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Accounting Certificate Level

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

By: Hannah Day
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Decks in this class (13)

Introduction to accounting
What is accounting,
What are the types of business en...,
What is the objective of a financ...
29  cards
The Accounting Equation
What is an asset examples,
What is a liability examples,
What is capital
9  cards
Recording Financial Transactions
Advantages of computerised accoun...,
Elements of computerised systems,
What is standing data
15  cards
Ledger Accounting and Double Entry
What does a nominal ledger include,
What is dead clic,
What is a trade discount
12  cards
Preparing Basic Financial Statements
How to take income and expenses t...,
What is included in the trial bal...
2  cards
Errors and Corrections
What is reconciling trade payable...,
Method for reconciliation,
Double entry for a sales return
18  cards
Cost of sales and Inventories
What is an inventory made up of,
Cost of sales,
What is carriage inwards outwards
19  cards
Irrecoverable Debts and Allowances
What is irrecoverable debt,
What is the double entry for irre...,
What is an allowance for receivables
10  cards
Accruals and Prepayments
What is an accrual,
Double entry for accruals,
What is a prepayment
13  cards
Non-current Assets and Depreciation
What is capital expenditure,
Double entry for capital expenditure,
What does the cost of an nca include
27  cards
Company Financial Statements
What is share capital,
Equity shares,
Redeemable preference shares
28  cards
Statement of Cash Flows
What is cash,
What are cash equivalents,
What are operating activities
21  cards
Statements under UK GAAP
Which companies must produce acco...,
What must be included in the fili...,
Uk terms for carrying amount inve...
5  cards

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Accounting Certificate Level

  • Class purpose General learning

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