Financial accounting

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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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  • Mời các bạn cùng tham khảo tài liệu Ebook 450 word pocket dictionary of financial accounting. Cuốn ebook là tập hợp của những chủ đề chính trong ngành kế toán kiểm toán. Hy vọng rằng cuốn ebook có thể là bước đệm đầu tiên, giúp các bạn dễ dàng tiếp cận hơn với ngành kế toán kiểm toán.

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  • Chapter 1 - A framework for financial accounting. After completing this chapter, students will be able to: Describe the two primary functions of financial accounting, understand the business activities that financial accounting measures, determine how financial accounting information is communicated through financial statements, describe the role that financial accounting plays in the decision-making process.

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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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  • Chapter 1 - Introduction to accounting, financial statements introduced. Accounting is often called the language of business because it uses a unique vocabulary to communicate information to decision makers. In this chapter, we will discuss what financial accounting is and briefly introduce how financial information is communicated through financial statements. Then we will study how financial transactions are analyzed and reported on financial statements.

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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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  • Lecture Principles of financial accounting (2/e) - Chapter 7: Accounting information systems. After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.

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  • Lecture Principles of financial accounting (2/e) - Chapter 6: Inventories and cost of sales. After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory.

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  • Lecture Principles of financial accounting (2/e) - Chapter 11: Current liabilities. After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities.

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  • Chapter 1: Introducing financial accounting. The goals of this chapter are: Explain the purpose and importance of accounting; identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles; define and interpret the accounting equation and each of its components.

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  • After completing this chapter, students will be able to: Discuss accounting as the language of business and the role of accounting information in making economic decisions, discuss the significance of accounting systems in generating reliable accounting information and understand the five components of internal control, explain the importance of financial accounting information for external parties - primarily investors and creditors - in terms of the objectives and the characteristics of that information,...

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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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  • 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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  • 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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  • 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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  • Chapter 2 - The accounting cycle: During the period. In this chapter you will learn: Identify the basic steps in measuring external transactions, analyze the impact of external transactions on the accounting equation, assess whether the impact of external transactions results in a debit or credit to an account balance, record transactions using debits and credits, post transactions to t-accounts in the general ledger, prepare a trial balance.

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  • Chapter 3 - The accounting cycle: Eend of the period. After studying this chapter, you should be able to: Understand when revenues and expenses are recorded, distinguish between accrual-basis and cash-basis accounting, demonstrate the purposes and recording of adjusting entries, post adjusting entries and prepare an adjusted trial balance.

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