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Financial Accounting

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

By: Valeria Chow
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Decks in this class (12)

1 Introduction
What are these acc depreciation a...,
Assets,
What are these ppe goodwill avail...
7  cards
2 Double Entry System
6 accounting assumptions,
T account what to dr cr,
What is accrual accounting
7  cards
3 Accounting Cycle & the Preparation of Financial Statements
What is non controlling interest,
Where does deferred tax go in bal...,
Adjust prepaid rent
7  cards
4 Revenue from Contract with Customer
Recording revenue for 1 sale of g...,
Formula for 1 net income2 gross i...,
Sales on credit on account sales ...
6  cards
5 Valuation of Accounts Receivable
What are these accounts receivabl...,
What is the cost of selling on cr...,
How to calculate net realisable v...
9  cards
6 Inventories & Cost of Goods Sold
What are inventories,
2 inventory recording methods,
Formula for cogs
11  cards
7 PPE & Intangible Assets
What is ppe,
Initial measurement formula for p...,
Subsequent measurement of purchas...
21  cards
8 Investment in Financial Assets & in Equity
Financial assets classification f...,
Fvpl journal entries,
Fvoci
9  cards
9 Capital Structure
2 main sources of financing,
Debt to equity ratio formula,
Times interest earned ratio formula
11  cards
10 Equity Financing
Classes of shares ordinary shares...,
Issue of shares to raise capital ...,
Issue of shares rights issue
11  cards
11 Statement of Cash Flows
What is bank overdraft,
3 major categories in cash flow s...,
Operating cash flow ocf formula i...
11  cards
12 Financial Statement Analysis
Horizontal analysis,
Vertical analysis,
Receivable turnover ratioinventor...
4  cards

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Financial Accounting

  • Class purpose General learning

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