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Accounting for Business Decisions B Full Notes

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All you need to study for ABDB and they ensured I got a high range D for the final exam.

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47 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 Asset Expense Valuation Fundamental analysis Corporate taxation Depreciation Book value Fixed asset Historical cost
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 Asset Expense Valuation Fundamental analysis Corporate taxation Depreciation Book value Fixed asset Historical cost
Sample Text:
¢ Accounting: process of identifying, measuring and communicating economic info to permit informed judgements and decisions • Economic entity assumption: financial activities of a business can be separated from the financial activities of the owners - Users examine accounting info without concern that includes personal affairs • Time period assumption: economic info can be meaningfully captured and communicated over short periods of time - Owners and interest parties want periodic measurements of business success/failure - Weigh business correctly in consistent time intervals - Half year/annual communication • Monetary unit assumption: dollar is the most effective means to communicate economic activity (converted when in foreign currencies) - Not expressed in dollars = not recorded - Dollar is stable during inflation and deflation (accountants do not change dollar during inflat...
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