Accounting 1: Lesson01 1g
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Accounting involves planning, recording, analyzing, and interpreting financial information to provide data to management for accurate decision making. An accounting system processes financial information to summarize a business's activities. Accounting is important as financial statements and accounting records allow businesses to understand their financial position and make informed choices. Some career opportunities in accounting include positions in auditing, tax preparation, and financial analysis.
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Lesson01 1g
Accounting involves planning, recording, analyzing, and interpreting financial information to provide data to management for accurate decision making. An accounting system processes financial information to summarize a business's activities. Accounting is important as financial statements and accounting records allow businesses to understand their financial position and make informed choices. Some career opportunities in accounting include positions in auditing, tax preparation, and financial analysis.
Mgt. accounting, purpose definition and scope
Management accounting focuses on providing information to managers to aid in planning, controlling, evaluating performance, and decision making. It assists with routine operations, long-term planning, inventory valuation, and income determination. The planning and control process involves setting standards, measuring actual performance, and comparing the two. Management decision making identifies problems, objectives, alternative solutions, consequences of each, and selects an alternative. Management accounting differs from financial accounting in its internal focus, special purpose reports, consideration of future plans, and allowance for subjective data. Areas not governed by accounting principles include identifying relevant decisions and organizing the most useful information.
bank reconcilliation
Bank reconciliation is the process of comparing accounting records to bank statements and resolving any differences. The key steps are: [1] Adjusting the bank balance for items like deposits in transit and outstanding checks; [2] Adjusting the company balance for items charged by the bank like fees and interest earned; [3] Comparing the adjusted balances which should be equal; [4] Preparing journal entries to record any necessary adjustments to the company balance. An example reconciliation is provided adjusting balances for various deposits, checks, fees, and interest to resolve differences between the company and bank records.
Accounting general ledger and trail balance presentation slide
This document provides an overview of general ledgers, trial balances, and the accounting process. It defines general ledgers and trial balances, explains how to prepare ledger accounts and post transactions, and describes how an unbalanced or balanced trial balance can indicate errors in the accounting process. Examples are provided to illustrate key concepts like preparing a trial balance and detecting errors.
Scope of management accounting
There are multitudes of scope available in management accounting and moreover it also entails a wide range of aspects of business operations. The primary role of management accounting is to direct, analyze and control various facets of management issues in an organization from accounting point of view.
Trail balance
The document discusses the trial balance, which is a statement that balances ledger accounts as of a particular date. A trial balance is generally prepared at the end of the year to check the arithmetical accuracy of accounts and ensure debits equal credits. Errors can be classified as those disclosed or not disclosed by the trial balance, and include errors of omission, commission, principle, calculation, posting, and amounts. Suspense accounts and correcting entries are used to fix errors, while computerized packages like Tally and SAP have been introduced for accounting.
The accounting cycle
The accounting cycle ensures accurate and reliable accounting information by repeating annual steps. These steps include preparing source documents, recording transactions in original books of entry, posting transactions to ledgers, transferring balances to a trial balance, adjusting entries and errors, preparing an adjusted trial balance, and producing financial reports. The cycle shows the process of accounting from initial transaction to final reporting.
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This document provides an overview of the accounting cycle and how to complete it, including adjusting entries, preparing an adjusted trial balance, closing entries, and financial statements. Key steps include making adjustments to account for accrued and deferred revenues and expenses, preparing an adjusted trial balance, closing temporary accounts and preparing the income statement, statement of owner's equity, and balance sheet from the adjusted trial balance.
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Lesson01 1g
Accounting involves planning, recording, analyzing, and interpreting financial information to provide data to management for accurate decision making. An accounting system processes financial information to summarize a business's activities. Accounting is important as financial statements and accounting records allow businesses to understand their financial position and make informed choices. Some career opportunities in accounting include positions in auditing, tax preparation, and financial analysis.
