This class was created by Brainscape user Erving Indraputra. Visit their profile to learn more about the creator.
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Decks in this class (22)
MEMORISE THE THEORY ASPECT 2 WEEKS BEFORE EXAM
0
cards
Topic 1: Nature and Purpose of Accounting
What is the monetary concept 1,
What is the accounting entity con...,
What is accounting and its role 3
3
cards
Topic 2: Types of Businesses
What is income statement 1,
What is statement of changes in e...,
What is balance sheet 3
15
cards
Topic 3: The Accounting Equation
What is the accounting equation 1,
What are assets 2,
What are liabilities 3
7
cards
Topic: 4 Financial Statements
What is income statement 1,
What is statement of changes in e...,
What is balance sheet 3
34
cards
Topic 5: Accounting Cycle and Double Entry
What is accounting 1,
What is a transaction 2,
What is the accounting cycle 3
14
cards
Topic 6: Adjustments to income and expenses
What are end of period adjustments 1,
What are the concepts underlying ...,
What is the matching principle 3
20
cards
Lesson 7: Inventories
What is cost of inventories 1,
What are costs of conversions 2,
What is fifo first in first out 3
31
cards
Lesson 8: Trade Receivables
Note some credit customers may ru...,
What are the objective evidence o...,
What is default 3
18
cards
Lesson 9: Property, Plant, and Equipment
What is property plant and equipm...,
What are the common types of ppe 2,
What are capital expenditures 3
31
cards
Topic 22: CVP Analysis
What is the cost volume profit cv...,
What are fixed costs 2,
What are variable costs 3
18
cards
Topic 10: Correction of Errors
What are the different types of e...,
Note when they say no adjustment ...,
Blank 3
3
cards
Lesson 11: Cash on Hand and Cash at Bank
What is cash used for 1,
What are the possible reasons for...,
Note cheques have a validity peri...
10
cards
Lesson 12: Financial analysis I
What is the purpose of financial ...,
What are the types of financial a...,
What is horizontal analysis 3
24
cards
Lesson 13: Shareholder's equity
What are the features of a company 1,
What are the two major parts of t...,
What are the types of capital res...
26
cards
Lesson 14: Liabilities
Note interest falls under other e...,
Note when calculating interest ex...,
Note always remember that interes...
13
cards
Lesson 15: Statement of Cash Flows
What are cash equivalents 1,
What are the classifications of c...,
What are operating activities 3
7
cards
Lesson 17: Incomplete records
What are the disadvantages of kee...,
What are the methods for ascertai...,
When and how is the comparison me...
7
cards
Lesson 18: Ethics
Note when answering questions cas...,
Blank 2
2
cards
Accounting concepts
What is the accounting business e...,
What is the monetary concept 2,
What is the accounting period con...
12
cards
Accounting equations
Equity 1,
Impairment loss 2,
Blank 3
3
cards
Lesson 20: Normal Job Costing System
What is a cost unit 1,
Why would a job order costing sys...,
What are the uses of normal job o...
10
cards
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