Accountancy notes by anubha bhasin
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hello friends,myself anubha bhasin, i am double graduate, i have also done mcom from kanpur university and mba (finance) from amity university lucknow . i have also done job oriented programme from niit ltd.i secured70% marks in post graduate finance and accounts. here, i uploaded accountancy notes which is created myself .
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Lecture 4
This document provides an overview of key accounting concepts and terms. It defines accounting as the measurement, processing, and communication of financial information about economic entities. It discusses the need for accounting in business to keep records of transactions, incomes, expenses, assets, liabilities, and financial position. Key principles of accounting include concepts like the business entity, money measurement, and matching concepts. Accounting conventions ensure consistency, disclosure, materiality and conservatism. The double-entry system requires equal debits and credits. Accounting standards establish principles for financial reporting. Journals record transactions which are then posted to ledgers and subsidiary books.
uLaw disbursements Management Brochure
This document defines disbursements as expenses incurred by a law office on behalf of clients. It explains that disbursements must be properly recorded in disbursement ledgers, journals, and fee books for accounting purposes and to comply with law society audits. Effective disbursement management, whether using software or manual records, is important for recovering expenses from clients and ensuring profit margins.
Objectives of auditing
The word, ‘Audit’ is derived from the Latin term “audire” which means to hear. Audit is a thorough review of a department’s records and reports, in order to verify that assets and liabilities are properly recorded on the balance sheet and all profits and losses are properly assessed. To meet the objectives of Audit, verification of revenue, expenditure, bank deposits, bank reconciliations, accounts payable and accounts receivable, cash, loans and advances, disbursement and regular transactions is very necessary.
A. Primary Objectives of Audit
B. Subsidiary Objectives of Audit
A. Primary Objectives of Audit
The main objectives of Audit are known as primary objectives of Audit. They are as follows:
Checking arithmetical accuracy of books of accounts, verifying posting, costing, balancing etc.
Verifying the authenticity and validity of transactions.
Checking the proper distinction of capital and revenue nature of transactions.
Confirming the existence and value of assets and liabilities.
Verifying whether all the statutory requirements are fulfilled or not.
Proving true and fairness of operating results presented by income statement and financial position presented by balance sheet.
A. Primary Objectives of Audit
The main objectives of Audit are known as primary objectives of Audit. They are as follows:
Checking arithmetical accuracy of books of accounts, verifying posting, costing, balancing etc.
Verifying the authenticity and validity of transactions.
Checking the proper distinction of capital and revenue nature of transactions.
Confirming the existence and value of assets and liabilities.
Verifying whether all the statutory requirements are fulfilled or not.
Proving true and fairness of operating results presented by income statement and financial position presented by balance sheet.
B. Subsidiary Objectives of Audit:-
Detection and prevention of errors:
Errors of principle
Errors of omission
Errors of commission
Compensating errors
Errors of Duplication
Accounting assignment help new
Get the best Accounting assignment help from Abc assignment help.
https://www.abcassignmenthelp.com/accounting-assignment-help
Accounting
Accounting involves recording financial transactions, classifying and summarizing them, then analyzing, interpreting, and communicating the information to users. It is defined as the process of identifying, measuring, and communicating economic information to allow for informed judgments and decisions. The accounting process includes recording transactions, classifying them, summarizing, analyzing and interpreting, then communicating the results. Bookkeeping records transactions at a basic level, while accounting provides summarized and analyzed information for decision making.
Auditing
This document provides an overview of auditing. It defines auditing as an unbiased examination and evaluation of a company's financial statements, internally or externally. It distinguishes auditing from bookkeeping and accounting by noting that auditing examines the accuracy and fairness of financial records, while bookkeeping records transactions and accounting analyzes results. The document also describes common types of errors like omissions and commissions that may occur, and how they differ from intentional frauds. Finally, it gives examples of specific frauds like misappropriation of cash, goods, assets, and manipulation of accounts.
Accounting
Accounting involves recording, classifying, and summarizing financial transactions and interpreting the results. There are several types of accounting including financial, cost, management, and tax accounting. Financial accounting provides information on the resources, obligations, and activities of an economic entity. Cost accounting determines the cost of products and helps management control costs. Management accounting provides information to assist management in decision making and controlling activities. Tax accounting prepares tax returns based on financial accounting information but adjusted for tax reporting requirements.
