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Basics of Accounting & Information Processing

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Basics of Accounting & Information Processing

Welcome to the World of Accounting Accounting Information Accounting Defined Financial Accounting Managerial Accounting A Quality Information System Inherent Limitations The Accounting Profession and Careers Accounting and Professional Ethics The Fundamental Accounting Equation Assets Liabilities Owners' Equity Balance Sheet How Transactions Impact the Accounting Equation Edelweiss Collects an Account Receivable Edelweiss Buys Equipment With Loan Proceeds Edelweiss Provides Services to a Costumer on Account Edelweiss Pays Expenses With Cash Generalizing About the Impact of Transactions Distinguishing Between Revenue and Income The Core Financial Statements Financial Statements Income Statement The Statement of Retained Earnings Balance Sheet Statement of Cash Flows Articulation Unlocking the Mystery of Articulation Information Processing Accounts, Debits, and Credits Accounts Debits and Credits The Fallacy of "+/-" Nomenclature The Debit/Credit Rules Assets/Expanses Dividends Liabilities/Revenues/Equity Analysis of Transactions and Events Determining an Account's Balance A Common Misunderstanding About Credits The Journal Illustrating the Accounting Journal Special Journals Page Numbering But, What are the Account Balances?The General Ledger Posting To Review The Trial Balance Debits Equal Credits Financial Statements From the Trial Balance Computerized Processing Systems What do they Look Like T-accounts Comprehensive T-Accounting Illustration Chart of Account Control and Subsidiary Accounts

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