An edition of Basics of Accounting & Information Processing The Accounting Cycle
(2013)
Basics of Accounting & Information Processing The Accounting Cycle
by Larry M. Walther , Christopher J. Skouse...
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Last edited by Tom Morris
May 5, 2020 | History
Formally defined, accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit.
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Publish Date
2013
Publisher
Bookboon.com
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Basics of Accounting & Information Processing The Accounting Cycle
2013, Bookboon.com
8776815838 9788776815837
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Book Details
Table of Contents
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Part 1: Welcome to the World of Accounting
Accounting Information
Accounting Defined
Financial Accounting
Managerial Accounting
A Quality Information System
Inherent Limitations
The Accounting Profession and Careers
Accounting and Professional Ethics
The Fundamental Accounting Equation
Assets
Liabilities
Owners’ Equity
Balance Sheet
How Transactions Impact the Accounting Equation
Edelweiss Collects an Account Receivable
Edelweiss Buys Equipment With Loan Proceeds
Edelweiss Provides Services to a Costumer on Account
Edelweiss Pays Expenses With Cash
Generalizing About the Impact of Transactions
Distinguishing Between Revenue and Income
The Core Financial Statements
Financial Statements
Income Statement
The Statement of Retained Earnings
Balance Sheet
Statement of Cash Flows
Articulation
Unlocking the Mystery of Articulation
Part 2: Information Processing
Accounts, Debits, and Credits
Accounts
Debits and Credits
The Fallacy of ”+/-“ Nomenclature
The Debit/Credit Rules
Assets/Expanses Dividends
Liabilities/Revenues/Equity
Analysis of Transactions and Events
Determining an Account’s Balance
A Common Misunderstanding About Credits
The Journal
Illustrating the Accounting Journal
Special Journals
Page Numbering
But, What are the Account Balances?
The General Ledger
Posting
To Review
The Trial Balance
Debits Equal Credits
Financial Statements From the Trial Balance
Computerized Processing Systems
What do they Look Like
T-accounts
Comprehensive T-Accounting Illustration
Chart of Account
Control and Subsidiary Accounts
ID Numbers
Links outside Open Library
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| May 5, 2020 | Edited by Tom Morris | merge authors |
| September 15, 2015 | Edited by Alice Kirk | Edited without comment. |
| September 15, 2015 | Created by Alice Kirk | Added new book. |