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Financial Accounting

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

By: Jacobus Bourchier
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Decks in this class (18)

Chapter 1 Terms
Account,
Accounting,
Accounting equation
57  cards
Account Normal Balances (CHT 5)
What is the type of account and n...,
What is the type of account and n...,
What is the type of account and n...
21  cards
Chapter 5 Terms
An account with the opposite bala...,
An agreement between two or more ...,
An approach to revenue recognitio...
38  cards
Chapter 6 Formulas
Inventory turnover ratio,
Days sales in inventory ratio,
Ending inventory and cogs are rep...
12  cards
7.1 Cash and Internal Control
What is cash,
What isnt cash,
What are cash equivalents
16  cards
7.2 Cash Control
Examples of eft transactions,
Good control of cheques,
Good control of electronic payments
8  cards
7.3 Petty Cash Fund
What is a petty cash fund,
What are the three steps in petty...,
Establishing the fund
10  cards
7.4 Bank Accounts
Bank reconciliation,
Bank deposits vs bank cheques,
What is a cheque and what are the...
18  cards
7.5 Reporting Cash
Companies report cash in,
Balance sheet vs cash flow statement,
Cash vs restricted cash
10  cards
Chapter 4 Classified Balance Sheet
Current assets,
Non current assets,
Intangible assets
6  cards
Chapter 2 Terms
Account,
Accounting cycle,
Chart of accounts
17  cards
Chapter 3 Terms
Accrual basis accounting,
Accrued expenses,
Accrued revenues
17  cards
Chapter 4 Terms
Acid test ratio,
Classified balance sheet,
Closing entries
23  cards
Chapter 6 Terms
Consigned goods,
Days sales in inventory,
First in first out fifo cost formula
12  cards
Chapter 7 Terms
Bank overdraft,
Bank reconciliation,
Bank statement
21  cards
Chapter 8 Terms
Accounts receivable,
Aging schedule,
Allowance for doubtful accounts
18  cards
Chapter 9 Terms
Additions and improvements,
Amortizable amount,
Amortization
39  cards
Chapter 10 Terms
Accounts payable,
Breakage,
Canada pension plan cpp
23  cards

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Financial Accounting

  • Class purpose General learning

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