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External Reporting

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

By: Tamara Allijohn
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Decks in this class (12)

Week 1: Intro to Accounting
Financial statement,
Balance sheet sofp,
Income statement
11  cards
Terminology (Investopedia)
Royalties,
Operating profit
2  cards
Week 1&2: Double Entry
Accounting equation,
Accounting period equation,
Debit credit rule
7  cards
Week 1&2: Adjustments To Trial Balance
Cost of sales equation,
Difference between accruals and c...,
Depreciation
10  cards
Week 5: Liabilities
Legal obligation,
Provision definition,
List three items recognised as su...
14  cards
Week 4: PPE
What is impairment,
When does impairment occur 2,
External indicators
17  cards
Week 7: Inventories
What comprises stocks inventories 5,
Why is inventory figure so important,
What do the accounting standards ...
13  cards
Week 7: Events After The Reporting Period
Adjusting events,
Non adjusting events,
Examples of adjusting events
5  cards
Week 3: Regulatory Framework
What are accounting standards 3,
Benefits of accounting standards 3,
Down side of accounting standards 3
9  cards
Week 8: Revenue Recognition
What is revenue,
Five step model for delivering co...,
Accounting entries cost incurred ...
4  cards
Week 10: Form & Content
Expenses need to be classified in...,
Cost of sales,
Distribution costs
6  cards
Week 11: Cash Flow Statements
Items impacting profit but not ca...,
Items impacting cash but not prof...,
Operating activities 5
8  cards

More about
External Reporting

  • Class purpose General learning

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