensed and updated, this Textbook Equity edition contains the complete and original content of the eighth edition of "Accounting Principles Vol 1: Financial Accounting", by Edwards, Hermanson, & Maher, successfully used by professors for over 15 years. It includes ample examples demonstrating the concepts, key terms, self-tests with exercises, problem multiple choice, true false, alternate problems, critical thinking exercises, and answers.

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  • The ACCA F3 Exam Kit complements the F3 Complete Text by giving you the chance to practice exam-style questions covering accounting techniques, concepts and regulations.

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  • This monograph emerged from our efforts to study the behavior of the households from the Townsend Thai Monthly Survey. This experience convinced us that imposing an accounting framework and creating financial statements would be a useful, indeed a necessary, first step for the analysis of household finance, especially from high-frequency, monthly data.

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  • This chapter explain the steps in the accounting cycle and each step’s supporting documentation, explain the purpose of source documents, describe an account and its purpose, describe a chart of accounts,...and another content.

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  • Reversing entries are optional journal entries recorded on the first day of a new accounting period, they reverse the adjustments recorded at the end of the prior period, used to simplify the subsequent cash receipt or payment in a following accounting period. This chapter prepare reversing entries and describe their purpose.

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  • In this chapter, students will be able to understand: Define the accounting period, the time period principle, the revenue recognition principle and the matching principle; differentiate between the cash basis and accrual basis of accounting; explain what adjusting entries are and why they are needed;...

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  • This chapter include objectives: Prepare an accounting worksheet and describe its purpose, Prepare a classified balance sheet and explain the major headings, explain why closing entries are recorded in the accounts, Prepare closing entries, prepare a post-closing trial balance, explain the steps in the complete accounting cycle, explain the differences in the accounting cycle for partnerships and corporations.

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  • Content: Financial reporting and the regulatory framework, Statement of profit or loss and other comprehensive income, Statement of financial position, Statements of cash flow, Ratio analysis and interpretation of financial statements, Consolidated financial statements, Equity accounting, Accounting for foreign currency.

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