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Lesson No. : 1. FINANCIAL ACCOUNTING : MEANING, NATURE AND ROLE. OF ACCOUNTING. STRUCTURE. 1.0. Objective. 1.1. Introduction. 1.2. Origin and Growth of Accounting. 1.3. Meaning of Accounting. 1.4. Distinction between Book-Keeping and Accounting. 1.5. Distinction between Accounting and Accountancy.
GENERALLY ACCEPTED. ACCOUNTING PRINCIPLES. ? Uniform set of principles, rules, procedures, standards and guidelines of financial accounting and reporting. ? GAAP is subject to change as economic circumstances change
Financial Accounting i. About the Tutorial. This tutorial will help you understand the basics of financial accounting and its associated terminologies. Audience. This tutorial has been designed to help beginners pursuing education in financial accounting or business management. Any enthusiastic . Definition of Accounting .
Chapter 1. Why Is Financial Accounting Important? 1.1 Making Good Financial Decisions about an. Organization. LEARNING OBJECTIVES. At the end of this section, students should be able to meet the following objectives: 1. Define “financial accounting." 2. Understand the connection between financial accounting and the
Define accounting and identify its objectives. 2. Distinguish among the three major types of accounting. 3. List the three primary financial statements and briefly summarize the information contained in each. 4. Identify financial statement users and the decisions they make. 5. Define generally accepted accounting principles
In order to understand the subject matter with clarity, let us study some of the definitions which depict the scope, content and purpose of Accounting. The field of accounting is generally sub-divided into: (a) Book-keeping. (b) Financial Accounting. (c) Cost Accounting and. (d) Management Accounting. Let us understand each
25 Nov 2011 School of Distance Education. Financial Accounting. 5. Module 1. INTRODUCTION TO ACCOUNTING. Meaning and Definition of Accounting. Accounting has rightly been termed as the language of the business. It records, classifies, analyses and communicates all the business transactions that have taken
The meaning of ethical behaviour. 156. 7.3. Financial reports – what is the link between law, corporate governance, corporate social responsibility and ethics? 158. 7.4. What does the accounting profession mean by ethical behaviour? 159. 7.5. Implications of ethical values for the principles versus rules based approaches
Financial Accounting. How to harmonize the Intercompany Matching process in UPM? Bachelor's thesis. International Business. HAMK Valkeakoski 12.11.2012. Katja Haase. Katja Haase . 3.2.1 Definition of Accounts Receivable . university.akelius.de/library/pdf/consolidat_sabel_nata1010.pdf. The Committee of
8 Dec 2014 Introduction to. Financial Accounting. Chapter 1 Learning Objectives. LO1 – Define accounting. LO2 – Identify and describe the forms of business organizations. LO3 – Identify and explain generally accepted accounting principles. (GAAP). LO4 – Identify and explain the uses of the four financial statements.
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