Chapter 3 vouching
This document discusses the process of vouching in accounting. It defines a voucher as documentary evidence that supports an accounting transaction. The main objectives of vouching are to detect errors and frauds, verify the accuracy of accounts, and ensure that all transactions are authorized. When vouching, the auditor examines documents to check for proper evidence of transactions, verification of amounts and time periods, and that the transactions are related to the business. Vouching of source documents and ledger accounts is a key part of the auditing process, as it helps validate the accuracy of financial records.
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This document provides an overview of key accounting concepts and terms. It defines accounting as the measurement, processing, and communication of financial information about economic entities. It discusses the need for accounting in business to keep records of transactions, incomes, expenses, assets, liabilities, and financial position. Key principles of accounting include concepts like the business entity, money measurement, and matching concepts. Accounting conventions ensure consistency, disclosure, materiality and conservatism. The double-entry system requires equal debits and credits. Accounting standards establish principles for financial reporting. Journals record transactions which are then posted to ledgers and subsidiary books.
uLaw disbursements Management Brochure
This document defines disbursements as expenses incurred by a law office on behalf of clients. It explains that disbursements must be properly recorded in disbursement ledgers, journals, and fee books for accounting purposes and to comply with law society audits. Effective disbursement management, whether using software or manual records, is important for recovering expenses from clients and ensuring profit margins.
Objectives of auditing
The word, ‘Audit’ is derived from the Latin term “audire” which means to hear. Audit is a thorough review of a department’s records and reports, in order to verify that assets and liabilities are properly recorded on the balance sheet and all profits and losses are properly assessed. To meet the objectives of Audit, verification of revenue, expenditure, bank deposits, bank reconciliations, accounts payable and accounts receivable, cash, loans and advances, disbursement and regular transactions is very necessary.
A. Primary Objectives of Audit
B. Subsidiary Objectives of Audit
A. Primary Objectives of Audit
The main objectives of Audit are known as primary objectives of Audit. They are as follows:
Checking arithmetical accuracy of books of accounts, verifying posting, costing, balancing etc.
Verifying the authenticity and validity of transactions.
Checking the proper distinction of capital and revenue nature of transactions.
Confirming the existence and value of assets and liabilities.
Verifying whether all the statutory requirements are fulfilled or not.
Proving true and fairness of operating results presented by income statement and financial position presented by balance sheet.
A. Primary Objectives of Audit
The main objectives of Audit are known as primary objectives of Audit. They are as follows:
Checking arithmetical accuracy of books of accounts, verifying posting, costing, balancing etc.
Verifying the authenticity and validity of transactions.
Checking the proper distinction of capital and revenue nature of transactions.
Confirming the existence and value of assets and liabilities.
Verifying whether all the statutory requirements are fulfilled or not.
Proving true and fairness of operating results presented by income statement and financial position presented by balance sheet.
B. Subsidiary Objectives of Audit:-
Detection and prevention of errors:
Errors of principle
Errors of omission
Errors of commission
Compensating errors
Errors of Duplication
Accounting assignment help new
Get the best Accounting assignment help from Abc assignment help.
https://www.abcassignmenthelp.com/accounting-assignment-help
Accounting
Accounting involves recording financial transactions, classifying and summarizing them, then analyzing, interpreting, and communicating the information to users. It is defined as the process of identifying, measuring, and communicating economic information to allow for informed judgments and decisions. The accounting process includes recording transactions, classifying them, summarizing, analyzing and interpreting, then communicating the results. Bookkeeping records transactions at a basic level, while accounting provides summarized and analyzed information for decision making.
Auditing
This document provides an overview of auditing. It defines auditing as an unbiased examination and evaluation of a company's financial statements, internally or externally. It distinguishes auditing from bookkeeping and accounting by noting that auditing examines the accuracy and fairness of financial records, while bookkeeping records transactions and accounting analyzes results. The document also describes common types of errors like omissions and commissions that may occur, and how they differ from intentional frauds. Finally, it gives examples of specific frauds like misappropriation of cash, goods, assets, and manipulation of accounts.
