Accounting equation

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  • Upon completion of this chapter you should understand: Basic concepts associated with the Income Statement, basic concepts associated with the Balance Sheet, cash flow and cash flow statements, financial statement generation and the accounting equation, other types of financial statements.

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  • After studying this chapter you will be able to: Accounting equation entries applied to capital costs and expenses and their impact on financial statements; depreciation methods, calculating depreciation and book value of assets and the affect on profit, taxes and cash flow; inventory management and the affect on the accounting equation; financial statement ratios and their use for economic decision making.

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  • (BQ) Part 1 book "Financial and management accounting an introduction" has contents: Financial statements from the accounting equation; ensuring the quality of financial statements; accounting information for service businesses; accounting information for trading businesses;...and other contents.

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  • (BQ) Part 1 book "The everything accounting book" has contents: Accounting is more than numbers, the basic accounts, keeping track of transactions, setting up a system, the accounting equation, recording your revenues, the inventory cost connection, standard operating expenses,...and other contents.

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  • (BQ) Part 1 book "Financial accounting - An introduction" has contents: Who needs accounting, a systematic approach to financial reporting - the accounting equation, financial statements from the accounting equation, ensuring the quality of financial statements, accounting information for service businesses,...and other contents.

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  • After completing this unit, you should be able to: Explain the nature and general purpose of financial statements; explain certain accounting principles that are important for an understanding of financial statements and how professional judgment by accountants may affect the application of those principles; explain how the statement of financial position, often referred to as the balance sheet, is an expansion of the basic accounting equation;...

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  • (BQ) Part 1 book "Accounting for small business owners" has contents: The accounting equation, the balance sheet, the income statement, the statement of cash flows, the statement of retained earnings.

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  • Lecture Accounting and financial system - Lecture 3-4: Accounting process. The main contents of the chapter consist of the following: The accounting equation, source documentation, books of prime entry, ledger accounting, extraction of trial balance, control procedure.

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  • Chapter 1 - Accouting information system. This chapter presents the following content: Major accounting bodies, ethics, assets, retained earnings, revenues, the accounting equation, four basic financial statements,...

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  • After studying this chapter, you should be able to: understand basic accounting terminology and double-entry rules, explain how transactions affect the accounting equation, identify the steps in the accounting cycle and the steps in the recording process,...

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  • Above all, remember that accounting is a vehicle for providing financial information in a form that assists decision-making. Work hard at presenting your work as neatly as possible and remember that pictures (in this case, financial figures) only carry half the message. When you are asked for them, words of explanation and insight are essential in order to make an examiner appreciate what you know and that you actually understand what the figures mean.

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  • English for Accounting and Auditing has been specifically developed for people studying and working in accounting and auditing who need English to study higher programs or communicate in a variety of situations with colleagues and business partners. In this short course, students will learn the language related to accounting and auditing as well as ways toachieve their goals.

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  • An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. This information is needed by owners, managers, creditors, and governmental agencies. An individual who earns a living by recording the financial activities of a business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by the accountant.

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  • By the end of this chapter, you should be able to:  Explain and use basic financial terms and concepts.  Define the key financial statements and accounting equations and explain their purposes and contents.  Describe the different forms of business structure and recognize similarities and differences among them. Change is a given in business today, and managers are expected to do more and understand more than they ever had to in the past. How often have you heard statements just like these—often from your own managers?...

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  • The success or failure of a business is measured in dollars. And dollars are recorded and reported using accounting. Accounting is truly the language of business. No matter what your role may be, if you are involved in business, you can benefit from learning accounting. That’s what this book is all about—taking the subject and making it understandable and accessible.

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  • English for Accounting and Auditing consists of 5 parts (15 lessons), each dealing with a different area of financial accounting, management accounting, auditing (internal and external), financial management and taxation. Every lesson begins with a Reading which consists of vocabulary and basic knowledge about the subject. Each lesson is followed by Listening videos and Activities (short exercise, brainstorming, or a quiz) and they give students the opportunity to practice the target language with partners in realistic situations, opportunity for discussion.

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  • You likely have a general concept of what accountants do. They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject.

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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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  • Chapter 2 - Review of the accounting process. The purpose of this chapter is to review the fundamental accounting process used to produce the financial statements. This review establishes a framework for the study of the concepts covered in intermediate accounting. Actual accounting systems differ significantly from company to company. This chapter focuses on the many features that tend to be common to any accounting system.

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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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