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Accounting information system. Elements of accounting information system

6. Generally Accepted Accounting Principles (GAAP)

7. Basic elements of financial position: assets. liabilities. owner’s equity. The accounting equation

8. Accounting transaction. The account. Double-entry accounting.

9. Types of accounts: personal and impersonal: natural. artificial (legal). Groups (representative): real and nominal: tangible and intangible: revenue. income and gain. Expense and loss accounts. The chart of accounts

10. The accounting cycle: definition and steps

11. The journal and journalizing. Types of journals. Distinction between journal and ledger

12. The ledger. Types of ledgers. Distinction between journal and ledger

13. Posting. The trial balance

14. Cash and accrual basis of accounting. Adjustment of prepaid asset accounts. Adjustment of asset accounts

15. Cash and accrual basis of accounting. Adjustment of plant asset accounts. Adjustment of liability accounts

16. Definition and purpose of closing entries. Steps in closing entries. The work sheet.

17. Cash and cash equivalents definition. Internal control of cash

18. Reconciliation per bank. Reconciliation per book

19. Petty cash

20. Accounting of accounts receivable

21. Uncollectible accounts receivable. Direct write-off method of accounting for uncollectible accounts

22. Notes receivable. Discounting notes receivable. Dishonored notes receivable

23. Property. plant and equipment definition. Capital expenditure. Initial valuation

24. Depreciation expense. Accumulated depreciation. Depletion expense

25. Depreciation methods

26. Expenditures after acquisition. Disposal of fixed assets

27. Intangible assets accounting

28. Amortization of intangible assets

29. Inventory definition. Cost of inventory

08.06.2016; 19:33
хиты: 122
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