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accounting

This class was created by Brainscape user Charlie Minard. Visit their profile to learn more about the creator.

By: Charlie Minard
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Decks in this class (31)

chapter 1
Sole proprietorship,
Partnership,
Corporation
37  cards
Powerpoint 1
Accounting definition,
Self proprietorship,
Partnership
44  cards
Powerpoint 2
Basic accounting equation reversed,
Current assets,
Operating cycle
58  cards
Chapter 2
Accrual basis accounting,
Classified balance sheet,
Comparability
38  cards
Chapter 3
Accounting infomation system,
Accounting transactions,
Transaction analysis
51  cards
IFRS
Need for one set of international...,
Concern of making foreign compani...,
Principles based
53  cards
Powerpoint 3
Free cash flow,
Normal dr balance,
Normal cr balance
19  cards
Chapter 4
Accounting time periods,
Fiscal year,
Revenue recognition principle
51  cards
Chapter 5
Retailers,
Wholesalers,
Cost of goods sold
50  cards
Powerpoint 5
Revenue recognition principle,
Periodicity assumption,
Expense recognition principle
39  cards
Chapter 6
Three categories of inventory,
Finished goods inventory,
Work in process
36  cards
Powerpoint 6
Fail,
Fail,
Fail
14  cards
Practice Exam
Which account is not closed at th...,
Appropriate way to present date f...,
The statement which shows the ope...
38  cards
Chapter 6 powerpoint
Merchandiser,
Three manufacturer inventory clas...,
Finished goods inventory
32  cards
Chapter 7
Three fraud characteristics,
Fraud,
Internal control
67  cards
Chapter 8
Receivables,
Accounts receivable,
Notes receivable
42  cards
Chapter 7 powerpoint
Fraud,
Fraud triangle,
Opportunity
68  cards
Chapter 8 powerpoint
Accounts receivable,
Notes receivable,
Trade receivables
44  cards
IFRS - 2
Ifrs and gaap are very similar in...,
_________________,
Fraud triangle internationally
58  cards
Chapter 9
Plant assets,
Cost principle,
Example cost of factory machinery
74  cards
Chapter 10
Current liability,
Notes payable,
Why notes payable instead of acco...
111  cards
Chapter 10 powerpoint
Current liability,
Examples of current liabilities,
Notes payable current liability
132  cards
Chapter 9 Powerpoint
Purchase of long lived assets,
Recognize periodic deprectiation ...,
_______________ is used to measur...
48  cards
Chapter 11
A corporation has most of the ___...,
Corporation,
Two common classifications of cor...
80  cards
Appendix E
Three reasons why corporations in...,
Typical investment to house exces...,
Typical investment to generate ea...
49  cards
Chapter 12
Statement of cash flows,
Statement of cash flows helps assess,
Financing activities
61  cards
Chapter 13
Sustainable income,
Two types of irregular items,
Discontinued operations
97  cards
Chapter 11 Powerpoint
Classified by purpose,
Classified by ownership,
Advantages of a corporation
83  cards
Chapter 12 Powerpoint
Operating activities,
Investing activities,
Financing activities
21  cards
Chapter 13 Powerpoint
'',
'',
''
58  cards
Notes
'',
'',
''
53  cards

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accounting

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