An edition of Basics of Accounting & Information Processing
(2013)
Basics of Accounting & Information Processing
by Larry M. Walther , Christopher J. Skouse...
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Last edited by Alice Kirk
July 10, 2015 | History
Formally defined, accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit. While this may seem relatively straightforward, accounting is actually a very complex field that requires both technical proficiency and also a certain amount of artistry.
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Publish Date
2013
Publisher
Bookboon.com
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Accounting & FinanceShowing 1 featured edition. View all 1 editions?
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Book Details
Table of Contents
Content
1. Part 1: Welcome to the World of Accounting
2. Accounting Information
2.1. Accounting Defined
2.2. Financial Accounting
2.3. Managerial Accounting
2.4. A Quality Information System
2.5. Inherent Limitations
3. The Accounting Profession and Careers
3.1. Accounting and Professional Ethics
4. The Fundamental Accounting Equation
4.1. Assets
4.2. Liabilities
4.3. Owners’ Equity
4.4. Balance Sheet
5. How Transactions Impact the Accounting Equation
5.1. Edelweiss Collects an Account Receivable
5.2. Edelweiss Buys Equipment With Loan Proceeds
5.3. Edelweiss Provides Services to a Costumer on Account
5.4. Edelweiss Pays Expenses With Cash
5.5. Generalizing About the Impact of Transactions
5.6. Distinguishing Between Revenue and Income
6. The Core Financial Statements
6.1. Financial Statements
6.2. Income Statement
6.3. The Statement of Retained Earnings
6.4. Balance Sheet
6.5. Statement of Cash Flows
6.6. Articulation
6.7. Unlocking the Mystery of Articulation
7. Part 2: Information Processing
8. Accounts, Debits, and Credits
8.1. Accounts
8.2. Debits and Credits
8.3. The Fallacy of ”+/-“ Nomenclature
8.4. The Debit/Credit Rules
8.5. Assets/Expanses Dividends
8.6. Liabilities/Revenues/Equity
8.7. Analysis of Transactions and Events
8.8. Determining an Account’s Balance
8.9. A Common Misunderstanding About Credits
9. The Journal
9.1. Illustrating the Accounting Journal
9.2. Special Journals
9.3. Page Numbering
9.4. But, What are the Account Balances?
10. The General Ledger
10.1. Posting
10.2. To Review
11. The Trial Balance
11.1. Debits Equal Credits
11.2. Financial Statements From the Trial Balance
12. Computerized Processing Systems
12.1. What do they Look Like
13. T-accounts
13.1. Comprehensive T-Accounting Illustration
13.2. Chart of Account
13.3. Control and Subsidiary Accounts
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| July 10, 2015 | Edited by Alice Kirk | Edited without comment. |
| July 10, 2015 | Created by Alice Kirk | Added new book. |