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ACCOUNTING
ACCOUNTING
STEP
1
Understand the
meaning of
accounting
STEP
2
Differentiate
between various
types of
accounting
STEP
3
Explain the
importance of
accounting
Types of
accounting
Utility of
accounting
conclusion
Definition
Communicating
Communicate to the
financial position,
the users of the
financial statements
Recording
Record all
money
transaction in
journal
Analysing
Analysie the
financial positions
&Result of the
business
Classifying
Summerise in
trial balance
of financial
ALC
Preparation
of vouchers
Identification
of business
transactions
It’s a process of
identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to users of
financial statement
Communicating
Communicate to the
financial position,
the users of the
financial statements
It’s a systematic
process of identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to the users
of financial statement
Recording
Record all
money
transaction in
journal
Analysing
Analysie the
financial positions
&Result of the
business
Classifying
Summerise in
trial balance
of financial
ALC
Preparation
of vouchers
Identification
of business
transactions
Communicating
Communicate to the
financial position,
the users of the
financial statements
It’s a systematic
process of identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to the users
of financial statement
Identification
of business
transactions
Recording
Record all
money
transaction in
journal
Analysing
Analysie the
financial positions
&Result of the
business
Classifying
Summerise in
trial balance
of financial
ALC
Preparation
of vouchers
Analysing
Analysie the
financial positions
&Result of the
business
Classifying
Summerise in
trial balance
of financial
ALC
Communicating
Communicate to the
financial position,
the users of the
financial statements
It’s a systematic
process of identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to the users
of financial statement
Identification
of business
transactions
Preparation
of vouchers
Recording
Record all
money
transaction in
journal
Communicating
Communicate to the
financial position,
the users of the
financial statements
Analysing
Analysie the
financial positions
&Result of the
business
It’s a systematic
process of identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to the users
of financial statement
Identification
of business
transactions
Preparation
of vouchers
Recording
Record all
money
transaction in
journal
Classifying
Summerise in
trial balance
of financial
ledger
It’s a systematic
process of identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to the users
of financial statement
Identification
of business
transactions
Preparation
of vouchers
Recording
Record all
money
transaction in
journal
Classifying
Summerise in
trial balance
of financial
ledger
Communicating
Communicate to the
financial position,
the users of the
financial statements
Analysing
Analysie the
financial positions
&Result of the
business
It’s a systematic
process of identifying ,
recording,classifying
,summarising, and
communicating
financial-information of
business to the users
of financial statement
Identification
of business
transactions
Preparation
of vouchers
Recording
Record all
money
transaction in
journal
Classifying
Summerise in
trial balance
of financial
ledger
Analysing
Analysie the
financial positions
&Result of the
business
Communicating
Communicate to the
financial position,
the users of the
financial statements
Financial
accounting
Financial
accounting
 it deals with the preparation of financial
statements for the basic purpose of
providing information to various
interested groups
 it is subject to a legal requirement,
 It is the basic foundation on which
other branches and toolsof accounting-
analysisare based
Managment
accounting
 The practice of identifying, measuring,
analyzing, interpreting, and
communicating financial information to
the internal users for the pursuit of an
organization'sgoals.
 the implementation of management
accounting is optional
 gives a detailed vision of the company
Managment
accounting
The 4
1
4
3
2
The 4
1
4
3
2
The 4
1
4
3
2
The 4
1
4
3
2
The 4
1
4
3
2
Summary
accounting supplies pretty
valuable information that is
crucial for business judgments
accounting is the
language of business
1
 101 is the account number of :
*capital
*building
 101 is the account number of :
*capital
*building
 WHICH ACCOUNT IS DEBITED IF A
CUSTOMER PAYS 100 DT BY CHECK
*BANK
*CACH
 WHICH ACCOUNT IS DEBITED IF A
CUSTOMER PAYS 100 DT BY CHECK
*BANK
*CACH
 BALANCE SHEET HAS TWO SIDES , WHICH ARE THOSE
*DEBITS AND CREDITS SIDES
*ASSETS &LIABILITIES&OWNER EQUITY, SIDES
 balance sheet has two sides , which are those?
