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ACCT1101 UWA

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

By: mustafa birkawi
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Decks in this class (18)

Week 1: Decision Making + Role of Financial Accounting and Financial Statements for Decison Making
The dynamic environment of accoun...,
Steps in the decision making process,
When making decisions you must al...
39  cards
Week 2: Recording Transactions
External transactions,
Internal transactions,
Non transactional events
18  cards
Week 3: Accounting for Retailing
Inventory,
Income statement for retailers fo...,
Gst
17  cards
Week 5: Accounting Systems
Operation of accounting systems,
Source documents,
Converting data to information
24  cards
Week 6: Adjusting the Accounts and Preparing Financial Statements
Cash basis,
Accrual basis income including re...,
Accrual basis expenses
20  cards
Completing the Accounting Cycle
The complete accounting cycle dia...,
Closing temporary accounts,
The closing process
14  cards
Calculations
Sales revenue,
Net sales revenue,
Net cost of purchases
18  cards
Regulation And The Conceptual Framework
Purpose of the conceptual framework,
Step 1 of the framework,
Step 2 of the framework
27  cards
Cash Management and Control
Cash definition,
Principles of cash control,
Control of cash received through ...
20  cards
Statement of Cash Flows
Purpose of the statement of cash ...,
Format,
Concept of cash
8  cards
Receivables
Accounts receivable,
Bills receivable,
Bill of exchange
20  cards
Inventories
Performing a stocktake,
Transfer of ownership,
Goods on consignment
17  cards
Non-Current Assets: Acquisition and Depreciation
The nature of ppe,
Cost of ppe,
Operating lease
8  cards
Non-Current Assets: Revaluation, Disposal and Other Aspects
Upwards revaluation of assets,
Downwards revaluation of assets,
Derecognition of nca
11  cards
Liabilities
Definition of liabilities,
When liabilities are recognised,
Nature of provisions
12  cards
Preparation of Financial Statements
General reporting requirements,
External reporting requirements f...,
External reporting external repor...
4  cards
Analysis and Interpretation of Financial Statements
Sources of information,
Need for analytical techniques,
Horizontal analyses
10  cards
Ratios
Profitability ratios,
Liquidity ratios,
Financial stability ratios
5  cards

More about
ACCT1101 UWA

  • Class purpose General learning

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