Mgt. accounting, purpose definition and scope
Management accounting focuses on providing information to managers to aid in planning, controlling, evaluating performance, and decision making. It assists with routine operations, long-term planning, inventory valuation, and income determination. The planning and control process involves setting standards, measuring actual performance, and comparing the two. Management decision making identifies problems, objectives, alternative solutions, consequences of each, and selects an alternative. Management accounting differs from financial accounting in its internal focus, special purpose reports, consideration of future plans, and allowance for subjective data. Areas not governed by accounting principles include identifying relevant decisions and organizing the most useful information.
bank reconcilliation
Bank reconciliation is the process of comparing accounting records to bank statements and resolving any differences. The key steps are: [1] Adjusting the bank balance for items like deposits in transit and outstanding checks; [2] Adjusting the company balance for items charged by the bank like fees and interest earned; [3] Comparing the adjusted balances which should be equal; [4] Preparing journal entries to record any necessary adjustments to the company balance. An example reconciliation is provided adjusting balances for various deposits, checks, fees, and interest to resolve differences between the company and bank records.
Accounting general ledger and trail balance presentation slide
This document provides an overview of general ledgers, trial balances, and the accounting process. It defines general ledgers and trial balances, explains how to prepare ledger accounts and post transactions, and describes how an unbalanced or balanced trial balance can indicate errors in the accounting process. Examples are provided to illustrate key concepts like preparing a trial balance and detecting errors.
Scope of management accounting
There are multitudes of scope available in management accounting and moreover it also entails a wide range of aspects of business operations. The primary role of management accounting is to direct, analyze and control various facets of management issues in an organization from accounting point of view.
Trail balance
The document discusses the trial balance, which is a statement that balances ledger accounts as of a particular date. A trial balance is generally prepared at the end of the year to check the arithmetical accuracy of accounts and ensure debits equal credits. Errors can be classified as those disclosed or not disclosed by the trial balance, and include errors of omission, commission, principle, calculation, posting, and amounts. Suspense accounts and correcting entries are used to fix errors, while computerized packages like Tally and SAP have been introduced for accounting.
The accounting cycle
The accounting cycle ensures accurate and reliable accounting information by repeating annual steps. These steps include preparing source documents, recording transactions in original books of entry, posting transactions to ledgers, transferring balances to a trial balance, adjusting entries and errors, preparing an adjusted trial balance, and producing financial reports. The cycle shows the process of accounting from initial transaction to final reporting.
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This document provides an overview of the accounting cycle and how to complete it, including adjusting entries, preparing an adjusted trial balance, closing entries, and financial statements. Key steps include making adjustments to account for accrued and deferred revenues and expenses, preparing an adjusted trial balance, closing temporary accounts and preparing the income statement, statement of owner's equity, and balance sheet from the adjusted trial balance.
Difference between financial,cost and management accounting
Financial accounting, cost accounting, and management accounting differ in their purpose, users, and nature of information. Financial accounting keeps records of financial transactions for external users like investors and creditors. Cost accounting analyzes expenditures to determine product costs and prices for management decision making. Management accounting assists management in policy decisions and evaluating the impact of decisions for internal users. Financial accounting provides objective, auditable information while management accounting provides more subjective information tailored to strategic needs.
Adjusting the account
1. Adjusting entries are made to properly record revenues and expenses in the accounting period in which they are earned or incurred, according to the accrual basis of accounting.
2. There are two types of adjusting entries: prepayments, which involve prepaid expenses and unearned revenues, and accruals, which involve accrued revenues and accrued expenses.
3. Adjusting entries are necessary to prepare accurate financial statements from the adjusted trial balance in accordance with generally accepted accounting principles.
Accounting Cycle
The accounting cycle is a series of 9 steps that are repeated each reporting period to record business transactions and prepare financial statements. The steps are: 1) analyze transactions, 2) journalize transactions, 3) post to ledger accounts, 4) prepare an unadjusted trial balance, 5) make adjustments, 6) prepare an adjusted trial balance, 7) make financial statements, 8) close temporary accounts, and 9) prepare a post-closing trial balance to verify the accounting records. The cycle ensures transactions are properly recorded and financial statements are prepared accurately.
Bank reconciliation v4
The document provides information about bank reconciliation. It explains that bank reconciliation is the process of matching a business's financial records to its bank records to identify any differences. The goal is to find and resolve discrepancies between the two sets of records. It discusses why bank reconciliation is important for businesses, including identifying errors, determining actual cash available, and reducing risk of theft. The document also defines key terms related to reconciling items like unrecorded deposits, unpresented checks, and bank charges and interest.
