The document discusses the accounting equation and double-entry bookkeeping. It begins by explaining the basic accounting equation of Assets = Liabilities + Owner's Equity. It then expands on this by explaining how revenues and expenses affect owner's equity in the expanded accounting equation. Finally, it discusses the key principles of double-entry bookkeeping, including that every transaction has two equal and offsetting entries, and provides examples of how different types of business transactions are recorded following double-entry principles.
Financial accounting Meaning . This is useful for, BCOM,MCOM,CA,CS,CMA STUDENTSBibek Prajapati
Â
Financial accounting is a specialized branch of accounting that keeps track of a company's financial transactions. Using standardized guidelines, the transactions are recorded, summarized, and presented in a financial report or financial statement such as an income statement or a balance sheet.
This is useful for, BCOM,MCOM,CA,CS,CMA STUDENTS
Financial accounting Meaning . This is useful for, BCOM,MCOM,CA,CS,CMA STUDENTSBibek Prajapati
Â
Financial accounting is a specialized branch of accounting that keeps track of a company's financial transactions. Using standardized guidelines, the transactions are recorded, summarized, and presented in a financial report or financial statement such as an income statement or a balance sheet.
This is useful for, BCOM,MCOM,CA,CS,CMA STUDENTS
The golden rules in accounting or rules of debit and creditkaslinsas
Â
Journal Entries cannot be recorded without some rules. The rules which are used to record a journal entry are called Golden rules of Accounting. It means debit the person who receives something from the business
Accounting is defined as the art of Recording, Classifying and Summarizing transactions in monetary terms (in Money terms) for preparation of Financial Statements
Book- keeping includes recording of journal, posting in ledgers and balancing of accounts. All the records before the preparation of trail balance is the whole subject matter of book- keeping.
Accounting, is an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision making.
5.01 Meaning of an Account
5.02 Meaning of Debit and Credit
5.03 Classification of Accounts
5.04 Significance of Debit and credit in Accounts
5.05 Journal
5.05.01 Steps and Rules of Journalising
5.05.02 Totaling and Carry Forward.
5.05.03 Simple and Compound Journal Entries
5.06 Opening Entry
5.07 Sub-division of Journal
5.08 Ledger
5.08.01 Meaning
5.08.02 Form of a Ledger
5.08.03 Mechanics of Posting
5.08.04 Balancing of Ledger Accounts
meaning of accounting
meaning of book-keeping
difference between accounting and book-keeping
meaning of double entry system of book-keeping
accounting equation
accounting principles, concepts and conventions
parties interested in accounting information
accounting cycle
classification/types of accounts
golden rules of accounting
The golden rules in accounting or rules of debit and creditkaslinsas
Â
Journal Entries cannot be recorded without some rules. The rules which are used to record a journal entry are called Golden rules of Accounting. It means debit the person who receives something from the business
Accounting is defined as the art of Recording, Classifying and Summarizing transactions in monetary terms (in Money terms) for preparation of Financial Statements
Book- keeping includes recording of journal, posting in ledgers and balancing of accounts. All the records before the preparation of trail balance is the whole subject matter of book- keeping.
Accounting, is an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision making.
5.01 Meaning of an Account
5.02 Meaning of Debit and Credit
5.03 Classification of Accounts
5.04 Significance of Debit and credit in Accounts
5.05 Journal
5.05.01 Steps and Rules of Journalising
5.05.02 Totaling and Carry Forward.
5.05.03 Simple and Compound Journal Entries
5.06 Opening Entry
5.07 Sub-division of Journal
5.08 Ledger
5.08.01 Meaning
5.08.02 Form of a Ledger
5.08.03 Mechanics of Posting
5.08.04 Balancing of Ledger Accounts
meaning of accounting
meaning of book-keeping
difference between accounting and book-keeping
meaning of double entry system of book-keeping
accounting equation
accounting principles, concepts and conventions
parties interested in accounting information
accounting cycle
classification/types of accounts
golden rules of accounting
This ppt will guide the students who want to crack gujarat public service exam (GPSC). This ppt includes reference books,streatagy ,syllabus to pass gpsc exam and very much helpful to friends.
