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Introduction to Financial Accounting

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

By: Emily Nilsen
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Decks in this class (8)

1. Financial Accounting
Accounting,
What are the four basic assumptio...,
Economic entity assumption
35  cards
2. Financial statements
Sole proprietorship sole trader,
Partnership,
Company or corporation
36  cards
3. Recording accounting transactions
Accounting information system,
Accounting transaction,
Account
19  cards
4. Accrual accounting and adjusting entries
Cash basis of accounting,
Accrual basis of accounting,
Adjusting journal entries
24  cards
5. Cash and internal controls
Internal control,
Internal control integrated frame...,
Control environment
20  cards
6. Receivables
Account receivable,
_____________ is a contra revenue...,
Like sales returns and allowances...
25  cards
7. Inventory
Inventory,
Examples of items affecting the c...,
Perpetual inventory system
27  cards
8. Non-current assets and intangible assets
Examples of expenditures to inclu...,
A non current asset converts to a...,
The expensing of non current asse...
25  cards

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Introduction to Financial Accounting

  • Class purpose General learning

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