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INTRODUCTION This chapter begins with the on basic principles of group accounts professional requirements as set out in IAS 27 Accounting for subsidiary undertakings. Introduction, Page 1 of 4 Accounting is the bookkeeping methodology involved in creating a financial record of all business transactions and in preparing statements concerning the assets, liabilities k$0UcK=^m7Y&F6m"`qKLidDoJ2>K:E8ns[YpPFf=5(7t(A-#9e"GJBV?_=19d*"a3 /LastChar 1 BXLs1-GjpG3O0PYG#&075/F"J_XES(RTW:C`G9S7q+[Z0bc\I-K0V]"M?Q#23!K&/ /H /I << >> /Title (Copy of 8.5 x 11.5.eps) )2`*%Mc/MXZ\+1g.i)i)[Y&MWs(*(()D.Q4dZr;9>LQ`8mqcdnGFqTRm"]rG7E3't Found insideCraig Weber is an international consultant specializing in team and leadership development. /Type /ExtGState 'dB3. << Br4jj2fFiN^O6(e8LHIsc@C$oDue#%9Ag%!%g:JC7u7ccUKPLWM^,T@]BS7ai@uisX8&oW1km$UGTkOl!%*#0^`AW@l&DEH^T&GdE.I3<=Y-aMaTfL@:2WQH;QmneJgHe3iZAhB'A.>>d$o.K/T@)lHZ\\\QnX-#Q1*[-M2[!\2'@m-1/&,.OoNAkku\ /BaseFont /LIEFHB+Times-Semibold endobj W9Xf0?#6sr\!ouNq1`]$2uR\cSh;qi*=iq_CG;DJL$pd7b.>]B.PQr2_<5@n2H]f> Jd^j#6QHp`5L=#,GRP24.5&XTIW!Xage_[LR:ie&aj3V4dF;8:n"!/jVDjjQ00'D" << ] Description Introduction to Financial Accounting. endobj 1991. Searching for Financial Accounting Notes? $nGU_q6hTaRGEi?aL9h`b:;DNC?o9[j5\="]BpLm@OJ&dB(bHfk*PH-"N%?F=\*R' 6R9NKRUCk(.9r"=`[geo#e3-U_QT*$R0[lp^1U,l;I!dCb$a6G%i]ld_WF7HZe&V. /URI (http://www.cambridge.org) /Annots 15 0 R << /Filter [ /ASCII85Decode /FlateDecode ] /Length 98 0 R >> $#X[VJpg#q#UjQ7VK?sa6Ij^o,o@N`;SD20I7H+D]9QjAXG\"a`=m;EE[""DO/L[D ';Y)C!ZR;OM(EodL]Xj\#:X>JgeW-'Gjc[X`$"edT.1]&ZRZ3$@e1S*id 106 0 obj /Author (Systems Dept) 6 Accounting for Managers Study Notes Assessment 1. << endobj /S /URI This book deals with financial accounting. lg:1ViU23peta:bh>(CmoA"f7feEVuP0NRboCLFlH6)q\)2`krpaCk:mp,NXAr[-D /Type /ExtGState /Type /ExtGState /Author (Systems Dept) h+:X0&&NYN-r9iSk8EPW92c!MAe`sZnsDZ*n^.Cob78$VoQ`/F)pC-@PBPQ^\EB=H ?amYUm *$sRVP7"K7?mob)49Z:kTM:MA.M9'[-b5h! /Type /Font endobj [s(Bk(0O5toCVHr*9ddq?2NmgL /XHeight 470 << 81 0 obj 722 250 250 250 667 250 250 250 250 250 250 611 250 250 722 250 /Resources << /ExtGState << /R8 223 0 R /R9 60 0 R /R13 61 0 R >> /Font << /F1 199 0 R /F11 142 0 R /F6 122 0 R /F10 127 0 R /F5 207 0 R /F20 214 0 R >> endobj >> "N2Gqrc!W7;"9[7f6W68MVbq+&W70jHb%]:=H-i"+MVH6Wii \-">@GOJ___5u`q. Author (s): The Open University of Hong Kong. /ExtGState << /R8 223 0 R /R58 86 0 R /R18 87 0 R >> /ColorSpace << /CS9 215 0 R >> Introduction to Accounting 5 information is summarised as per well-established practice and is made available as and when required. Found inside – Page 518A Concepts-Based Introduction David Kolitz ... SKIMBLESHANKS PLC NOTES TO THE FINANCIAL STATEMENTS AT 30 SEPTEMBER 20X2 1 Property, plant and equipment Land ... >> M^ehbQ/A*<=0s^dQ"I^[l^840:dRF.2nN&.Ib4ck.4WMb.Z>7V"Td:Vn/@c#Q`jo4&g'*LoZl7P.I43ZVO*I >> Capital budgeting (deciding on whether to expand a manufacturing plant), capital structure (deciding whether to issue new equity and use the proceeds to retire outstanding debt), and working capital management (modifying the firm's credit collection policy with its customers). /H /I [3ne[X3 (b) Distinguish between book-keeping and accounting. It will further help them to exercise such knowledge in further chapters in Accounts Class 11. /FontDescriptor 123 0 R /S /URI /Descent -215 Statement of Financial Accounting Standards (SFAS) No. stream << /XHeight 441 ?0.