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2021 5NA

This class was created by Brainscape user Teo CS. Visit their profile to learn more about the creator.

By: Teo CS
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Decks in this class (13)

1. Forms of business ownership
State three difference forms of b...,
Different between sole proprietor...,
Different between sole proprietor...
7  cards
2. Users of financial information
Explain why owner is using the fi...,
Explain why managers are using th...,
Explain why employees are using t...
9  cards
3. Accounting Theory
Explain accounting entity busines...,
Explain going concern,
Explain accounting period and its...
12  cards
4. Double Entries
Contribution of asset by owner to...,
Drawings by ownereg owner draws o...,
Drawings by ownereg drawings of g...
22  cards
5. Source document
What is a source document,
Why business use source documents...,
When to use invoice
15  cards
6. Trade receivable
Definition of trade receivables,
Explain why business estimates th...,
Explain with the support of the a...
16  cards
8. Inventory
What is inventory,
Why is inventory regard as curren...,
How to calculate the cost of inve...
17  cards
9. Cash
Explain why the entries in the ba...,
Why is the ending balance of the ...,
What should the business do if th...
16  cards
10. Non-current asset
Define capital expenditure,
Define revenue expenditure,
Distinguish 2 differences between...
19  cards
11. Trade payable and Long term borrowing
Explain the difference between ba...,
Explain the difference between ba...,
Explain the difference between ba...
7  cards
12. Equity
How to close drawings account end...,
What two transactions that must b...,
What cause the change in capital
14  cards
13. Financial statements analysis
What is profitability,
Which ratios measures profitability,
Formulae for gross profit margin ...
18  cards
14: General Theory
Role of accounting,
State the function of the account...,
State 2 roles of accountants
23  cards

More about
2021 5NA

  • Class purpose General learning

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