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Accounting Principles

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

By: Anita Foxall
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Decks in this class (12)

Chapter 1 - Accounting Principles and Techniques
Accounting definition,
Incoming money sources,
Money is spent on
51  cards
Chapter 2 - Accounting Principles and Techniques (continued)
The dual aspect of financial tran...,
Dual effect if there is a change ...,
Rules of double entryaccounts and...
69  cards
Chapter 3 - Trial Balance and Financial Statements
Trial balance,
The importance of the information...,
The construction of the trial bal...
31  cards
Chapter 4 - Trial Balance and Financial Statements
Financial statements,
Financial statements sole traders,
Financial statements frequency
35  cards
Chapter 5 - Trial Balance and Financial Statements (continued)
Use of financial statements and t...,
Use of financial statements and t...,
Accounting concepts and conventio...
16  cards
Chapter 6 - Adjustments to Monetary Values in Financial Statements: Depreciation of Non-Current Assets
Non current assets,
Capital expenditure,
Reasons for depreciationwear and ...
30  cards
Chapter 7 - Trial Balance and Financial Statements - Adjustments to Monetary Values in Financial Statements: Bad Debt, Trade Receivables Impairment and Allowance for Doubtful Debts
Bad debt,
Categories of unpaid debtbad debt,
Categories of unpaid debtdoubtful...
22  cards
Chapter 8 - Trial Balance and Financial Statements: Financial Statements for Companies
Companies,
Limited companies,
Shareholders
40  cards
Chapter 9 - Aspects of Regulatory Framework for Accounting, the Annual Reports for Accounts for Companies, and Auditing
The need for a regulatory framework,
The accounting profession and a r...,
The regulatory framework of uk co...
34  cards
Chapter 10 - Budgetary Control
Budgets and financial plans,
Sales budget,
Production budget
21  cards
Chapter 11 - Cash Operating Cycle
Cash and working capital,
Overtrading,
Characteristics of an overtrading...
16  cards
Chapter 12 - Accounting Ratios, Ratio Analysis and Business Performance
Ratio analysis,
Profitability ratios,
Profitability ratiosnet ratio for...
20  cards

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Accounting Principles

  • Class purpose General learning

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