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accounting units 3 & 4

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

By: Michael Conti
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Decks in this class (25)

SAC 1 - BOOKLET 1
Documents and reliability,
Documents to journals to ledgers,
Statement of account
33  cards
CHAPTER 1
Accounting,
Financial data and information,
Accounting process
32  cards
CHAPTER 2
Equities,
The accounting equation,
Balance sheet
9  cards
CHAPTER 4
Gst,
Recording gst,
Gst liability
15  cards
CHAPTER 5
Special journal,
Purpose of general ledgers,
Purchases journal
15  cards
CHAPTER 3
Why are ledger accounts needed,
Ledger accounts,
Double entry accounting in ledger...
4  cards
CHAPTER 6
Cash payments journal,
Cash receipts journal,
Gst settlement and gst refund
10  cards
General Journal
General journal,
Narrations,
Commencing entry
7  cards
CHAPTER 7
General journal and why it exists,
Narrations and why they exist,
Commencing entries and purpose
7  cards
Stock
Trading firm,
Stock,
Stock card
15  cards
CHAPTER 8
Trading firm,
Stock,
The importance of stock
26  cards
SAC 1 - BOOKLET 2
The general ledger,
Why is the general ledger needed,
Summary of double entry rules 5 a...
3  cards
AOS 1 PRACTICE QUESTIONS
Discuss how the recognition of cr...,
Explain the function of special j...,
Referring to a qualitative charac...
11  cards
CHAPTER 10
Balance day adjustment,
Purpose of bdas,
Bdas and relevance
17  cards
Depreciation
Depreciation,
Useful life,
Residual value
17  cards
CHAPTER 11
Depreciable asset,
Finite life,
Depreciation
16  cards
CHAPTER 9
Calculating profit going concern ...,
Calculating profit reporting peri...,
Closing the ledger
25  cards
CHAPTER 12
Why is the cash flow statement ne...,
Statement of receipts and payments,
Cash surplus
32  cards
CHAPTER 13
Purchase return,
Sales return,
Reasons for returns of stock
18  cards
CHAPTER 14
Why can t we use the selling pric...,
Is gst included as the cost of stock,
Cost of stock
28  cards
CHAPTER 15
Why businesss purchase non curren...,
What ledger account is used for p...,
How are payments of sundry credit...
43  cards
CHAPTER 16
3 revenue balance day adjustments,
Prepaid revenue,
When would prepaid revenues occur
12  cards
LEDGER TEMPLATES
Disposal of nca,
Gst clearing debit entries,
Gst clearing number of credit ent...
28  cards
CHAPTERS 18-19
Profitability,
Liquidity,
Efficiency
105  cards
Budgets
Budgeting,
Budget,
3 budgeted reports
30  cards

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accounting units 3 & 4

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