ملخص الوحدة الولى : مبادئ المحاسبة مع د. رقية الطيب علي أحمد

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ملخص الوحدة الولى : مبادئ المحاسبة مع د. رقية الطيب علي أحمد

  1. 1. Accounting: Concepts and Principles
  2. 2. Accounting Definition - - - - Concept, Objectives and Functions of Accounting
  3. 3. business entity
  4. 4. : Accounting Information System System Inputs Processing
  5. 5. Outputs: Feedback Information System data
  6. 6. processing • • information
  7. 7. Accounting Information System financial data accounting processing financial information
  8. 8. Objectives of Accounting –result –financial position
  9. 9. –net cash flows –
  10. 10. Functions of Accounting measurement recognition transactions financial transactions
  11. 11. quantitative measurement: recording:
  12. 12. classification: summarizing: communicationdisclosure financial reporting
  13. 13. Decision system: Decision System - - - - - Accounting systemDecision system - - - -
  14. 14. scientific Accounting
  15. 15. practical Bookkeeping
  16. 16. • Internal Users of Accounting Information • External Users of Accounting Information Users of Accounting Information
  17. 17. Internal Users of Accounting Information Management: personnel:
  18. 18. External Users of Accounting Information -Owners : - - -
  19. 19. -Potential Investors - - -Lenders -Suppliers - -
  20. 20. -Governmental Agencies -Customers -General Public
  21. 21. Branches of Accounting
  22. 22. Financial Accounting: financial reporting
  23. 23. Managerial Accounting
  24. 24. -Cost Accounting -Governmental Accounting:
  25. 25. -Tax and Zakaat Accounting -Auditing -Accounting System
  26. 26. Basic Accounting Glossary
  27. 27. Business entity
  28. 28. Assets Fixed Assets
  29. 29. Current Assets
  30. 30. Liabilities Fixed Liabilities Current Liabilities
  31. 31. Owner's Equity Capitalretained earnings Revenues Expenses
  32. 32. Account
  33. 33. Income Statement. Financial Position Statement (Balance Sheet) Statement of Cash Flows Financial Statements
  34. 34. Income Statement: Financial Position Statement (Balance Sheet) Statement of Cash Flows
  35. 35. -Relevance -Timeliness Characteristics of Accounting Information
  36. 36. -Verifiability -Objectivity (Freedom of Bias) -Accuracy -Quantifiability
  37. 37. -Accounting Entity - - - - Generally Accepted Accounting Principles (GAAP)
  38. 38. -Monetary Unit –- -Historical Cost -Going Concern
  39. 39. -Accounting Period -Matching
  40. 40. -Revenue Recognition -Consistency
  41. 41. -Conservation -Materiality -Disclosure

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