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Unit 3/4 - Accounting

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

By: Laura Brady
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Decks in this class (21)

U3, AOS 1 - KK1 - Accounting Assumptions
Accounting entity assumption,
Going concern assumption,
Period assumption
8  cards
U3, AOS 1 - KK1 - Qualitative Characteristics
Relevance,
Faithful representation,
Verifiability
6  cards
U3, AOS 1 - KK2 - Source Documents
0  cards
U3, AOS 1 - KK3 - Accounting Elements
Current asset,
Non current asset,
Current liability
21  cards
U3, AOS 1 - KK4 - Classification of Assets & Liabilities
Cost of a non current asset,
Reducing balance method of deprec...,
Conflict created by depreciation
12  cards
U3, AOS 1 - KK5 - Accounting Equation
0  cards
U3, AOS 1 - KK6 - Entries in the GL
Type of account assetincrease dec...,
Type of account liabilityincrease...,
Type of account owners equityincr...
12  cards
U3, AOS 1 - KK7 - GST Clearing
0  cards
U3, AOS 1 - KK8 - Recording in the GL & GJ
0  cards
U3, AOS 1 - KK9 - Pre-Adj Trial Balance
0  cards
U3, AOS 1 - KK10-12 - Accounting for Inventory
Perpetual inventory system of rec...,
Narration for an transaction invo...,
Cost assignment method
20  cards
U3, AOS 1 - KK13 - Internal Control Procedures
Internal control procedures relat...,
Internal control procedures relat...
2  cards
U3, AOS 1 - KK14 - Financial indicators
0  cards
U3, AOS 1 - KK15 - Non-financial indicators
0  cards
U3, AOS 1 - KK16 - Strategies to improve inventory management
0  cards
U3, AOS 1 - KK17 - Ethical Considerations
0  cards
Accounting Reports
Cash flow statement,
Cash flows from operating activities,
Cash flows from investing activities
13  cards
Balance Day Adjustments
Balance day adjustments,
Pre adjustment trial balance,
Post adjustment trial balance
13  cards
Budgeting
Budgeting,
Purposes of budgeting planning,
Purposes of budgeting control
18  cards
Evaluating Business Performance - Profitability
Debt ratio,
Return on owner s investment,
Return on assets
21  cards
Evaluating Business Performance - Liquidity
Accounts payable turnover,
Accounts receivable turnover,
Managing accounts payable
14  cards

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Unit 3/4 - Accounting

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