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Class Notes (1,044,190)
AUS (35,215)
Deakin (946)
MAA261 (11)

Class Notes for MAA261 at Deakin University

Financial Accounting

MAA261 Lecture Notes - Lecture 9: Income Statement, Operating Expense, Financial Statement

Week 9: Statement of Cash Flows Explain the reasons for preparing a statement of cash flows Purpose of the statement of cash flows: - Evaluate entitys financial structure - Asses ability to generate cash ...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 2: General Journal, General Ledger, Computer File

Week 2: Record transactions in the general journal and ledgers General journal: Once analyzed a transaction is first recorded in the general journal. A journal has the following advantages: - Complete record of a...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 3: Capital Account, Accounting Information System, Time Deposit

Week 3: Explain the accounting cycle and the need for end-of-accounting-period adjusting entries Measurement of Profit: Cash Basis o Income is recorded when cash I received ...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 6: Efficient-Market Hypothesis, Book Value

Week 6: Accounting for property, plant and equipment Explain the nature of property, plant and equipment Property, plant and equipment = any asset with physical substance that is expected to be used over more than one...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 4: Cash Register, Accounts Payable, Cheque

Week 4; Receivables and Cash Management Define accounts receivable and discuss how accounting recognizes and values them Accounts Receivable: Also known as Trade Debtors. They are recognized usually at the time of sale ...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 8: Pro Rata, Issued Shares, Capital Market

Week 8: Companies Formation and Operations Describe the different types of companies permitted to exist by law in the Australian business environment Types of companies: 1. Limited companies a. Propri...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 7: Contingent Liability, Current Liability, Australian Taxation Office

Week 7: Accounting for Current Liabilities Define liabilities Liabilities = a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resour...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 5: Financial Statement Analysis, Antivirus Software, Larceny

Week 5: Fraud, Financial Statement Analysis and Internal Controls Define fraud and identify the types of fraud Fraud = any intentional act committed to secure an unfair or unlawful gain. Errors are caused unintentionally, ...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 1: International Financial Reporting Standards, Financial Statement, Conceptual Framework

Week 1: Conceptual Framework and Accounting Standards Identify the bodies involved in the development of accounting regulation in Australia resulting in the issue of accounting standards Financial Reporting Council (FRC) ...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 10: Corporate Social Responsibility, Financial Statement, Revenue Recognition

Week 10: Financial Reporting for Notforprofit entities Define the term notforprofit (NFP) NFP = organisations that are prohibited from distributing profits to owners, members of other groups of individuals. An entity whose...

Business and Law
MAA261
any
MAA261 Lecture Notes - Lecture 1: Sustainability Reporting, Internal Control, List Of The Shield Episodes

MAA261 Summary Notes Topic 1 Revision Notes What is Accounting? Defined as: Identifying, recording and communicating economic information to permit informed decisions by users. Why is Accounting Important? Accounti...

Business and Law
MAA261
any
Permachart - Marketing Reference Guide: Security Interest, Consequential Damages, Parol Evidence Rule

TM permacharts S a le s&L e a s e so fG o o d s General Considerations Un...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: Secured Transaction, Chattel Mortgage, Security Interest

permacharts TM S e c u r e dT r a n s a c t io n s Scope ...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: Statement Of Changes In Equity, Retained Earnings, Cash Cash

permacharts MT FINANCIAL STATEMENTS • Financial statements are documents that are BALANCE SHEET (B/S) STATEMENT OF RETAINED EARNINGS (SRE) ...

Accounting
ACTG 2010
All Professors
Accounting II - Reference Guides

Advance your knowledge with our advanced Accounting II! This companion Guide to Accounting I develops the reader’s understanding of balance sheets before moving into an effective summary of how assets are treated for accou...

Accounting
ACTG 2010
All Professors
Cost Accounting - Reference Guides

Specialized Accounting quick reference information in one handy place! This Guide provides specialized reference material that flows naturally from the contents of its companion Guides Accounting I and Accounting II. The t...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: New York Stock Exchange, Nyse American, Market Trend

l e a r n • r e f e r e n c e • r e v i e w permacharts TM Stocks & Bonds WHAT IS A STOCK? WHAT IS A BOND? ...

Biology
BIOL2761
All Professors
Permachart - Marketing Reference Guide: Net Asset Value, Mutual Fund, U.S. Securities And Exchange Commission

l e a r n • r e f e r e n c e • r e v i e w permacharts TM Mutual Funds WHAT IS A MUTUAL FUND? PURCHASING & REDEE...

Biology
BIOL2721
All Professors
Business Administration
BUS 343
All Professors
Permachart - Marketing Reference Guide: Business Communication, Human Communication, Jargon

Communication Success 2 Communication Success 3 permacharts TM ...

Business Administration
BUS 343
All Professors
Permachart - Marketing Reference Guide: Predatory Pricing, Sales Promotion, Marketing Mix

Introductory Marketing 2 Introductory Marketing 3 permacharts TM ...

Business Administration
BUS 343
All Professors
Administrative Law - Reference Guides

Administrative law directly influences the life of every American citizen. All local, state and federal agencies operate pursuant to general Administrative law principles. An understanding of all administrative law functio...

Business Admin - Mgt
MGMT 10
All Professors
Organizational Behavior - Reference Guides

The systematic study of individual and group behavior within organizational structures is outlined in this coordinated Guide. Theories of leadership and individual behavior are related to the foundations of group behavior ...

Psychology
PSYC 302
All Professors
Introduction to Business Law - Reference Guides

Business law, sometimes referred to as corporate-commercial law, is a system of governance and regulations in connection with the creation, existence and dissolution of businesses. Today, Canadian businesses are governed b...

BLAW - Business Law
BLAW 464
All Professors
Management - Reference Guides

The complex aspects of Management are made clearer in this Guide. This powerful Guide provides comprehensive assistance to anyone who desires a deeper appreciation of basic Management principles. The fundamentals of organi...

BA - Business Administration
BA 2283
All Professors
Corporations - Reference Guides

Corporations are explained with clarity and precision in this informative Guide! This guide helps to remove some of the confusion that popularly exists concerning the purpose, the extent, and the legal effect of different ...

BA - Business Administration
BA 2283
All Professors
Marketing - Reference Guides

An easy to follow summary of every key marketing principle. The ability to effectively match a product or service to a need requires a well rounded understanding of the selling, public relations, and advertising that makes...

MBA - Master's in Business Admin
MBA 643
All Professors
Permachart - Marketing Reference Guide: Multilateral Treaty, European Economic Community, Statute Of The International Court Of Justice

l e a r n • r e f e r e n c e • r e v i e w permacharts TM International Law APPLICATIONS TREATIES ...

Commerce
COMM 404
All Professors
Permachart - Marketing Reference Guide: National Environmental Policy Act, Municipal Solid Waste, Criteria Air Contaminants

l e a r n • r e f e r e n c e • r e v i e w permacharts TM EEnvironmental Law ENVIRONMENTAL REGULATION NATIONAL ENVIRONMENTAL POL...

LAW
LAW 356
All Professors
Permachart - Marketing Reference Guide: Defeasible Estate, Leasehold Estate, Future Interest

l e a r n • r e f e r e n c e • r e v i e w permacharts TM PProperty Law ESTATES DESTRUCTIBILITY ...

LAW
LAW 253
All Professors
Permachart - Marketing Reference Guide: Meeting Of The Minds, Executory Contract, Uniform Commercial Code

l e a r n • r e f e r e n c e • r e v i e w permacharts TM CContracts WHAT IS A CONTRACT? STATUTE OF FRAUDS ...

Law and Business
LAW 603
All Professors

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