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»	Accounting

Accounting

	1	Objective and functions of accounting
	2	Accounting concepts and accounting conventions
	3	Accounting models and types of accounting
	4	International accounting model
	5	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
	30	Perpetual and periodic inventory systems
	31	Cash discount on inventory purchase
	32	Inventory valuation methods. FIFO method
	33	Inventory valuation methods. LIFO method
	34	Inventory valuation methods. AVCO method
	35	Inventory valuation methods. LCM method
	36	Prepaid expense accounting
	37	Accrued liabilities. Warranty payable
	38	Bonds payable. Zero coupon bonds. Bond price
	39	Issuance of bonds payable at par,at premium,at discount
	40	Preparing a bond amortization schedule. Amortization of bond discount: effective interest method and straight line method
	41	Gain or loss on early retirement of bonds
	42	Defined contribution plan. Defined benefit plan. Projected benefit obligation
	43	Plan assets. Pension expense. Funded status
	44	Recognition of revenue. Accounting for cash sales. credit sales. sales returns
	45	Accrued revenue. Unearned revenue
	46	Revenue recognition: percentage of completion method and completed contract method
	47	Revenue recognition: installment method of revenue recognition and cost recovery method of revenue recognition
	48	Preparation of profit and loss account: debit & credit side
	49	Principles of preparing profit and loss account. Closing entries for profit and loss account
	50	Accounting for Taxes. Income Tax: current and deferred
	51	Common Stock. Preferred Stock
	52	Issuance of Shares of Stock. Issuance of Shares for Non-C ash Items. Lump-Sum Stock Issuance
	53	Treasury stock: cost and par value methods
	54	Cash and stock dividend
	55	Retained earnings
	56	Investments: held for trading. held to maturity. available for sale investments (AFS).
	57	IFRS as global standards. The Conceptual framework for financial reporting.
	58	Statement of financial position (Balance Sheet)
	59	Statement of comprehensive income (P&L).
	60	Statement of changes in equity. Statement of cash flows. Notes to the financial statements

08.06.2016; 22:30

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