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Class Notes for ACCT1046 at Royal Melbourne Institute of Technology (RMIT) University

Accounting In Orgs and Society

ACCT1046 Lecture Notes - Lecture 11: Book Value, Impaired Asset, Financial Statement
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Module 4 Topic 2 Current assets For balance sheet purposes, assets are generally subdivided into current and non current assets. An organisation does not have to classify its assets into current and non current, but this i...

ACCT1046 Lecture Notes - Lecture 1: Intellectual Capital, Sole Proprietorship, Legal Personality
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Module 1 topic 2 What is an organisation? In topic 1, we considered organisational responsibilities, accountability, and accounting. But what is an accounting entity (with focus on the accounting) for the purposes of such ...

ACCT1046 Lecture Notes - Lecture 11: Faithful Representation, Accounting Equation, Going Concern
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Module 4 topic 1 What is financial accounting? The practice of financial accounting relates to the preparation and presentation of financial information for a variety of users so as to enable them to make decisions about w...

ACCT1046 Lecture Notes - Lecture 2: Business Live, Global Reporting Initiative
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Topic 2 Module 3 The whywhowhathow? 1. Why report social and environmental information? As we have emphasised, there are various aspects of organisational performance which might broadly be considered to be financial (or e...

ACCT1046 Lecture Notes - Lecture 1: Financial Statement, Finance, Environmental Journalism
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Module 1 Topic 3 Which organisations should produce an account? As already indicated in the previous weeks, there are many different forms of organisations (for example, sole traders, partnerships, trusts, government depar...

ACCT1046 Lecture Notes - Lecture 2: Customer Retention, Whole-Life Cost, Life-Cycle Assessment
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Module 2 Topic 2 Different approaches to performance measurement How an organisation elects to measure performance will be influenced by numerous factors, including: The products or services the organisation produces The ...

ACCT1046 Lecture Notes - Lecture 3: Global Reporting Initiative, Corporate Social Responsibility, Sustainability Reporting
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Module 3 Corporate social responsibility reporting We often hear the terms corporate social responsibility and corporate social responsibility reporting. What we have been discussing so far in this lecture could also be re...

ACCT1046 Lecture Notes - Lecture 5: Inventory Turnover, Profit Margin, Historical Cost
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Module 5 Financial statement analysis some initial scene setting issues Who would (or should) perform financial statement analysis? Requires some reasonable knowledge of financial accounting in terms of the current rules ...

ACCT1046 Lecture Notes - Lecture 4: Comprehensive Income, Retained Earnings, Share Capital
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Module 4 topic 3 The income statement The income statement provides details of the income and expenses of an organisation. As we learned elsewhere: Income is defined as: Increases in economic benefits during the accounting...

ACCT1046 Lecture 1: week 1 accounting1046
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Module 1 topic 1 Accounting What is accounting? Simply stated, accounting can be defined as the provision of information about aspects of the performance of, and resources held or controlled by an entity to a particular gr...

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