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ACCT1006 Accounting and Financial Management Study Notes

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ACCT1006 Accounting and Financial complete study notes. Notes have been condensed for easy studying.

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


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Topics this document covers:
Economy Business economics Accounting Cash flow Expense Asset Financial accounting Accounts receivable Debits and credits Balance sheet Income statement Cash flow statement
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:
Economy Business economics Accounting Cash flow Expense Asset Financial accounting Accounts receivable Debits and credits Balance sheet Income statement Cash flow statement
Sample Text:
Main Financial Statements: Financial Performance (Income Statement): ✓ Reports profit = revenue – expenses for a reporting period ✓ It’s purpose is to report success or failure of an entity’s operation for a period Financial Position (Balance Sheet): ✓ Reports assets and claims on those assets at a specific point in time Changes in Equity: ✓ Reports total comprehensive income for the period and the changes in equity ✓ Elements: profit, retained earnings, dividends, capital contributions, reserves Cash Flows: ✓ Reports net cash provided/used during the period Ratio Analysis: • Highlights relationships among items of financial statement data expressed as percentages, rates or proportions • Insights into underlying conditions / helps in evaluations that may not be apparent from simply...
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