This book explains the following
topics: Fundamentals of Managerial Accounting, Managerial Accounting, Managerial
Accounting Fundamentals, Financial Statements, Recording Financial Transactions,
Accounting Standards, GAAP, IFRS, Depreciation and Inventory, Cash Flow,
Interpretation and Analysis of Accounts, Introduction to Cost Accounting, Cost
Accumulation, Product and Process Costing, Activity Based Costing, Cost Volume
Profit Analysis, Relevant Costs in Decision Making, Budgeting, Standard Costing
and Variance Analysis.
This note
explains fundamentals of financial accounting, Accounting basics, Accounting for
special transactions, Preparation of final accounts, Fundamentals of cost
accounting and fundamentals of cost accounting.
Author(s): The Institute of Cost Accountants of India
This note covers the following topics: Concept for
determination of business income, Introduction to accounting standards, Final
Accounts of trading concern, Financial Statement from incomplete records and of
NPO, Accounting for special sales transaction.
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 note
covers the following topics: Basic Terms In Accounting: Accounting Principles,
Accounting: Concepts and Conventions, Practical System Of Book, Keeping,
Journal- Debit and Credit, Rules Of Debit and Credit, Method Of Journalisation,
Ledger- Meaning Of Ledger, Utility of Ledger, Posting of Entries, Petty Cash
Book, Trial Balance and Rectification Of Errors, Profit and Loss Account,
Prepration of Balance Sheet, Concept and Functions of Finance and Finance
Management, Statement of Changes in Financial Position, Fund Flow Analysis,
Financial Statement Analysis: Ratio Analysis, Analysis of Risk and Uncertainty.
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.
This note is designed to introduce students to clear, basic
understanding of the essentials of accounting. The focus is to provide an
understanding of the accounting tools and techniques.
Author(s): Paul D. Kimmel, Jerry J. Weygandt, Donald
E. Kieso