It's a good presentation for those students who just started to learn accounting.
Basic theory of accounting must be clear, and there for here I have uploaded this presentation.
This powerpoint presentation is created by Gyanbikash.com for the students of class nine to ten from their accounting NCTB textbook for multimedia class.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Â
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Remote sensing and monitoring are changing the mining industry for the better. These are providing innovative solutions to long-standing challenges. Those related to exploration, extraction, and overall environmental management by mining technology companies Odisha. These technologies make use of satellite imaging, aerial photography and sensors to collect data that might be inaccessible or from hazardous locations. With the use of this technology, mining operations are becoming increasingly efficient. Let us gain more insight into the key aspects associated with remote sensing and monitoring when it comes to mining.
Accpac to QuickBooks Conversion Navigating the Transition with Online Account...PaulBryant58
Â
This article provides a comprehensive guide on how to
effectively manage the convert Accpac to QuickBooks , with a particular focus on utilizing online accounting services to streamline the process.
Skye Residences | Extended Stay Residences Near Toronto Airportmarketingjdass
Â
Experience unparalleled EXTENDED STAY and comfort at Skye Residences located just minutes from Toronto Airport. Discover sophisticated accommodations tailored for discerning travelers.
Website Link :
https://skyeresidences.com/
https://skyeresidences.com/about-us/
https://skyeresidences.com/gallery/
https://skyeresidences.com/rooms/
https://skyeresidences.com/near-by-attractions/
https://skyeresidences.com/commute/
https://skyeresidences.com/contact/
https://skyeresidences.com/queen-suite-with-sofa-bed/
https://skyeresidences.com/queen-suite-with-sofa-bed-and-balcony/
https://skyeresidences.com/queen-suite-with-sofa-bed-accessible/
https://skyeresidences.com/2-bedroom-deluxe-queen-suite-with-sofa-bed/
https://skyeresidences.com/2-bedroom-deluxe-king-queen-suite-with-sofa-bed/
https://skyeresidences.com/2-bedroom-deluxe-queen-suite-with-sofa-bed-accessible/
#Skye Residences Etobicoke, #Skye Residences Near Toronto Airport, #Skye Residences Toronto, #Skye Hotel Toronto, #Skye Hotel Near Toronto Airport, #Hotel Near Toronto Airport, #Near Toronto Airport Accommodation, #Suites Near Toronto Airport, #Etobicoke Suites Near Airport, #Hotel Near Toronto Pearson International Airport, #Toronto Airport Suite Rentals, #Pearson Airport Hotel Suites
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
Â
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1‪(218) 203-5951‬
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
2. Learning objectives:
Paminaw Mo Mga Classmate :D
To have a
better
understanding
of the rules of
debit and
credit.
To gain
knowledge of the
two-fold affect of
the double-entry
bookkeeping.
To have a
knowledge of the
basic and
expanded form of
accounting
equation.
3. ACCOUNTING EQUATION
Business transaction affect the assets, liabilities, and
proprietorship of the business.These effects can be
expressed in the accounting equation:
ASSETS = EQUITES
THE TOTAL ASSETS OWNED OR BELONGING TO AN ENTITY SHOULD
ALWAYS EQUAL THE TOTAL FINANCIAL CLAIMS.
4. Liabilities - represent such claim or interest of a person
over the assets of the business proprietorship is the
owner’s or owners’ interest in the business.
Equity - is the right, claim or interest of a person over the
assets of the business.
Equities represent the sources of assets. The equity of
outside sources of assets is referred to as creditors equity,
provided by the internal source is known as owner’s
equity.