Human: Thank you for the summary. Can you summarize the specific bank reconciliation example provided in the last section of the document?
Accounting cycle powerpoint presentation slides ppt templates
The document describes the 7 stages of the accounting cycle. Stage 1 is the preparation of source documents. Stage 2 is the recording of transactions in journals. Stage 3 is the posting of journal entries to ledgers. Stage 4 is preparing a trial balance. Stage 5 is making adjustments. Stage 6 is closing accounts and preparing financial statements. Stage 7 is the preparation of the final accounts.
The Nature and purpose of accounting
Accounting provides information about resource amounts, financing sources, and results of resource use. It does so for internal and external users of both profit and nonprofit organizations. There are four main types of accounting: operating, financial, management, and tax accounting. Financial accounting follows common rules to provide standardized information to external users like investors. Management accounting is tailored for internal planning, implementation, and control functions. Tax accounting prepares tax returns according to tax rules, which can differ from financial accounting rules.
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The document discusses the accounting cycle and provides examples of classifying accounts, journalizing transactions, preparing ledger accounts, and posting journal entries to the ledger. It begins by classifying various accounts as personal, real, or nominal. Examples are then provided of journalizing transactions and posting the journal entries to update the appropriate ledger accounts. The key steps in journalizing, preparing ledger accounts, and posting entries from the journal to the ledger are outlined. Compound or combined journal entries involving multiple debits and/or credits are also introduced.
Accounting Cycle
The accounting cycle is a series of steps that allows a business to track financial transactions and prepare financial statements. It begins with recording transactions from source documents, then journalizing and posting them to ledgers. A trial balance is prepared to check the accounting equation. Adjusting entries are made, then an adjusted trial balance. Finally, financial statements like the income statement and balance sheet are prepared to report on the business's profits and financial position. The accounting cycle is repeated each reporting period to continuously update the financial records.
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Accounting identifies, measures, records, and communicates economic transactions. It has two main branches: financial accounting provides information to external users, while management accounting provides information internally. The legal structure of a business determines aspects like the number of owners, their liability, capital raising, and financial reporting requirements. Limited companies must publicly disclose annual financial statements to inform present and potential investors, employees, lenders, suppliers, customers, governments, and the public.
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Accounting involves recording, classifying, summarizing, analyzing, interpreting and communicating financial transactions and events. It includes journal entries, a ledger, a trial balance, income statements, balance sheets, and cash flow statements. The results are used by internal managers and external parties like investors, lenders, and government agencies. Accounting provides information for decision making, compares performance over time, identifies weaknesses for control, and supplies data for taxes and regulation.
presentation slide on Accounting General ledger & trial balance
This presentation discusses the general ledger, trial balance, and their purpose and process. The general ledger contains all balance sheet accounts and records transactions through debits and credits. A trial balance is created by summing the balances of each ledger account and comparing total debits to total credits to check for errors. An example transaction is provided to demonstrate preparing ledger accounts and a trial balance.
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1) Make or buy analysis which helps decide whether to produce an item internally or purchase it based on relevant costs like variable production costs and supplier prices.
2) Inventory management techniques like just-in-time and economic order quantity which aim to reduce inventory costs.
3) Budgeting allows defining goals, coordinating activities, and allocating resources.
4) Variance analysis identifies reasons for deviations from budgets.
5) Cost-volume-profit analysis uses graphs and equations to understand break-even points and profit/loss areas.
6) Activity based costing allocates overhead costs based on
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1) The document is from an educational publishing textbook about accounting. It discusses starting a proprietorship business and introduces key accounting concepts like the accounting equation and preparing a basic balance sheet.
2) The first nine chapters will use a music store proprietorship case study to demonstrate the accounting cycle and how transactions impact the accounting equation.
3) The accounting equation shows that assets must always equal liabilities plus owner's equity. Business transactions are analyzed by identifying which accounts are affected and how they impact this fundamental equation.
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1. Adjusting entries are made to properly record revenues and expenses in the accounting period in which they are earned or incurred, according to the accrual basis of accounting.
