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Nana Koranteng
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Decks in this class (49)
lecture 1
Define accounting,
How many types of accounting are ...,
What is financial accounting to d...
42
cards
lecture 1 - accruals concept
What is the accruals concept,
As long as you make sale during a...,
Revenue and expenses are recorded...
8
cards
lecture 1 - balance sheet
Define a baalnce sheet,
A balance sheet is compose of
41
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Lecture 1 - Accounting Entity Concept
What is the accounting enity concept,
In the accounting entity concept ...,
Explain the accrual concept using...
10
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Lecture 1 - Accounting Equation
Capital is,
Explain how capital assets liabil...,
Capital is also
8
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lecture 2
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Lecture 2
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Lecture 2
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Lecture 3
0
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Lecture 3
0
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Lecture 3
0
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Lecture 4
0
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Lecture 4
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Lecture 4
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Lecture 5 - preparing income statement for gross profit
What is a baalnce sheet statement...,
Whats a useful way to remeber the...,
What do you ahve to remeber when ...
37
cards
Lecture 5 - depreciation and non current assets
Why is it important that companie...,
Nca means and this also means but...,
What are the two ways to value nca
3
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lec 1 sum
Financial accounting,
Managment accounting,
Income statement aka
40
cards
lec 2 sum
What is doule entry bookeepoing,
Ledger is divided into sections c...,
Transactions are recorded in
33
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lec2 pt trade and cash discount sum
Trade sicount,
When is trade discount deducted,
What does trade discount reduce
13
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lec 3 prt 3 cap rev expenditure sum
What company spends money on dete...,
What is revenue,
What is capital expenditure
11
cards
lec4 trial balance
When translating a t account,
Why start w name of t account,
Steps to baalnce an account
8
cards
lec 5 - preparing financial statement
Total asset,
Total liablities,
Net asset
14
cards
Lec 5 - depreciation non current asset
What are the two ways to value nca,
In historical accounting how are ...,
What is accumulated depreciation
31
cards
Lec 6 - accruals and prepayment
Difference between payable and an...,
Why are accruals recorded,
What are the two notes we make wh...
14
cards
lec 7 - Bad det and bad debt provision
What is bad irrecoverable debt,
Treating a debt bad is a matter of,
Why may a debt be ierecviverable
33
cards
lec 7 - ratios
What do financial ratios provide,
What are the 3 things ratios can ...,
Roce
61
cards
lec 8 - cost volume profit analysis
Cost object,
Predictability of costs and reven...,
4 types of costs
36
cards
lec 9 - full costing
Direct fost,
Direct cost aka,
Direct cost example
34
cards
Lec 10 - limiting factor analysis
Managment accountatns decide and ...,
What are the two assumptions in l...,
What is alimiting factor
14
cards
finance lec 1
Any descison company makes is,
What are the 2 main tyopes of dde...
32
cards
finance lec 1 - annuity
What is annuity,
In an annuity when must hte 1st p...,
What do you need to remeber when ...
22
cards
finance lec 2 - perpetuity
What is a perpetuity,
Perpetuituy aka known as,
In terms of perpetuity the gov ma...
9
cards
finance lec 3 - capital investment appraisal
What do organisations generate re...,
Assets can be,
But assets depreciate so this mea...
23
cards
finance lec 3 - payback
What is payback,
How do we do ti,
Why is payabck weak
8
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finance lec 3 - net present value
What is netpresent value,
Wh,
Net presnt value equation
15
cards
finance lec 3 - irr
What is irr,
What is irr equivalent to,
Npv of 0 means
13
cards
Financial lec 4 - capital investment appraisal continued
Payback is the intial,
Which invetmnt pparasial cannoy e...,
When do npv and irr give the same...
13
cards
finance lec 4 - CAPITAL RATIONING
Capital rationing all abour,
Hard capital rationig,
What are the reasons for a compan...
45
cards
finance lec 5 - Incremental Working Capital
What is working capital,
If we want to run operations we h...,
To run operation we need a little...
16
cards
finance lec 5 - Taxation
We cant give proper investment ap...,
What is tax charged on,
In terms of income and expenses w...
28
cards
finance lec 5 - inflation
Nominal aka,
If using a nominal cf,
If use real cf what do you discou...
14
cards
finance lec 6 - valuing bonds and shares
What is a issuer borrowe,
What is the purpose of a bond,
Who is responsibble for future pa...
74
cards
finance lec 6-7 - VALUING BONDS AND SHARES
What is relationshiup 1,
Why si the ytm most important,
What do investors have to pay any...
54
cards
finance lec 7 - cost of capital
What is cost of capital,
Cost of equty ke,
Cost of debt kd
85
cards
finance lec 7 - weighted cost of capital
Wacc is also sed as,
Wacc is based on,
Wacc is wieghted to reflect
17
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finance - lec 8 - dividend policy
Dividend,
What is totla return of a dividen...,
How do sh gain and add value
78
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finance lec 8 - clientele effect and div policies
Diff investors,
What can sh use div for,
Give an exmaple of diff in the ty...
31
cards
fiance lecture 9 - capital structure
Wh,
Two types of risk,
What is financial risk
135
cards
finance lec 10 - sources of finance
Financing decision relate to how to,
Whar ar,
E int
116
cards
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Year 1 - Accounting and Finance
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