5. Liabilities
Owner’s
Equity
EQUITIES
It is noted that in all of the above accounting equation liabilities is represented ahead of
the owner’s equity. The reason for this is that the creditors do have a preferential claim
on the assets over the owner of the business. In other words, owner’s claim is only
secondary to the creditor's claim. In the event that business ceases its operation, claim of
the creditor should be satisfy before any assets is said to taken by the owner as a return
of investment. Hence, the accounting equation arises which stresses the importance of
the creditors
6. It is noted that in all of the above accounting equation liabilities is
represented ahead of the owner’s equity. The reason for this is that the
creditors do have a preferential claim on the assets over the owner of
the business. In other words, owner’s claim is only secondary to the
creditor's claim. In the event that business ceases its operation, claim of
the creditor should be satisfy before any assets is said to taken by the
owner as a return of investment. Hence, the accounting equation arises
which stresses the importance of the creditors
7. THE EXPANDED ACCOUNTING EQUATION
So far, all possible transactions that may occur in a business are analyzed
with the use of the basic accounting equation. However, the use of the
basic accounting alone cannot provide information about the profitability
if the business. Fortunately, the same framework can also be used to
further analyze transaction involving revenues and expenses, two vital
information that is needed for the preparation of the income statement.
ASSETS = LIABILITIES + OWNER’S EQUITY
ASSETS = LIABILITIES – WITHDRAWALS + REVENUES - EXPENSES
8. CAPITAL
This is the right of the owner for cash or other
assets invested or put into the business. This is
used to present the amount of the beginning
capital plus any additional investment made by the
owner.
9. WITHDRAWA
LS
The owner may need to withdraw cash or other
assets taken from the business for his personal
needs that do not relate to the business. It is a
subdivisions of owner’s equity that records
personal expenses outside the normal operation of
the business.
10. Is also known as income consist of assets
received by any entity arising from the sale
of goods or performance of services to the
costumer. The increased in assets also
increased the owner’s equity.
REVENU
ES
11. THE T – ACCOUNT
Business transaction causes increase and decrease in
the accounting value. To record these changes, a
business firm makes use of accounts. An Account is an
accounting device use to summarize the increases and
decreases in the assets, liability and proprietorship of
the business.
The account has two sides. The left side of any account is called
the debit side, while the right side is the credit side.
Name of item
Right sideLeft side
“Todebit”istoentertheamountontheleftsideofaT-account
and“Tocredit”istoenteranyamountontherightsideofaT-
account.
12. Increase and Decrease side of a T-account
Since assets are on the left side of the accounting equation, increases in the assets items are placed on
the left or debit side of the assets account, and decreases in assets on the opposite or credit side. On
the other hand, since liabilities and proprietorship are on the right side of the accounting equation,
increases in the liability and proprietorship items are placed on the right or credit side of the accounts
, and decreases of the opposite or debit side.
Income and expenses affects proprietorship. The income earned increases proprietorship.
Expenses affects proprietorship..
14. THERULESOFDEBITANDCREDIT
“To debit” and “To credit” , however, should not be confused with “To
increase” and “To decrease”. To debit and to credit may mean neither a
decrease or increase depending on the accounts affected.
1. Increase assets
2. Decrease liabilities
3. Decrease proprietorship due to:
a. Withdrawal of assets by the owner
b. Increase in expenses and loses
c. Decrease in income
1. Decrease assets
2. Increase in liabilities
3. Increase proprietorship due to:
a. Investment by the owner
b. Decrease in expenses and losses.
c. Increase in income.
DEBITTO: CREDITTO:
15. 1. Dual Effects
Each recorded event affect at least
two items in the financial
accounting record. The double-
entry system of recording is based
on this principle.
