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Accounting 2022

This class was created by Brainscape user Shamil Jeeawoody. Visit their profile to learn more about the creator.

By: Shamil Jeeawoody
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Decks in this class (12)

1. Into
What are financial statements,
What is accounting,
What is bookkeeping
28  cards
2. The Accounting Equation
What is the dual effect of transa...,
What is the accounting equation w...,
What is capital
4  cards
3. Double Entry Bookkeeping
What is a ledger or t accounts,
What is a debt transaction,
What is a credit transaction
16  cards
4. The Trial Balance
Balances brought forward as an im...,
A debit balance excess debits ove...,
A credit balance excess credits o...
7  cards
5. Final Accounts Preparation
How do we progress from the trial...,
In what order are current assets ...,
Where do we charge revenue expend...
9  cards
6. Accruals And Prepayments
What are expenses accrued,
What are expenses prepaid,
What is income received in advance
10  cards
7. Fixed asset or depreciation
What are the two types of expendi...,
What is capital expenditure expen...,
What is revenue expenditure on as...
28  cards
8. Further fixed assets - hire, purchase, leasing, grants and intangibles
What is hire purchase,
How does hire purchase differ fro...,
How have accounting procedures be...
36  cards
9. Stock
What does frs 102 section 13 deal...,
What does cost include frs 103,
What are the three methods of val...
11  cards
10: Bad and Doubtful Debts
Frs 102 refers to impairment loss...,
As per frs 102 and international ...,
When a business makes a sales wha...
15  cards
11. Partnership accounts
What is the appropriation statement,
Check book about the p l and bala...,
Where is capital introduced recor...
4  cards
12. Regulatory Framework
Explain the companies act 2006,
What does gaap stand for and what...,
What is the objective of financia...
15  cards

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Accounting 2022

  • Class purpose General learning

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Accounting
  • 30 decks
  • 864 flashcards
  • 12 learners
Decks: Exam 3, Chapter 2, Chapter 3, And more!
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