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Accounting introduction to financial accounting

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Accounting introduction to financial accounting

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... called stock 4 Introduction to Financial Accounting on that sells its shares publicly, typically on a stock exchange, is called a publicly accountable enterprise (PAE) Unlike the proprietorship... are used to prepare the Statement of Changes in Equity Column totals are used to prepare the Balance Sheet ASSETS = $18,600 LIABILITIES + EQUITY = $18,600 Introduction to Financial Accounting. .. annually to elect a Board of Directors The Board of Directors meets regularly to review the corpora on’s opera ons and to set policies for future opera ons Unlike shareholders, directors can

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Mục lục

  • 1 Introduction to Financial Accounting

    • Chapter ?? Learning Objectives

    • Concept Self-Check

    • 1.1 Accounting Defined

    • 1.2 Business Organizations

    • 1.3 Generally Accepted Accounting Principles (GAAP)

    • 1.4 Financial Statements

    • 1.5 Transaction Analysis and Double-entry Accounting

    • Summary of Chapter ?? Learning Objectives

    • 2 The Accounting Process

      • Chapter ?? Learning Objectives

      • Concept Self-Check

      • 2.1 Accounts

      • 2.2 Transaction Analysis Using Accounts

      • 2.3 The Trial Balance

      • 2.4 Using Formal Accounting Records

      • 2.5 The Accounting Cycle

      • Summary of Chapter ?? Learning Objectives

      • 3 Financial Accounting and Adjusting Entries

        • Chapter ?? Learning Objectives

        • Concept Self-Check

        • 3.1 The Operating Cycle

        • 3.2 Adjusting Entries

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