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Introduction to Financial Accounting

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

By: Ranya Younis
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Decks in this class (13)

Accounting Definitions
Define accounting,
Users of financial accounting and...,
Main branches of accounting
47  cards
Accounting Equations
Profit in income statement,
Capital,
Current ratio
9  cards
Financial Position + Performance of a Business
Types of asset,
Types of liability,
Capital
31  cards
Accounting Systems
Accounting system,
Nominal ledger,
Asset accounts
13  cards
Accruals & Prepayments & Depreciation
Accruals,
Prepayments,
Adjustments to trial balance
20  cards
Receivables and Periodic Measurement
What are receivables,
What is asset derecognition,
What are irrecoverable bad debts
7  cards
Inventory Valuation
Categories of inventory,
Valuation rule,
Net realisable value
13  cards
Limited Companies
What are the types of business en...,
Sole trader vs limited company,
Sole trader vs limited company ow...
30  cards
Main Financial Statements
The main financial statements,
Principles of the financial state...,
Define total comprehensive income
29  cards
Regulation of financial reporting
What is agency theory,
What is the principal and agent r...,
What is the model hazard of inves...
19  cards
Cash Flow Statements
Define cash flow statements,
Define cash,
Define cash equivalents
18  cards
analysing and interpreting financial statements
External users of financial infor...,
Needs of users,
Define trend analysis
26  cards
Creative accounting
What is creative accounting,
Why does creative accounting occur,
Consequences in creative accounting
10  cards

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Introduction to Financial Accounting

  • Class purpose General learning

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