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ACFI1002 (10)

Class Notes for ACFI1002 at University of Newcastle

Accounting Practice

ACFI1002 Lecture Notes - Lecture 6: Deferral, Enterprise Resource Planning, Subledger

AccountingInformationSystems Topic6 LO1: Four essential elements of an effective accounting information system. Control: methods and procedures used to authorise trans...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 8: Cash Flow Statement, Income Statement, Liquid Oxygen

TheCashFlowStatement:Topic11 LO1: Describe purpose of cash flow statement. Reports cash receipts and cash payments, showing where cash came from (receipts) and how it was spent (payments). It is dated the same as the inc...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 3: Capital Account, Income Statement, Accounts Receivable

Topic 3: Completing the Accounting Cycle. The accounting cycle is the process by which accountants prepare financial statements for an entity for a specific period of time. For new businesses, this begins by setting up led...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 1: The Item, Accounts Payable, Deferral

Week 1: Recording Business Transactions. Learning Objectives: LO1: Explain accounts as they relate to the accounting equations and describe common accounts. An account, grouped into assets, liabilities or OE, is t...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 5: Weighted Arithmetic Mean, Income Statement, Balance Sheet

Topic5:RetailInventory. LO1: Define accounting principles related to inventory. Relevance principle o Implies that firms financial statements should report sufficient information to ena...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 2: Book Value, Creative Accounting, Deferral

The Adjusting Process: Week 2. LO1: Differentiate between accrual and cash-basis accounting. Accrual Accounting: records effect of each transaction as it occurs. Most use this. Cash-basis Accounting: record...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 10: Income Statement, Financial Statement, Liquid Oxygen

Topic10:Non-CurrentAssets-Property, PlantandEquipmentandIntangibles. Non-current assets are those assets you do not plan to sell; they are generally expensive and last several years. The cost of the asset is written...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 4: Financial Statement, Capital Account, Accounts Receivable

RetailingOperations(Week4) LO1: Describe retailing operations and perpetual and periodic inventory systems and understand how to account for GST. Retailing operations ultimately include the operations surrounding th...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture 7: Topic 7 Internal control and cash

Topic7:InternalControlandCash LO1: Define Internal Control. Internal control is an organisational plan and the related measures designed to: o Safeguard assets o Encourage employees to follow organisational policy o Promot...

Accounting
ACFI1002
Christine Yap
ACFI1002 Lecture Notes - Lecture 9: Financial Statement, Limited Liability, Accounts Payable

Partnerships:Topic12 LO1: Describe characteristics and types of partnerships. A partnership is 2 or more persons carrying on a business in a view of making a profit. individual partners equity accounts must be maintained....

Accounting
ACFI1002
Christine Yap
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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