* debits and credit sides
* assets &liabilities &owner equity sides
accounting .pptx

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accounting .pptx

  • 1.
  • 4.
  • 5. STEP 1 Understand the meaning of accounting STEP 2 Differentiate between various types of accounting STEP 3 Explain the importance of accounting
  • 6.
  • 8. Communicating Communicate to the financial position, the users of the financial statements Recording Record all money transaction in journal Analysing Analysie the financial positions &Result of the business Classifying Summerise in trial balance of financial ALC Preparation of vouchers Identification of business transactions It’s a process of identifying , recording,classifying ,summarising, and communicating financial-information of business to users of financial statement
  • 9. Communicating Communicate to the financial position, the users of the financial statements It’s a systematic process of identifying , recording,classifying ,summarising, and communicating financial-information of business to the users of financial statement Recording Record all money transaction in journal Analysing Analysie the financial positions &Result of the business Classifying Summerise in trial balance of financial ALC Preparation of vouchers Identification of business transactions
  • 10. Communicating Communicate to the financial position, the users of the financial statements It’s a systematic process of identifying , recording,classifying ,summarising, and communicating financial-information of business to the users of financial statement Identification of business transactions Recording Record all money transaction in journal Analysing Analysie the financial positions &Result of the business Classifying Summerise in trial balance of financial ALC Preparation of vouchers
  • 11. Analysing Analysie the financial positions &Result of the business Classifying Summerise in trial balance of financial ALC Communicating Communicate to the financial position, the users of the financial statements It’s a systematic process of identifying , recording,classifying ,summarising, and communicating financial-information of business to the users of financial statement Identification of business transactions Preparation of vouchers Recording Record all money transaction in journal
  • 12. Communicating Communicate to the financial position, the users of the financial statements Analysing Analysie the financial positions &Result of the business It’s a systematic process of identifying , recording,classifying ,summarising, and communicating financial-information of business to the users of financial statement Identification of business transactions Preparation of vouchers Recording Record all money transaction in journal Classifying Summerise in trial balance of financial ledger
  • 13. It’s a systematic process of identifying , recording,classifying ,summarising, and communicating financial-information of business to the users of financial statement Identification of business transactions Preparation of vouchers Recording Record all money transaction in journal Classifying Summerise in trial balance of financial ledger Communicating Communicate to the financial position, the users of the financial statements Analysing Analysie the financial positions &Result of the business
  • 14. It’s a systematic process of identifying , recording,classifying ,summarising, and communicating financial-information of business to the users of financial statement Identification of business transactions Preparation of vouchers Recording Record all money transaction in journal Classifying Summerise in trial balance of financial ledger Analysing Analysie the financial positions &Result of the business Communicating Communicate to the financial position, the users of the financial statements
  • 15.
  • 16.
  • 18. Financial accounting  it deals with the preparation of financial statements for the basic purpose of providing information to various interested groups  it is subject to a legal requirement,  It is the basic foundation on which other branches and toolsof accounting- analysisare based
  • 20.  The practice of identifying, measuring, analyzing, interpreting, and communicating financial information to the internal users for the pursuit of an organization'sgoals.  the implementation of management accounting is optional  gives a detailed vision of the company Managment accounting
  • 26. Summary accounting supplies pretty valuable information that is crucial for business judgments
  • 28.
  • 29.
  • 30. 1  101 is the account number of : *capital *building
  • 31.
  • 32.  101 is the account number of : *capital *building
  • 33.  WHICH ACCOUNT IS DEBITED IF A CUSTOMER PAYS 100 DT BY CHECK *BANK *CACH
  • 34.
  • 35.  WHICH ACCOUNT IS DEBITED IF A CUSTOMER PAYS 100 DT BY CHECK *BANK *CACH
  • 36.  BALANCE SHEET HAS TWO SIDES , WHICH ARE THOSE *DEBITS AND CREDITS SIDES *ASSETS &LIABILITIES&OWNER EQUITY, SIDES
  • 37.
  • 38.  balance sheet has two sides , which are those? * debits and credit sides * assets &liabilities &owner equity sides