2. Increases in
assets
a. exchanges in which assets are required;
b. investments of assets in the enterprise by
owners;
c. nonreciprocal transfer of assets to an enterprise
by other than the owners;
d. shifts of cost to different assets categories in
production; and
e. Occasionally, increases in amounts ascribed to
produce assets.
arise from:
3. Decreases
in assets
a. exchanges in which assets are disposed of;
b. withdrawals of assets in the enterprise by owners;
c. nonreciprocal transfer of assets to an enterprise by
other than the owners;
d. certain external events other than transfers that
reduce the market price or utility of assets;
e. shifts or allocation of cost of different assets
categories or to expenses in production; and
f. casualties
arise from:
4. Increases in
liabilities
a. exchanges in which liabilities are
incurred ;
b. transfer between a enterprise and its
owner(divided declaration); and
c. nonreciprocal transfer with other than
owners in which liabilities are reduced
(forgiveness of indebtedness).
arise from:
5. Increases
on owners’
equity
a. investment in an enterprise by its owner;
b. the net result of all revenue and expenses
recognized during a period (net income);
c. nonreciprocal transfer to an enterprise from
other than owners (gifts and donation); and
d. external events other than transfer
(revaluation of property, and plant and
equipment);
e. prior period adjustment.
arise from:
6. Decreases
in owners’
equity
a. transfer from an enterprise to its owner
(dividends, treasury acquisition of
capital stock); and
b. net losses for a period;
c. adjustment from prior period
adjustment and quasi-reorganization.
arise from:
16. DOUBLE-
ENTRY
BOOKKEEPING
AND SINGLE-
ENTRY
BOOKKEEPING.
and/or
assets
liabilities
proprietorship
Every business transaction has a two-fold effect
on the:
of the business.
For every debit element, there is corresponding credit
element. The money values of these two element are equal.
The manner of recording both the
debit and credit elements of each
transaction is referred to as
double-entry bookkeeping .
The double-entry bookkeeping is
generally preferred to the single-
entry method because it result in
more accurate accounting records
and statement. It offers a more
convenient means of recording
business transaction.
It also requires less time to get
information about any item.
Moreover, it affords numerous checks
ad safeguard which reduce a
minimum the chances of loss through
international or unintentional errors
committed by accounting cycle.
17. There are nine possible types of transactions (or combination of two or more of these types) which
may occur in the basic accounting equation. Some of these nine types may occur frequently, while
some may be seldom. A summary of the nine possibilities may appear in a tabular form as follows:
TYPICAL BUSINESS TRANSACTION ANALYSIS ASSETS LIABILITIES OWNER’S EQUITY
1. Increase in Assets = increase in Owner’s Equity + +
2. Increase in Assets = increase in liabilities + +
3. Increase in one form Assets = Decrease in other form of Assets
+ (-)
4. Decrease in Assets = Decrease in Owner’s Equity (-) (-)
5. Decrease in Assets = Decrease in Liabilities (-) (-)
6. Increase in Liabilities = Decrease in Owner’s Equity + (-)
7. Increase in one form of Liabilities= Decrease in other form of Liabilites (-) + +
8. Increase in Owner’s Equity = Decrease in Liabilities (-) (-)
9. Increase in one form of Owner’s Equity = Decrease in other form of Owner’s Equity + (-)
18.
19. Types of Transactions Affecting the Accounting Equation
1. Increase in Assets = Increase in owner’s Equity
two kinds of transactions may be given for this type. The investment of
assets in the business by the owner is one of these. For example, if the
owner invested cash, there is an increase in asset cast with a
corresponding increase in owner’s equity since the owner provides the
cash.
The other one is a transaction that generates revenue. For instance,
when services are rendered to customers on credit, there is an increase
in assets accounts receivable and an in crease in owner’s equity as a
result of revenue generated.
20. Assets = Liabilities + Owner’s Equity
2,000,000 = 0 + 2,000,000
Asses Invested by the Owner
Transaction 1: Mark Castillano opened a freight forwarders within the Philippine
port and invested cash of P2,000,000; non-cash items with current values as
follows: one-unit electric typewriter @ P18,000; office tables and chairs @
P100,000; and repair tools and dies @ P35,000; the business will be named Road-
Runner Freight Forwarders.
