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Class Notes for ACC10007 at Swinburne University of Technology

Financial Information for Decision Making

ACC10007 Lecture Notes - Lecture 5: Trend Analysis, Financial Statement, Income Statement
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Lecture 5 Analysis and interpretation of financial statements Nature and purpose of financial analysis Common size analysis is the restatement of financial statement information in a standardized form. Horizontal analysis ...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 6: Cost Driver, Price Skimming, Indirect Costs
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Lecture 6 Costing Deriving Full Costs in a Single-product Single-service Operation Assume a business has only one product line or service, and each unit is identical. Product cost per unit could be calculated as The total ...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 4: Cash Flow Statement, Cash Flow, Financial Statement
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Lecture 4 Cash flow statement: The Cash Flow Statement summarises cash inflows and cash outflows for a particular period of time. It is prepared on a cash basis. What is the purpose of a cash flow statement: The purpose of...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 9: Financial Statement, Current Asset, Book Value
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Lecture 9 Purpose and importance of measuring financial performance Profit or loss is the difference between the income and expenses for a reporting period. It includes profit from the regular activities of the business an...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 5: Financial Analysis, Financial Statement, Market Sentiment
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Lecture 5 continuation Users of financial information can be categorised as resource providers (for example. Creditors, lenders, shareholders and employees); receipts of goods and services (e.g customers and debtors); and ...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 1: Financial Accounting, Management Accounting, Event Management
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Lecture 1 Accounting: Can be defined as the process of identifying, measuring and communicating economic information about an entity to a variety of users for decision-making purposes Accounting Process Source Records Repo...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 7: Fixed Cost, Variable Cost, Financial Statement
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Lecture 7 What is a cost object? Give three examples. A cost object is anything for which a separate measurement of cost is desired. Examples included products, services, geographic regions, departments, segments and custo...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 3: Sole Proprietorship, Financial Statement, Accounts Payable
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Lecture 3 Business Structures Individuals are regarded as separate from the business entities from which they invest in, trade with and are employed by. This means that, in establishing a business entity, business transact...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 8: Opportunity Cost, Sunk Costs
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Lecture 8 Tactical Decision Making Relevant costing for decision making We use our knowledge of cost behaviour to help us in a wide range of tactical or short term decision making. For decision making purposes, it makes se...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 2: A Question Of Balance, List Of The Shield Episodes, Cash Flow Statement
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Lecture 2 Assets Assets are resources controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity. Note that although a business will own many of its asset...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 3: None Of The Above, Ston, Retained Earnings

7/9/2018 OneNote Online BalanceSheet Saturday,24March2018 5:30PM Thebalancesheetisafinancialstatementthatdetails...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 6: Microsoft Onenote

792018 OneNote Online Analysis and Interpretation of Financial Statements Saturday, 24 March 2018 5:30 PM Internal Stakeholders: Employees, Owners and Managers External Stakeholders: Suppliers, Society, Government, Credito...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 5: Microsoft Onenote

792018 OneNote Online Cash Flow Management Sunday, 20 May 2018 10:57 PM Cash Flow Statement is similar to Profit and Loss statement where it is for a period of time. Cash Flow Statement for the year ended 30 June 2017 and ...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 8: Microsoft Onenote

792018 OneNote Online Costs Saturday, 24 March 2018 5:31 PM What is a Cost? Outlay or expenditure, its measured in monetary terms and made to meet an objective Cost must be assigned to the cost object so that a cost can be...

ACC
ACC10007
Mary Corrigan
ACC10007 Lecture Notes - Lecture 4: Microsoft Onenote

792018 OneNote Online Profit and Loss Statement Saturday, 24 March 2018 5:30 PM Profit and Loss is the DIFFERENCE between INCOME and EXPENSES PROFIT = REVENUE EXPENSES Revenue: arising in the ordinary course of the busines...

ACC
ACC10007
Mary Corrigan
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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