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Lectures 1-4 Summary

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Summary of the first four lectures: Lecture 1 - Accounting and the Business Environment Lecture 2 - Recording Business Transactions Lecture 3 - The Income Statement and Balance Sheet Lecture 4 - Adjusting Entries The subject was called "Accounting for Business" back when I did it in 2009 but the subject number has not changed.

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12 Pages Partial Study Notes > 2 Years old
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Lectures 1-4 Summary
Topics this document covers:
Business economics Accounting Economy Accounting systems Financial statements Debits and credits Balance sheet Adjusting entries Double-entry bookkeeping system Bookkeeping Cash flow statement Liability
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:
Business economics Accounting Economy Accounting systems Financial statements Debits and credits Balance sheet Adjusting entries Double-entry bookkeeping system Bookkeeping Cash flow statement Liability
Sample Text:
pted Accounting Principles (GAAP): Govern how accountants measure, process and report financial information Objective of financial reporting is to provide information that is useful for making investment and lending decisions Entity Concept: Defines the entity for which accounting data is collected An accounting an entity is an organisation that stands apart from other organisations and individuals as a separate economic unit Accounting Period Concept: Defines the unit of time for which accounting data is collected Not practical for to report from the beginning to the end of businesses' lives In Australia many companies prepare their statements for the financial year from July 1 to June 30 the following year Cost Principle: States that accounting measures are based upon transaction costs Assets and services acquired should be recorded at their actual cost Matching Princ...
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