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Introduction to Financial Accounting

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

By: Dillan Robertson
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Decks in this class (11)

Topic 1: Accounting Basics
What is the basic accounting equa...,
Owners equity capital account clo...,
What is the expanded accounting e...
21  cards
Topic 2: Recording Transactions
What is the basic accounting cycle,
What are the key elements of a jo...,
What is a journal
5  cards
Topic 3: Accounting Information Systems
What is a subsidiary ledger,
What is a control account,
How much is gst in australia
10  cards
Topic 4: Adjusting the Accounts & Preparing the Financial Statements
What is accrual accounting,
What is accrued revenue,
What are accrued expenses
9  cards
Topic 5: Preparing Accounting Reports & Completing the Accounting Cycle
What are the columns in the works...,
When can adjusting entries be done,
When can closing entries be done
9  cards
Topic 6: Accounting for Merchandising
What is gross profit margin,
What is gross profit percentage,
What is cogs
9  cards
Topic 7 - Accounting for Inventories
What are the 4 costing methods,
What is the specific identificati...,
What is fifo
5  cards
Topic 8: Internal Control & Accounting for Cash
What are the 2 types of internal ...,
What is administrative control,
What are accounting controls
4  cards
Topic 9: Accounting for Receivables and Payables
What are the 3 main types of rece...,
Is bad debt expense debited or cr...,
What is the contra asset account ...
14  cards
Topic 10: Accounting for Non-Current Assets & Liabilities
What is depreciation,
What is the journal entry for a d...,
What is the cost of an asset
9  cards
Topic 12 - Financial Statement Analysis & Interpretation
What is horizontal analysis,
What is vertical analysis,
What is common sized financial st...
3  cards

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Introduction to Financial Accounting

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