2. There are two types of adjusting entries: prepayments, which involve prepaid expenses and unearned revenues, and accruals, which involve accrued revenues and accrued expenses.
3. Adjusting entries are necessary to prepare accurate financial statements from the adjusted trial balance in accordance with generally accepted accounting principles.
Accounting Cycle
The accounting cycle is a series of 9 steps that are repeated each reporting period to record business transactions and prepare financial statements. The steps are: 1) analyze transactions, 2) journalize transactions, 3) post to ledger accounts, 4) prepare an unadjusted trial balance, 5) make adjustments, 6) prepare an adjusted trial balance, 7) make financial statements, 8) close temporary accounts, and 9) prepare a post-closing trial balance to verify the accounting records. The cycle ensures transactions are properly recorded and financial statements are prepared accurately.
Bank reconciliation v4
The document provides information about bank reconciliation. It explains that bank reconciliation is the process of matching a business's financial records to its bank records to identify any differences. The goal is to find and resolve discrepancies between the two sets of records. It discusses why bank reconciliation is important for businesses, including identifying errors, determining actual cash available, and reducing risk of theft. The document also defines key terms related to reconciling items like unrecorded deposits, unpresented checks, and bank charges and interest.
Human: Thank you for the summary. Can you summarize the specific bank reconciliation example provided in the last section of the document?
Accounting cycle powerpoint presentation slides ppt templates
The document describes the 7 stages of the accounting cycle. Stage 1 is the preparation of source documents. Stage 2 is the recording of transactions in journals. Stage 3 is the posting of journal entries to ledgers. Stage 4 is preparing a trial balance. Stage 5 is making adjustments. Stage 6 is closing accounts and preparing financial statements. Stage 7 is the preparation of the final accounts.
The Nature and purpose of accounting
Accounting provides information about resource amounts, financing sources, and results of resource use. It does so for internal and external users of both profit and nonprofit organizations. There are four main types of accounting: operating, financial, management, and tax accounting. Financial accounting follows common rules to provide standardized information to external users like investors. Management accounting is tailored for internal planning, implementation, and control functions. Tax accounting prepares tax returns according to tax rules, which can differ from financial accounting rules.
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Accounting cycle
The document discusses the accounting cycle and provides examples of classifying accounts, journalizing transactions, preparing ledger accounts, and posting journal entries to the ledger. It begins by classifying various accounts as personal, real, or nominal. Examples are then provided of journalizing transactions and posting the journal entries to update the appropriate ledger accounts. The key steps in journalizing, preparing ledger accounts, and posting entries from the journal to the ledger are outlined. Compound or combined journal entries involving multiple debits and/or credits are also introduced.
Accounting Cycle
The accounting cycle is a series of steps that allows a business to track financial transactions and prepare financial statements. It begins with recording transactions from source documents, then journalizing and posting them to ledgers. A trial balance is prepared to check the accounting equation. Adjusting entries are made, then an adjusted trial balance. Finally, financial statements like the income statement and balance sheet are prepared to report on the business's profits and financial position. The accounting cycle is repeated each reporting period to continuously update the financial records.
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The document compares periodic and perpetual inventory systems. A periodic system only counts inventory at the end of a period, while a perpetual system continuously updates inventory records. The periodic system requires a physical count and has less control, while the perpetual system has ongoing costs but provides continuous, accurate inventory and cost of goods sold information needed for management decisions. Overall, the perpetual system is preferred as it avoids inventory counts and provides more timely data.
nature and purpose of accounting
Accounting identifies, measures, records, and communicates economic transactions. It has two main branches: financial accounting provides information to external users, while management accounting provides information internally. The legal structure of a business determines aspects like the number of owners, their liability, capital raising, and financial reporting requirements. Limited companies must publicly disclose annual financial statements to inform present and potential investors, employees, lenders, suppliers, customers, governments, and the public.
