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ACCT1501 Notes

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Complete set of original ACCT1501 notes for the introductory accounting course at UNSW.

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45 Pages Complete Study Notes > 2 Years old
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5 Ex Credits


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Topics this document covers:
Finance Business Balance sheet Accountancy Generally Accepted Accounting Principles Financial statements Debits and credits General ledger Chart of accounts Accounting systems Bookkeeping Financial accounting
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Finance Business Balance sheet Accountancy Generally Accepted Accounting Principles Financial statements Debits and credits General ledger Chart of accounts Accounting systems Bookkeeping Financial accounting
Sample Text:
ing, measuring, and communicating economic information to allow informed decisions by the users of that information There are two types of accounting: o Financial accounting – where periodic financial statements are provided to external decision-makers o Management accounting – where information for planning and performance reports are provided to internal decision-makers 1 Financial accounting measures an enterprise’s performance over time and its position (status) at a point in time, and does so in a relevant currency o Financial performance means generating new resources from day-to-day operations over a period of time o Financial position is the enterprise’s set of financial resources and obligations at a point in time o Financial statements are the reports describing financial performance and position o Notes are part of the statements, adding qualitative exp...
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