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Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
11Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
22Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
33Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
44Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
55Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
66Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
77Sunday, May 18, 2014Sunday, May 18, 2014
Types of Adjusting EntryTypes of Adjusting Entry
PrepaymentsPrepayments
AccrualsAccruals
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
88Sunday, May 18, 2014Sunday, May 18, 2014
PrepaymentsPrepayments
Payment made orPayment made or
received in advance.received in advance.
1. Prepaid expenses1. Prepaid expenses
2. Unearned Revenues2. Unearned Revenues
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
99Sunday, May 18, 2014Sunday, May 18, 2014
Prepaid expensesPrepaid expenses
Expenses are paidExpenses are paid
in cash andin cash and
recorded as assetrecorded as asset
before they arebefore they are
usedused
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1010Sunday, May 18, 2014Sunday, May 18, 2014
Unearned RevenuesUnearned Revenues
Cash receivedCash received
and recorded asand recorded as
liability beforeliability before
revenue is earnedrevenue is earned
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1111Sunday, May 18, 2014Sunday, May 18, 2014
AccrualsAccruals
Cash is not paid orCash is not paid or
received even expensesreceived even expenses
or revenues areor revenues are
recognizedrecognized
1.1. Accrued ExpensesAccrued Expenses
2.2. Accrued RevenuesAccrued Revenues
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1212Sunday, May 18, 2014Sunday, May 18, 2014
Accrued ExpensesAccrued Expenses
Cash is not paidCash is not paid
expenses or revenuesexpenses or revenues
are recognizedare recognized
1.1. Accrued RevenuesAccrued Revenues
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1313Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1414Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1515Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1616Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1717Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1818Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
1919Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2020Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2121Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2222Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2323Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2424Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2525Sunday, May 18, 2014Sunday, May 18, 2014
Class TestClass Test
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2626Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2727Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2828Sunday, May 18, 2014Sunday, May 18, 2014
Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA
Professor, Department of MISProfessor, Department of MIS
University of DhakaUniversity of Dhaka
2929Sunday, May 18, 2014Sunday, May 18, 2014

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Acct bba 102 c3

  • 1. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 11Sunday, May 18, 2014Sunday, May 18, 2014
  • 2. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 22Sunday, May 18, 2014Sunday, May 18, 2014
  • 3. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 33Sunday, May 18, 2014Sunday, May 18, 2014
  • 4. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 44Sunday, May 18, 2014Sunday, May 18, 2014
  • 5. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 55Sunday, May 18, 2014Sunday, May 18, 2014
  • 6. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 66Sunday, May 18, 2014Sunday, May 18, 2014
  • 7. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 77Sunday, May 18, 2014Sunday, May 18, 2014 Types of Adjusting EntryTypes of Adjusting Entry PrepaymentsPrepayments AccrualsAccruals
  • 8. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 88Sunday, May 18, 2014Sunday, May 18, 2014 PrepaymentsPrepayments Payment made orPayment made or received in advance.received in advance. 1. Prepaid expenses1. Prepaid expenses 2. Unearned Revenues2. Unearned Revenues
  • 9. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 99Sunday, May 18, 2014Sunday, May 18, 2014 Prepaid expensesPrepaid expenses Expenses are paidExpenses are paid in cash andin cash and recorded as assetrecorded as asset before they arebefore they are usedused
  • 10. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1010Sunday, May 18, 2014Sunday, May 18, 2014 Unearned RevenuesUnearned Revenues Cash receivedCash received and recorded asand recorded as liability beforeliability before revenue is earnedrevenue is earned
  • 11. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1111Sunday, May 18, 2014Sunday, May 18, 2014 AccrualsAccruals Cash is not paid orCash is not paid or received even expensesreceived even expenses or revenues areor revenues are recognizedrecognized 1.1. Accrued ExpensesAccrued Expenses 2.2. Accrued RevenuesAccrued Revenues
  • 12. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1212Sunday, May 18, 2014Sunday, May 18, 2014 Accrued ExpensesAccrued Expenses Cash is not paidCash is not paid expenses or revenuesexpenses or revenues are recognizedare recognized 1.1. Accrued RevenuesAccrued Revenues
  • 13. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1313Sunday, May 18, 2014Sunday, May 18, 2014
  • 14. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1414Sunday, May 18, 2014Sunday, May 18, 2014
  • 15. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1515Sunday, May 18, 2014Sunday, May 18, 2014
  • 16. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1616Sunday, May 18, 2014Sunday, May 18, 2014
  • 17. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1717Sunday, May 18, 2014Sunday, May 18, 2014
  • 18. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1818Sunday, May 18, 2014Sunday, May 18, 2014
  • 19. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 1919Sunday, May 18, 2014Sunday, May 18, 2014
  • 20. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2020Sunday, May 18, 2014Sunday, May 18, 2014
  • 21. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2121Sunday, May 18, 2014Sunday, May 18, 2014
  • 22. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2222Sunday, May 18, 2014Sunday, May 18, 2014
  • 23. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2323Sunday, May 18, 2014Sunday, May 18, 2014
  • 24. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2424Sunday, May 18, 2014Sunday, May 18, 2014
  • 25. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2525Sunday, May 18, 2014Sunday, May 18, 2014 Class TestClass Test
  • 26. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2626Sunday, May 18, 2014Sunday, May 18, 2014
  • 27. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2727Sunday, May 18, 2014Sunday, May 18, 2014
  • 28. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2828Sunday, May 18, 2014Sunday, May 18, 2014
  • 29. Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMA Professor, Department of MISProfessor, Department of MIS University of DhakaUniversity of Dhaka 2929Sunday, May 18, 2014Sunday, May 18, 2014