This note covers the following topics:
Environment and Theoretical Structure of Financial Accounting , Review of the
Accounting Process, The Balance Sheet and Financial Disclosures, The Income
Statement and Statement of Cash Flows, Income Measurement and Profitability
Analysis, Time Value of Money Concepts, Cash and Receivables, Inventories:
Measurement, Inventories: Additional Issues, Operational Assets: Acquisition and
Disposition, Operational Assets: Utilization and Impairment, Current Liabilities
and Contingencies, Bonds and Long-Term Notes, Leases, Accounting for Income
Taxes, Pensions and Other Postretirement Benefits, Shareholders' Equity,
Share-Based Compensation and Earnings Per Share, Accounting Changes and Error
Corrections, The Statement of Cash Flows.
This
note covers the following topics: Double Entry System of Accounting, Financial
Accounting and Adjustments,Analysing and Interpreting of Financial Statements and Control Systems,
Financial Statements of other organizations.
Author(s): Jacqueline Peters
Richardson,Ministry of Education,Trinidad and Tobago Commonwealth of Learning
This book explains the following topics: concept of Material,
meaning of raw material, process of material planning, Purchasing, Receiving and
Inspection, Overheads, Overhead Distribution, Cost Unit, Cost Centre And Profit
Centre.
Author(s): St. Joseph’s Degree and PG College
Hyderabad
This page offers lecture notes on Financial Accounting covering
topics like balance sheet, income statement, and statement of cash flows. The
course emphasizes the Accrual Accounting Process and Matching Principle. Other
topics include Receivables, Inventories, Long-lived Assets, Current Liabilities,
and Long-term Debt, Financial Statement Analysis, Deferred Taxes, and Business
Combinations. The course is designed for students interested in pursuing careers
in accounting or finance. The notes provide practical examples and exercises to
help students understand financial accounting concepts and practices.
Author(s): Prof. S. P. Kothari, Massachusetts Institute of
Technology
This book teaches the students with
the fundamentals principles of financial, cost and management accounting and
enable the students to prepare, analyse and interpret financial statements and o
enable the students to take decisions using management accounting tools.
This note explains the
following topics: Accounting Cycle for the Service Business—Cash Basis,
Accounting Cycle for the Service Business, Accounting Cycle for a Merchandising
Busines, Assets, Stockholders’ Equity,Capstone Experiences.
Organizations are sets of
contracts among individuals or groups who are motivated by self-interest to pool
the resoruces and share information to achieve control in the organization. This
book explores the role of accounting in implementing these contracts by
controlling the resource flows among the contracting parties, and by reporting
and distributing information to the current and potential participants.