Accounting
Accounting involves recording, classifying, and summarizing financial transactions and interpreting the results. There are several types of accounting including financial, cost, management, and tax accounting. Financial accounting provides information on the resources, obligations, and activities of an economic entity. Cost accounting determines the cost of products and helps management control costs. Management accounting provides information to assist management in decision making and controlling activities. Tax accounting prepares tax returns based on financial accounting information but adjusted for tax reporting requirements.
Chapter 3 vouching
This document discusses the process of vouching in accounting. It defines a voucher as documentary evidence that supports an accounting transaction. The main objectives of vouching are to detect errors and frauds, verify the accuracy of accounts, and ensure that all transactions are authorized. When vouching, the auditor examines documents to check for proper evidence of transactions, verification of amounts and time periods, and that the transactions are related to the business. Vouching of source documents and ledger accounts is a key part of the auditing process, as it helps validate the accuracy of financial records.
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This document lists the names and IDs of five group members working on an accounting project. It then discusses the importance of accounting for keeping records, protecting business assets, determining profits and losses, and understanding a business's financial position. Accounting is also important for society to understand economic transactions and how businesses are performing financially. It allows companies, small businesses, and the healthcare industry to accurately track costs and revenues. Upon completing this course, students will be able to describe accounting systems and processes, and analyze and interpret cost information for management use.
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For more content and questions refer (Copy and Paste this link)
https://clickuniv.com/introduction-to-accounting/
Follow me on: https://twitter.com/Afzalindian
Here in this slide fundamentals of accounting are discussed. After studying this slide you will be able to know
Meaning and Definition of Accounting
Attributes (Characteristics) of accounting
Functions of Accounting
Accounting Process
Bookkeeping
Objectives of Accounting
Advantages of Accounting
Limitations of Accounting
Users of Accounting Information
Systems of Accounting
Basis of Accounting
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This document provides definitions and explanations of key accounting concepts and terms. It discusses accounting as a system to record and communicate financial information. Key topics covered include the accounting equation, double-entry bookkeeping system, types of accounts, accounting cycle, journals, ledgers, debits and credits, balancing accounts, and more.
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The document discusses the importance of understanding the purpose and reason for studying a subject like accountancy. It uses examples of a student's academic year and a businessman's business transactions to illustrate how language barriers could cause issues. Without knowing the language or accounting, a student couldn't take notes, learn topics, or get graded. Similarly, a businessman wouldn't be able to record transactions or know the year's profits. The document emphasizes that accountancy provides the language for recording and understanding business transactions, which is why it is important to study.
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Chapter 1: Fundamentals of Accounting
For more content and questions refer (Copy and Paste this link)
https://clickuniv.com/introduction-to-accounting/
Follow me on: https://twitter.com/Afzalindian
Here in this slide fundamentals of accounting are discussed. After studying this slide you will be able to know
Meaning and Definition of Accounting
Attributes (Characteristics) of accounting
Functions of Accounting
Accounting Process
Bookkeeping
Objectives of Accounting
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আমাদের সবার জন্য খুব খুব গুরুত্বপূর্ণ একটি বই ..বিসিএস, ব্যাংক, ইউনিভার্সিটি ভর্তি ও যে কোন প্রতিযোগিতা মূলক পরীক্ষার জন্য এর খুব ইম্পরট্যান্ট একটি বিষয় ...তাছাড়া বাংলাদেশের সাম্প্রতিক যে কোন ডাটা বা তথ্য এই বইতে পাবেন ...
তাই একজন নাগরিক হিসাবে এই তথ্য গুলো আপনার জানা প্রয়োজন ...।
বিসিএস ও ব্যাংক এর লিখিত পরীক্ষা ...+এছাড়া মাধ্যমিক ও উচ্চমাধ্যমিকের স্টুডেন্টদের জন্য অনেক কাজে আসবে ...
How to Make a Field Mandatory in Odoo 17
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
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Accountancy notes by anubha bhasin
- 2. Accountancy is the art of recording , classifying and summarizing in a significiant manner, and In terms of money,which are of a financial character and interpreting the results thereof
- 3. Recording Classifying Summarizing In terms of money Transcations Events Atleast Financial Character Interpreting The Results Thereof
- 4. To ascertain profit or loss made during an accounting period and To know the financial condition at the end of this period, To prevent theft, error, and fraud… To ascertain the amount due from others.
- 5. Book-keeping may be defined as the art of correctly recording business transcations for money or money worth…….. In a systematic manner…