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2021 - GAA I

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

By: Ethan Adams
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Decks in this class (12)

Week 1
What are the six capitals 1,
What do the six capitals do 2,
What is financial capital 3
29  cards
2 - King IV Principles 4 - 16
Principle for strategy and perfor...,
Principle for reporting 2,
Principle for primary role resp o...
40  cards
3 - King IV, Ethics: P1-3
Principle 1 1,
Icraft 2,
Integrity 3
15  cards
3 - CPC for Professional Accountants
If you become aware of a cpc brea...,
Fundamental principles of cpc 2,
Integrity 3
14  cards
4 - Companies Act
Five types of companies 1,
Board of directors composition fo...,
Nomination in comps act 3
17  cards
5 - Objectives and Internal Controls
Two types of mgmt objectives 1,
What do we look at for integrity ...,
When is info valid 3
16  cards
6 - Application Controls, Masterfiles & ITGC
Input controls examples 1,
Types of processing 2,
Processing controls examples 3
13  cards
8 - Sales Cycle
General controls that apply to al...,
Examples in sales cycle 2,
Risks negative obj for customer o...
20  cards
11 - Purchases Cycle
Two major activities in the purch...,
What is fraud 2,
Risks negative objectives for ord...
16  cards
11 - Production Cycle
What is a manufacturer concerned ...,
If the entity fails to control th...,
What are the five types of inv an...
19  cards
12 - Payroll Cycle
How are transactions triggered in...,
How do salaries work 2,
How do wages work 3
31  cards
Important Concepts
Validity of information 1,
Accuracy of information 2,
Completeness of information 3
18  cards

More about
2021 - GAA I

  • Class purpose General learning

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