Basics of Accounting & Information Processing
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776815837
Table of contents: title: Content; title: 1. Part 1: Welcome to the World of Accounting; title: 2. Accounting Information; title: 2.1. Accounting Defined; title: 2.2. Financial Accounting; title: 2.3. Managerial Accounting; title: 2.4. A Quality Information System; title: 2.5. Inherent Limitations; title: 3. The Accounting Profession and Careers; title: 3.1. Accounting and Professional Ethics; title: 4. The Fundamental Accounting Equation; title: 4.1. Assets; title: 4.2. Liabilities; title: 4.3. Owners’ Equity; title: 4.4. Balance Sheet; title: 5. How Transactions Impact the Accounting Equation; title: 5.1. Edelweiss Collects an Account Receivable; title: 5.2. Edelweiss Buys Equipment With Loan Proceeds; title: 5.3. Edelweiss Provides Services to a Costumer on Account; title: 5.4. Edelweiss Pays Expenses With Cash; title: 5.5. Generalizing About the Impact of Transactions; title: 5.6. Distinguishing Between Revenue and Income; title: 6. The Core Financial Statements; title: 6.1. Financial Statements; title: 6.2. Income Statement; title: 6.3. The Statement of Retained Earnings; title: 6.4. Balance Sheet; title: 6.5. Statement of Cash Flows; title: 6.6. Articulation; title: 6.7. Unlocking the Mystery of Articulation; title: 7. Part 2: Information Processing; title: 8. Accounts, Debits, and Credits; title: 8.1. Accounts; title: 8.2. Debits and Credits; title: 8.3. The Fallacy of ”+/-“ Nomenclature; title: 8.4. The Debit/Credit Rules; title: 8.5. Assets/Expanses Dividends; title: 8.6. Liabilities/Revenues/Equity; title: 8.7. Analysis of Transactions and Events; title: 8.8. Determining an Account’s Balance; title: 8.9. A Common Misunderstanding About Credits; title: 9. The Journal; title: 9.1. Illustrating the Accounting Journal; title: 9.2. Special Journals; title: 9.3. Page Numbering; title: 9.4. But, What are the Account Balances?; title: 10. The General Ledger; title: 10.1. Posting; title: 10.2. To Review; title: 11. The Trial Balance; title: 11.1. Debits Equal Credits; title: 11.2. Financial Statements From the Trial Balance; title: 12. Computerized Processing Systems; title: 12.1. What do they Look Like; title: 13. T-accounts; title: 13.1. Comprehensive T-Accounting Illustration; title: 13.2. Chart of Account; title: 13.3. Control and Subsidiary Accounts