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Principles of Accounts Theory

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

By: Kenneth Yeo
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Decks in this class (6)

General Theory: Concepts, Double Entry
What are the two roles of accounting,
What are the two principles of et...,
What is the accounting equation
49  cards
Source Documents
Name the source documents of a bu...,
Receipt is issued to customers fo...,
Receipt is received from supplier...
24  cards
Special Journals and Ledgers
Name the 6 types of journals,
Name the three types of ledgers,
What type of transactions are rec...
16  cards
Topics: Inventory, Trade Receivables
Explain the first in first out fi...,
Explain the inventory valuation rule,
Define net realisable value
14  cards
Bank Reconciliation, Cashbook, Petty Cash Book
What are the main purposes of per...,
Why is the cash at bank account d...,
Define a standing order
10  cards
Financial Statement Analysis: Profitability & Liquidity
State the formula for gross profi...,
State the formula for profit margin,
State the formula for mark up on ...
11  cards

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Principles of Accounts Theory

  • Class purpose General learning

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