Urut One Introduction to Accounting
1.1 Defirution of Accounting
1.2 Users and Classifications of Accounting
1.3 Accounting Assumptions and Principles
1.4 Accounting Elements & Accounting Equation
1.5 Recording Business Transactions:Double-Entry System
Unit Two Forms ofBusiness Ownership
2.1 Sole Propietorships
2.4 Sole Proprietorship and Partnership Accounting
2.5 Accounting for Stock Transactions and Dividends
Unit Three FinanciaIStatements
3.2 Purpose of Financial Statements by Business Entities
3.6 Cash Flow Statement
3.7 Relationship of Financial Statements
Unit Four Accounting Cycle
4.1 Journals & Ledgers
4.2 Trial Balance
4.3 Adjusting Entries
4.4 Closing Entries
4.5 Adjusted Trial Balance
Unit Five Current Assets
5.1 Cash and Cash Equivalents
5.2 Accounts Receivable
5.3 Inventory
Exercises
Unit Six Non-Current Assets
6.1 Long-term Investment
6.2 FixedAssets
6.3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7.1 ConceptualOverview ofLiabilities
7.2 Defirution and Classification of Current Liabilities
7.3 Accounting for Determinable Current Liabilities
7.4 Accounting for Current Liabilities Dependant on Operating Results
7.5 Accounting for Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8.1 DefinitionofNon-Current Liabilities
8.2 Time Value of Money
8.3 Bonds Payable
Exercises
Urut Nuie Owners' Eqruty
9. 1 Shareholders' Rights and Privileges
9.2 Accounting for Stock Issues
9.3 Treasury Stock
9.4 Retained Earnings
Exercises
Unit Ten FinanciaIStatenient Analysis
10.1 Horizontal Analysis
10.2 Vertical Analysis
10.3 RationAnalysis
Exercises
SolutionofExercises
Appendix Causes of International Differences
REFERENCES
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