Accounting Chapter 1 Lecture 5
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This document provides an introduction to accounting and the accounting equation. It discusses what accounting is, defines the accounting equation as Assets = Liabilities + Owner's Equity, and lists some key terms. Students are asked to write 10 examples of the accounting equation and its applications. A short quiz asks what accounting is, what are its components, and to list 5 examples of each component.
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This document discusses accounting concepts and the accounting equation. It provides three examples of journal entries to illustrate:
1) The effect of an initial investment on the accounting equation.
2) The effect of withdrawing money from a bank on the accounting equation.
3) How a journal entry can result in both an increase and decrease to different elements of the accounting equation.
The document aims to help students understand how the accounting equation is impacted by business transactions and how the structure of the equation can change.
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1. Various transactions involving sales and purchases of goods and services are recorded including sales of goods for Tk. 10,000, Tk. 20,000, Tk. 15,000 and Tk. 25,000. Receipts and payments are recorded in respective accounts.
2. Further transactions include sale of goods using a promissory note for Tk. 20,000, collection of Tk. 25,000 against earlier sale, payment received of Tk. 10,000 from a customer along with the promissory note deposited in the bank.
3. Expenses recorded include sale return of Tk. 1,000, trade expenses of Tk. 2,000, return of goods to supplier for Tk. 1,
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This document provides an introduction to accounting and discusses how it relates to other subjects. It includes learning objectives for students to understand the relationship between accounting and other fields and to do detailed analysis. It then provides examples of simple accounting transactions on specific dates involving receipts, payments, and expenses. Students are asked to write down three conceptual changes to accounting entries and three substantive changes related to accounting entries. It also asks students to write down 10 accounting entries for a given period and provides an evaluation section and a homework section.
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1. The document provides details of transactions conducted by two individuals, Rahim and Rashid, during January 2013 including purchases, sales, receipts and payments.
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This document discusses accounting concepts and the accounting equation. It provides three examples of journal entries to illustrate:
1) The effect of an initial investment on the accounting equation.
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1. Various transactions involving sales and purchases of goods and services are recorded including sales of goods for Tk. 10,000, Tk. 20,000, Tk. 15,000 and Tk. 25,000. Receipts and payments are recorded in respective accounts.
2. Further transactions include sale of goods using a promissory note for Tk. 20,000, collection of Tk. 25,000 against earlier sale, payment received of Tk. 10,000 from a customer along with the promissory note deposited in the bank.
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This document provides an introduction to accounting and discusses how it relates to other subjects. It includes learning objectives for students to understand the relationship between accounting and other fields and to do detailed analysis. It then provides examples of simple accounting transactions on specific dates involving receipts, payments, and expenses. Students are asked to write down three conceptual changes to accounting entries and three substantive changes related to accounting entries. It also asks students to write down 10 accounting entries for a given period and provides an evaluation section and a homework section.
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1. The document provides details of transactions conducted by two individuals, Rahim and Rashid, during January 2013 including purchases, sales, receipts and payments.
2. For Rahim, the transactions from 1-15 January include receiving Tk. 1,400, paying Tk. 2,700, earning Tk. 7,500 from services of which Tk. 3,000 was received in cash.
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Date: May 29, 2024
Tags: Information Security, ISO/IEC 27001, ISO/IEC 42001, Artificial Intelligence, GDPR
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