21. Assets = Liabilities + Owner’s Equity
100,000 = 0 + 100,000
Received Cash for Service Rendered
Transaction 2. Received cash from a customers for freight delivery
services rendered amounting to P100,000.
22. Assets = Liabilities + Owner’s Equity
150,000 = 0 + 150,000
Billed a Customer for Service Rendered on Credit
Transaction 3: Sent a bill to a customer for freight forwarder services
rendered @ P150,000.
23. Assets = Liabilities + Owner’s Equity
120,000 = 120,000 + 0
2. Increase in Assets=Increase in Liabilities-
acquisitions of assets on credit fall under this category. For example, equipment was purchase on
account. Assets equipment will increase and liability accounts payable with likewise. Issuance of
promissory note arising from money borrowed is another example. Asset in the form of cash will
increase, and notes payable, which is a liability, similarity will increase.
Borrowed Money from the Bank
Transaction 4: Cash in the amount of P120,000 was borrowed from Land Bank of the Philippine
due and payable after 90 days plus interest of 14% per annum.
25. THROWBACK LESSON
• Accounting Equation
• Expanded Accounting Equation
• T- Account
• Double- Entry Bookkeeping & Single- Entry Bookkeeping
ASSETS = LIABILITIES + OWNER’S EQUITYASSETS = EQUITES
Name of item
Right sideLeft side
26. Assets Acquired on Account
Transaction 5: Purchase on account four(4) units of delivery trucks
form Racal Philippines Inc., ₱500,000 each unit. Instead of demanding
an outright cash payment, Racal Philippines Inc., agrees to deliver the delivery
trucks and allowing buyer(Road Runner Freight Forwarder)to pay the involve in 10
months equal installment.
Assets = Liabilities + Owner’s Equity
2,000,000 = 2,000,000 + 0
27. Assets = Liabilities + Owner’s Equity
3,200,000 = 1,600,000 + 0
(1,600,000)
Assets Acquired on Account with a Partial Payment
Transaction 6: Purchase from Racal Philippines Inc., additional four
(4) units of freezer Van with total amount of ₱ 3, 200, 000. the seller requires
of ₱ 1, 600,000 and the balance to be paid within 60 days.
28. 3. Increase in one form of Assets = Decrease in other form of Assets
several transaction involving payments of liabilities will be included in this
category. As an example, the payment of accounts payable will decrease assets in
the form of cash with corresponding decrease in the liability accounts payable.
Assets acquired on Cash basis
Transaction 7: Purchased one unit of Computer and printer from AGBU Computer Supplies
@30,000 on cash basis
Assets = Liabilities + Owner’s Equity
30,000 = 0 +
(30,000)
29. Assets Withdrawn by the Owner
Transaction 8: The owner withdrew ₱ 100,000 cash for personal use.
Assets = Liabilities + Owner’s Equity
(100,000) = 0 + (100,000)
30. 4. Decrease in Assets = Decrease in Owner’s Equity
All transaction involving payments of liabilities will be included in this category. As
an example, the payment of accounts payable will decrease assets in the form of
cash with corresponding decrease in the liability accounts payable.
Assets = Liabilities + Owner’s Equity
(₱ 58,000) = 0 + (₱ 58,000)
Paid Salaries of Employees
Transaction 9: Paid salaries of the employees, ₱ 58,000.
31. 5. Decrease in Assets = Decrease in Liabilities
All transaction involving payments of liabilities will be included in this category. As
an example, the payment of accounts payable will decrease assets in the form of
cash with corresponding decrease in the liability accounts payable.Partial Payment of a Liability
Transaction 10: The first installment payment was made to Racal
Philippines Inc.
Assets = Liabilities + Owner’s Equity
(200,000) = (200,000) + 0
32. 6. Increase in Liabilities = Decrease in Owner’s Equity
Transaction of this type is the incurrence of an expense the payment of which is to
be made at a later date.
