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Financial Accounting

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

By: eryl malanta
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Decks in this class (14)

Ratios
Return on capital employed,
Profit sales,
Assets turnover
10  cards
Equations
Accounting profit,
Assets,
Assets
9  cards
Introduction to Financial Accounting (Week 1)
What is financial reporting and i...,
Types of businesses,
The need for financial statements
7  cards
Introduction to Conceptual Framework and Main Elements of Financial Statements (Week 2)
Statement of financial position sofp,
Statement of profit or loss is,
What is an asset
9  cards
Double Entry Bookkeeping (Week 3)
What is the dual effect,
What is the seperate entity concept,
Credit on t account
4  cards
Ledger Account (Week 4)
T account
1  cards
Trial Balance (Week 5)
Accounting process,
Sales receivables ledger,
Purchases
3  cards
Non-current Assets (Week 6)
What is going concern,
Historical cost measurement,
Current value measurement basis
10  cards
Depreciation (Week 7)
What is capital expenditure,
What is revenue expenditure,
Ias 16
6  cards
Accruals and Prepayments (Week 8)
Accruals,
Prepayments,
Accrued and deferred income
4  cards
Bad Debt and Doubtful Provision (Week 9)
Bad debt,
Doubtful debt,
How to calculate new trade receiv...
4  cards
Inventory Valuation (Week 10)
What is carriage inwards,
What is carriage outwards,
Opening inventory
9  cards
Interpretation of Financial Statements (Week 11)
Purpose of financial statements,
Information required by users,
Limitations of ratio analysis
4  cards
Essay Question
The absence of relevant informati...,
Focus on providing financial info...,
Management bias in presenting fin...
4  cards

More about
Financial Accounting

  • Class purpose General learning

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