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BUSN1001 (10)

Study Guides for BUSN1001 at Australian National University

Business Reporting and Analysis

BUSN1001 Study Guide - Final Guide: Current Liability, Retained Earnings, Accounts Payable

Balance SheetStatement of Financial Position A statement which shows all the resources controlled, all the obligations due, and all the owners interest, at a point in time. Assets = liabilities + owners equity Net assets =...

Business
BUSN1001
Wei
BUSN1001 Study Guide - Final Guide: General Ledger, Trial Balance, Financial Statement

Recording Business Transactions Underlying the Reports Accounting Terms Journal - provides a complete record of all transactions in chronological order. Ledgers - books that have a separate page or account code ...

Business
BUSN1001
Wei
BUSN1001 Study Guide - Final Guide: Bank Reconciliation, Petty Cash, Bank Statement

Working Capital Management Cash Control Procedures Internal control - all the policies and procedures that are used by management to ensure the effectiveness and efficiency of operations as well as the reliabilit...

Business
BUSN1001
Wei
BUSN1001 Final: Income Statement

Statement of Financial Performance/Income Statement/Profit and Loss Statement Measures and reports how much profit the business has generated over a period. Profit = Income Expenses Income = Revenue + Gain...

Business
BUSN1001
Wei
BUSN1001 Study Guide - Final Guide: Cash Flow, Deferral, Accounts Payable

The Statement of Cash Flows The statement of cash flows provides some information that balance sheet and income statement do not provide. Cash and Cash Equivalents Cash - includes cash on hand; and deman...

Business
BUSN1001
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BUSN1001 Study Guide - Final Guide: Management Accounting, Contribution Margin, Operating Leverage

Introduction to Management Accounting Cost Behaviour Cost behaviour - how costs change with respect to changes in activity levels. Activity levels often refer to production volume. Classification by cost behav...

Business
BUSN1001
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BUSN1001 Final: Adjusting Entries

Adjusting Entries Deferrals postponement of the recognition of expense already paid or revenue already received. Prepaid Expenses paid in advance, eg: prepaid rental expenses. Expenses Prepaid expenses is an asset account....

Business
BUSN1001
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BUSN1001 Study Guide - Final Guide: Financial Statement Analysis, Financial Analysis, Financial Statement

Financial Analysis A process of selecting, evaluating, and interpreting financial data, along with other pertinent information, in order to formulate an assessment of a company's present and future financial...

Business
BUSN1001
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BUSN1001 Study Guide - Final Guide: Contribution Margin, Fixed Cost, Variable Cost

Cost Behaviour Cost behaviour - how costs change with respect to changes in activity levels. Activity levels often refer to production volume. Classification by cost behaviour: Fixed Costs o Co...

Business
BUSN1001
Wei
BUSN1001 Study Guide - Final Guide: Cash Flow, Net Present Value, Discounting

Capital Investment Decisions Capital investment decisions long-term decisions involving the purchase of new equipment and the acquisition or expansion of facilities used in a business. The Nature of Investment D...

Business
BUSN1001
Wei

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