![]() ē.4 Recording transactions in the Journal ē.3 The accounting books: the Journal and the Ledger. ē.2 The account: the double- entry system ē.1 Accounting for business transactions Ē.6 The income statement (profit and loss account) Ē.4 Business transactions and the accounting equation Ē.3 Categories of assets, liabilities and owners ¿ equity ![]() Ē.2 Economic structure and financing structure. đ.8 Accounting standardisation (regulation)Ĭhapter 2: Assets, Liabilities and Equity. đ.7 The characteristics of accounting information đ.4 The importance of accounting information đ.1 Economic activity and information needs Use and understand accounting vocabularyĢ.Ěpply accounting concepts and principles Students must understand both how transactions lead to financial statements and to determine and evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others.Īfter finishing this course students should be able to:ġ. The course's primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures. It will provide students with a thorough understanding of the theoretical foundations underlying financial reporting, revenue recognition, and the matching of expenses financial statement presentation and accounting for assets. In this course, students will learn the accounting process and use of accounting information in business decisions.
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