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Mid Sem Accounting 1B

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Full in depth study notes for Mid Sem Exam covering the topic Accounting 1B from the University of New South Wales

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16 Pages Partial Study Notes > 2 Years old
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1 Ex Credit


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Mid Sem Accounting 1B
Topics this document covers:
Valuation Balance sheet Income statement Book value Historical cost Asset Generally Accepted Accounting Principles Liability Debits and credits Equity Goodwill Impairment
This is a Partial Set of Study Notes

Partial Study Notes typically cover only single topics of a unit of study or do not cover multiple topics in significant detail. They are generally less than 20 pages in length.

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Topics this document covers:
Valuation Balance sheet Income statement Book value Historical cost Asset Generally Accepted Accounting Principles Liability Debits and credits Equity Goodwill Impairment
Sample Text:
2 Accounting Principles and the use of Accounting Information • Doing accounting takes expert knowledge, considerable experience and continuous attention to new problems and solutions. • Concepts and principles are important, as they form logical structure that practising accountants use every day to consider problems to make recommendations • GAAP (Generally Accepted Accounting Principles) applied differently for different entities • Rules, standards and usual practices that companies are expected to follow when preparing financial statements • Stock market crash of 1929 brought GAAP • AASB (Aust Accounting Standards Board) • IASB (International Accounting Standards Board) • AASB uses IASB as foundation, but includes more details applicable to Aust environment • SACS – Statement of Accounting concepts • SAVS established for general concepts a...
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