Acc0101. Meaning and Scope of Accounting
Accounting involves recording, classifying, summarizing, analyzing, interpreting and communicating financial transactions and events. It includes journal entries, a ledger, a trial balance, income statements, balance sheets, and cash flow statements. The results are used by internal managers and external parties like investors, lenders, and government agencies. Accounting provides information for decision making, compares performance over time, identifies weaknesses for control, and supplies data for taxes and regulation.
presentation slide on Accounting General ledger & trial balance
This presentation discusses the general ledger, trial balance, and their purpose and process. The general ledger contains all balance sheet accounts and records transactions through debits and credits. A trial balance is created by summing the balances of each ledger account and comparing total debits to total credits to check for errors. An example transaction is provided to demonstrate preparing ledger accounts and a trial balance.
Cost & Management Accounting Techniques
Cost and management accounting techniques are essential tools for effective decision making. Some key techniques discussed are:
1) Make or buy analysis which helps decide whether to produce an item internally or purchase it based on relevant costs like variable production costs and supplier prices.
2) Inventory management techniques like just-in-time and economic order quantity which aim to reduce inventory costs.
3) Budgeting allows defining goals, coordinating activities, and allocating resources.
4) Variance analysis identifies reasons for deviations from budgets.
5) Cost-volume-profit analysis uses graphs and equations to understand break-even points and profit/loss areas.
6) Activity based costing allocates overhead costs based on
LESSON PLAN
Lesson Plan Meaning and Guide
PLS LIKE, SHARE AND SUBSCRIBE to our YOUTUBE ACCT. https://www.youtube.com/channel/UCK3Y-xoeMKaRtLWF5TzjSSg
12-Basic Financial Statement
This document discusses key financial statements including the balance sheet, income statement, and statement of cash flows. It provides examples of each statement for a sample company in 2002 and 2001. The balance sheet shows a company's assets, liabilities, and equity at a point in time. The income statement summarizes revenues and expenses over a period of time. The statement of cash flows reports how a company's activities affected cash flow over a given period.
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1) The document is from an educational publishing textbook about accounting. It discusses starting a proprietorship business and introduces key accounting concepts like the accounting equation and preparing a basic balance sheet.
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- Fries are
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This document outlines key concepts from an operations management textbook chapter. It begins with an outline of chapter topics, including defining operations management, the heritage of OM, productivity measurement, and ethics. It then discusses what operations managers do and 10 critical decisions they face. Key points are that OM involves transforming inputs into outputs, and its goal is to continually improve productivity. The chapter also compares characteristics of goods versus services production.
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This document outlines the requirements for two business honor societies - the NY State Business Honor Society/M.B.A. and the National Business Honor Society/Ph.D. The M.B.A. requirements include a minimum GPA, participation in business olympics and clubs, community service hours, and upholding a code of conduct. The Ph.D. requirements build upon the M.B.A. requirements with additional credits earned at higher grades, a second year of club participation, and more community service hours. It also provides examples of community service opportunities that could fulfill the requirements.
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The document outlines the requirements for two business honor societies - the NY State Business Honor Society/M.B.A. and the National Business Honor Society/Ph.D. The requirements for the M.B.A. are completing business credits with a high GPA, participating in a business olympics, being an active member of a business club for a year, completing 10 hours of community service, and upholding a code of conduct. The requirements for the Ph.D. are more stringent, requiring higher academic performance, an additional business credit and olympics participation, a second year of active club membership, and additional community service hours. The document also provides examples of community service opportunities that could fulfill the requirements.
Smithtown School of Business Presentation
This document outlines the requirements for two business honor societies - the NY State Business Honor Society (M.B.A.) and the National Business Honor Society (Ph.D.).
The M.B.A. requires 3 business credits with an A- average, participation in a Business Olympics, 1 year of club participation, 10 hours of community service, and upholding the School of Business Code of Conduct.
The Ph.D. has higher requirements - an overall 3.0 GPA, meeting the M.B.A. requirements, 3 additional business credits with an A- average, participation in a second Business Olympics, a second year of club participation, 20 hours of community service, and upholding the
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The document provides guidance for students participating in a Business Olympics competition. It outlines dress code expectations, tips for creating presentation videos and slides in Google platforms, how to embed videos, and how to upload projects to Google Classroom. Students are instructed to dress professionally, coordinate outfits with team members, include relevant information in slides and videos, and have the team captain upload the final presentation to the competition's Google Classroom class.
