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ACCT10001 (48)

Class Notes for ACCT10001 at University of Melbourne

Accounting Reports and Analysis

ACCT10001 Lecture Notes - Lecture 8: Income Statement, Cash Flow, Unintended Consequences

Week 9Lecture9 Strategic Planning and Budgeting Financial statements provide a summer of historical performance and the recent financial position but entities must also focus on planning for the future ...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 9: Opportunity Cost, Weighted Arithmetic Mean, Gross Profit

Week 10Lecture10 Sales and Marketing Decisions An important part of operating strategy as the entity strives to generate revenue, maximise profit and sustain operations Issues to consider o ...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture 10: ACCT10001J

Week 11lecture11 Objectives Develop an understanding of the conventional incentives facing organisations and the typical means by which performance and accountability are understood; Enhance your gene...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 12: Cash Flow, Operating Cash Flow, Cash Flow Statement

Week 12Lecture12(Review) The Nature & Purpose of Accounting Regulatory and Conceptual Frameworks Explain the nature and purpose of accounting Compare and contrast the different types of business / corporate...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 11: Investor Relations, Reputation Management, Isomorphism

Stakeholder Theory o Organisations conduct and stakeholder groups Overlaps with legitimacy theory Relative power / position of stakeholders important ...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 7: Asset, Investment, Gross Margin

Week 7Lecture7 Analysing Financial Statements The objective of GPFR o To provide financial information about the reporting entity useful to existing and potential investors, lenders and o...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 4: Net Present Value, Authorised Capital, Capital Budgeting

Week 4Lecture4 Liability Classification The balance sheet disaggregates liabilities into current and non-current o Current: liabilities due (or expected) to be settled within next period o ...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 5: Cookie Jar, Write-Off, Book Value

Week 5Lecture5 Income Statement A measure of performance combining two elements o The sources of revenue and other gains earned by the entity o The consumption of benefits (depletion of ass...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 6: Accrual, Income Tax, Earnings Management

Week 6Lecture6 The Statement of Cash Flows Analyses change in cash and cash equivalents over the period o Cash on hand and short-term, highly liquid investments Classifies cash flow activities ac...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 3: Impaired Asset, Overdraft, Competitive Advantage

Week 3Lecture3 Recognition, Measurement and Disclosure Recognition - The process of incorporating the monetary amount of an item in the balance sheet or income statement totals Measurement assigning ...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 2: Current Liability, Gross Profit, Financial Statement

Week 2Lecture2 Business activities Reported in balance sheet o Assets (reported in cash flow) Cash Other assets o Liabilities o Equity ...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 1: Faithful Representation, Cash Flow Statement, International Financial Reporting Standards

Accounting What is accounting? NOT just numbers and bookkeeping NOT black and white, lots of grey area and ambiguity NOT boring can be defined as the process of identifying measuring and communicating the economic informat...

Accounting
ACCT10001
All Professors
ACCT10001 Lecture Notes - Lecture 4: Management Accounting, Net Present Value, Interest Expense

Item Line item Notes Agency issues Payables Trade and other payables Disaggregation bw trade Been invoiced Must be separately disclosed payables and other payables Short term 3060 days non interest Any relevant info regard...

Accounting
ACCT10001
Noel Boys
ACCT10001 Lecture 3: Lec03Balance sheet- Assets

Item Line In the Notes Agency Issues item 1. Cash and cash equivalents Yes Policy for determining a cash equivalent, cash is Few if any straight forward 2. Receivables Yes disaggregation between Trade receivables and Estim...

Accounting
ACCT10001
Noel Boys
ACCT10001 Lecture Notes - Lecture 11: Relate, Performance Measurement, Price Skimming

XI. Sustainability and accounting 2. Accounting in society 2.1 Business sustainability, drivers, principles and theories Describe business sustainability, outline its key drivers and principles and compare key theories in ...

Accounting
ACCT10001
Noel Boys
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

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