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CPA flashcards

accounting

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

By: Sam Chamberlain
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Decks in this class (14)

P&L/Income statement
What is the formula for gross profit,
What does it show,
What is revenue
13  cards
Balance Sheet/SFP
What does it show,
When is the balance sheet shown,
How are assets plit
14  cards
Users/Accounting standards
Who uses financial statements,
What do accounting standards ensure,
What reporting standards do plc s...
4  cards
Double entry bookkeeping
What are the 5 categories used,
How is an income treated,
How is an expense treated
22  cards
COS Inventory
What are cost of sales,
How is cost of sales calculated,
What is the double entry for purc...
19  cards
Assets
What is the double entry for plan...,
What is the double entry for expe...,
What additional expenses are incl...
21  cards
Bad debts
What is the double entry for a ba...,
What is the double entry for a wr...,
What is the double entry for a ba...
7  cards
Tax
What is the double entry for payi...,
What is the double entry for tax ...,
What is tax liability
5  cards
Equity and loans
What are the 2 ways a company can...,
Wwhat is,
What rights do shareholders have
23  cards
Preparing P&L and SFP
What is the exam technique process,
What are the headings of the cost...,
What is the assumption made about...
17  cards
Cash flow statements
What is the cash flow from operat...,
What is the cash flow from invest...,
What is the cash flow from financ...
21  cards
Other
How is the balance calculated on ...,
How can the expense account be re...,
When does the current balance nee...
7  cards
UK GAAP
Waht will issb focus on,
What is an aspect of relevance ac...,
According to the conceptual frame...
11  cards
General
What is the accounting equation
1  cards

More about
accounting

  • Class purpose General learning

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