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The document provides guidance for students participating in a "Business on Wheels" competition to create a mobile business plan. It outlines the necessary steps and considerations for choosing a product or service, identifying the target market through demographics and location, defining the marketing strategy using the 4 P's, selecting appropriate marketing channels, and creating visual and commercial representations of the proposed business. Students are instructed to answer questions about the business location, employees, suppliers, and competition as part of developing their mobile business concept.
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Smithtown School of Business Recognition Programs
To earn an MBA from the School of Business Honor Society, students must complete 3 business credits with an A- average or higher, participate in 1 Business Olympics or 1 year of active club participation, uphold the School of Business Code of Conduct, and attend the Business Etiquette dinner on May 12th. The Honor Society recognizes achievement levels of bronze, silver, and gold certification for 1, 2, or 3 years of service, respectively. Earning a PHD requires 6 business credits with an A- average or higher, participation in 2 Business Olympics or 2 years of active club participation, and upholding the Code of Conduct while attending the etiquette dinner.
Smithtown school of business Honor Society
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Mindset
Fixed mindset views intelligence and talent as innate abilities, while growth mindset sees them as qualities that can be developed through effort, learning from mistakes, and persistence. A fixed mindset leads to avoiding challenges and giving up easily in the face of setbacks, whereas a growth mindset fosters resilience and hard work to achieve goals. The view one adopts can impact success in school and life.
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Lesson08 2g
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Lesson07 2g
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The document provides instructions for preparing an income statement, including formatting the heading with the company name, report name, and date. It describes entering revenue and expense accounts with titles and amounts, and calculating net income by subtracting total expenses from total revenue. The document also discusses component percentage analysis and an example income statement with two revenue sources and a net loss.
Lesson06 4g
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Lesson06 3g
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Lesson06 2g
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"Learn about all the ways Walmart supports nonprofit organizations.
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Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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Training: ISO/IEC 27001 Information Security Management System - EN | PECB
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9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
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occur natural.
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Accounting 1: Lesson01 1g
- 1. LESSON 1-1 What is Accounting? Why is Accounting called the “Language of Business?” What is an Accounting System?
- 2. LESSON 1-1 Accounting is….. - Planning, recording, analyzing, and interpreting financial information Planning Recording Analyzing Interpreting
- 3. LESSON 1-1 An Accounting System The process of providing financial data and information to management so that they can make accurate/appropriate financial decisions. Accounting Records are the organized summaries of the businesses financial activities. WHY IS ACCOUNTING SO IMPORTANT? WHAT ARE SOME CAREER OPPORTUNITIES IN ACCOUTING?
- 4. LESSON 1-1
- 5. LESSON 1-1 Why are Financial Statements important? One Name: ENRON http://www.youtube.com/watch?v=Uxd9AeXft64
- 6. LESSON 1-1 THE BUSINESS- Techknow Consulting Service Business - a business that performs an activities for a fee. Brainstorm some service businesses….. Proprietorship- a business that is owned by one person . The liability for business losses or any personal or property losses remains with the sole proprietor (owner) PAGE 6:TECHKNOW CONSULTING
- 7. LESSON 1-1 ADVANTAGES VS DISADVANTAGES OF A PROPRIETORSHIP ADVANTAGES DISADVANTAGES EASE OF FORMATION OWNER CONTROLLED YOUR OWN BOSS PROFITS ARE NOT SHARED LIMITED RESOURCES UNLIMITED LIABILITY LIMITED EXPERTISE LIMITED LIFE OBLIGATIONS TO FOLLOW LAW
- 8. LESSON 1-1 THE ACCOUNTING EQUATION MUST BE IN BALANCE! ASSETS LIABILITIES OWNER’S EQUITY ASSETS = LIABILITIES + OWNER’S EQUITY
- 9. THE ACCOUNTING EQUATION LESSON 1-1 page 8
- 10. LESSON 1-1 ACCOUNTING CAREERS
Editor's Notes
- Lesson 1-1 08/30/10
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- Lesson 1-1 08/30/10
- Lesson 1-1 08/30/10
- Lesson 1-1 08/30/10
- Lesson 1-1 08/30/10
- Lesson 1-1 08/30/10