Receive the Telephone Bill from PLDT
Transaction 11: telephone bill was received from PLDT, to be paid
next month, ₱ 3, 700.
Assets = Liabilities + Owner’s Equity
0 = 3, 700 + (3, 700)
33. 7. Increase in One form of Liability = Decrease in other form of Liability
if one form, of liability is substituted for another form of liability. If an accounts
payable becomes due and there is no cash available to settle such liability, a
promissory note may be sign in lieu of cash.
Assets = Liabilities + Owner’s Equity
0 = 1, 600, 000 + 0
(1, 600, 000)
Issued Promissory Note in lieu of cash
Transaction 12: Assume that the accounts payable of Racal Philippines
Inc., amounts to ₱ 1, 600,00 becomes due and that the business does not
have available cash. The owner offered to issue a promissory note which
Racal Phil. Inc., accepted.
34. 8. Increase in Owner’s Equity = Decrease in Liabilities
Reclassification of creditor’s equity will fit in this category. Liability may be
converted and replaced by shares of stocks, an elements of owner’s equity. If the
bondholder or the creditor, exercise the option and converted the bonds into stocks,
the bondholders becomes stockholder.
Adjustment for Erroneous Billing
Transaction 13: Received a letter from PLDT acknowledging
that an error was made in billing. The billed amount should have
been ₱ 3,000 instead of ₱ 3,700
Assets = Liabilities + Owner’s Equity
0 = (700) + 700
35. 9. Increase in on form of Owner’s Equity = Decrease in other form of Owner’s Equity-
This type of transaction may involve a transfer of owner’s equity to another owner’s
equity. The reclassification of one type of revenue to another type is an example of this
category. The existence of this type of transaction is also infrequent.
Repair Service Revenue reclassified as Computer Rental Revenue
Transaction 14. Freight forwarders Service Income of ₱185,000 is erroneously
recorded as Miscellaneous Income, hence, a reclassification is necessary.
Assets = Liabilities + Owner’s Equity
0 = 0 +
185, 000
(185,000)
36. These nine categories
cover all possible effects
in the accounting
equation of business
transactions that may
occur. Each type has a
dual effect, a value
received accompanied
by an equal value
parted with. Thus, the
equality of the basic
accounting equation is
always maintained
every after every
business transaction.
1
• Increase in Assets = Increase in owner’s Equity
2
• Increase in Assets=Increase in Liabilities-
3
• Increase in one form of Assets = Decrease in other form of Assets
4
• Decrease in Assets = Decrease in Owner’s Equity
5
• Decrease in Assets = Decrease in Liabilities
6
• Increase in Liabilities = Decrease in Owner’s Equity
7
• Increase in One form of Liability = Decrease in other form of Liability
8
• Increase in Owner’s Equity = Decrease in Liabilities
9
• Increase in on form of Owner’s Equity = Decrease in other form of Owner’s Equity
37. Before a transaction
can be recorded in the
books of account, it
must be analyzed into
its debit and credit
elements. The
following questions
will prove helpful in
mentally analyzing a
business transaction.
What titles should be used to
record the debit and credit
items.
According to the rules of debit and credit,
is the increased or decreased in the item
to be debited or credited?
How is each item affected – is
it increased or decreased?
Which item/items is/are
affected assets, liabilities,
and/or proprietorship?
This presentation demonstrates the new capabilities of PowerPoint and it is best viewed in Slide Show. These slides are designed to give you great ideas for the presentations you’ll create in PowerPoint 2010!
For more sample templates, click the File tab, and then on the New tab, click Sample Templates.
This presentation demonstrates the new capabilities of PowerPoint and it is best viewed in Slide Show. These slides are designed to give you great ideas for the presentations you’ll create in PowerPoint 2010!
For more sample templates, click the File tab, and then on the New tab, click Sample Templates.