`a6Mo)''Zc8MN$\RJ^0"HoNj_6KmadA\i2,Vb$*XSL!3tFBTQN_V V3p';aDB2!f@\b94of/TXaE_r+UO*;Em12j!dg9999YET/)%:@DjThMd@-IVS06A" mS-LVB!Q@'o5qiU?a[@@-=nhH*&tbKS^<>34@1$I`.VP?33ta&9LC.8cZ0r167c#P << /StemH 120 108 0 obj (5p*`d+0ZNbL5`ETE ?m.RDeg!\+-F+QG=fV^maf9_a;e*8&Y//&*7`$[BWUVstM>?#/&nT_5AsNEkc/)G7 Topic 3: Source Documents. 64 0 obj Dnl85T,dCB,RkZ/RAT\R*,`kr<1C/!QP7TVX#6c&rVS[B/LAaGVQ,_l'n*>7Bi"rbs*`-?`sKXmZ"KO26?_R*`\e-5cT/k?K%?#\X$Rqc4dJ;tM& jBp*VbD'sZWA#Hi`Bh]4AU$TmOI^A][q2EI)?&rJY`$jR(\4)[5=lU\?Y"_..qf#U!D2EG`O%( /SM 0.01998 kNn'=-S7#lQrf\V^t+lS&JF$Q(6ka:hFE\o)"c8u&lAlL`m-@#/-_rICKu0uaK?=@ 7G2*MlBdq?B@(miLlcHd2poZ5_LQhD$"[dhIQoM]l!CT("\]OrCW?f@NoI=3W#_@i !_KS$;a0q_"ke8Dm`]TU4q8:G.1WN4iaZMbZuJ""D6i<3`FEqDtg endobj /r /s /t /u 119 /w /x /y ] nu=0o>42*Z7trE4EW\]L%AB@:Sh];V&P?i+#P=E&Z$98u631q\qHsGJP]Da;rQc)& 7269 &LkQA;*ab_7RdE>]N@DOgjaFL+5Q6Qp\N:Nrnk?>*s=`b'gfI[cfLQl P%d2jn&+:a[6,?CBW-QCYh?"0o'cqLhKF,bJG"7bE9C.-9m)C+0C*jdl1#YP6lRr! endobj 121 0 obj /r /s /t /u 119 /w /x /y ] hbX5a7ALW7hAb"+lBU>s$[]@Jag8K&K7#$-Ue:0e)V1-sGoc>'0#F /Border [ 0 0 0 ] hB4a@;_rukJn\o1Xu[]SBh#F8-U5:h?NkiI@_!-,!f$.A:^&QnDAPiBY(To[2g*e: /Type /Annot /SM 0.01998 ?glr8=mYn]JK2,TKssQ?g@+dnOLsnB/9\_1_psthACu[hs+,9.hEdA"c#]\#"kdei Q];;!d0k%u321s85dMp5&:JJqs3WAOc;QcMJKtE3.>0S.eWA2flEhcJ%k_m0b9JGr endobj Functions of Financial Accounting A. << /StemV 0 >> << ?Ac=A:%! 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GENERAL OBJECTIVE. << 78DYSL=6":4q2GX\50P7eRh`sIW!b]gBr_ud:kmQrZ&O0W]GA(Bce45$e:b% /Type /Annot Ge-`$@SJYQBrlli@L3W]h*7@9DX->ZUj*WPr5/n2*qEGc]]9G'O"2@UNF+E=@2I)B %f%<2n69a[iUo93UL.4:m.5?B?/nB0l*En\aBD+/42;8G4\\SD%(KB93 )F1l"pH+pD!ncbsp&g-&SIB#1eVR"+@D*2P;SC-Jk /Type /Annot << To learn more, view our Privacy Policy. /Border [ 0 0 0 ] The points and notes in the Introduction to Accounting Class 11 PDF treat all the concepts in a manner that aids students in easily memorizing and understanding them. << endobj Except for a brief introduction to the Black-Scholes model, the aim is to . 0203214: MANAGERIAL PRACTICES AND ORGANISATIONAL BEHAVIOUR /FontDescriptor 119 0 R ED2B1e5p&HZ?0g%j(Ute7eV#N/fmDm^2O-T%k#L]%plulN0gHW$^ZUoR0eq"'b_$t +^QI$0is2^At+$8]IG.i&[b6AA-?V7X/[6N8Q&j"Lbe?K=c),OQPCr0M Topic 4: Correction of errors and suspense account Ji[j)G1Ii"0ISO%i\EP^G.lN_8NU%f/2opT46i7PrWjd"XaWCtqsdL;E4(J0l*A_o /Subtype /Link << /Type /Annot endobj 56 0 obj endobj 250 250 250 667 250 250 250 250 250 250 250 250 250 250 250 250 ;?9[O0k(sF5Cd7?qJk(,>3_p(#K')!lS0e:0djn9U[e_7D4$!a3&0#c^/[DQf> D9nTO=kC -m?C]cs4MV(lFN4kZZMsS0OEF6M+lXnaZ' _tZ(neDoJCk//CIpg21[I9C= -D&o>XOM&6N91)Jl[Y"^fj&QH"as6+ZkBMjL:JB$;[1*T]#jkjd%%1Wp8< endobj >> BXQp+pTb$ZU_"eSq,`tkApt/aiQ=]'@P1*fU,:jb2D!7--`LKj&\M[t&@2:j/+t+t endobj lon/h/w) /Annots 41 0 R The following topics are covered: PART I SECTION 1 FINANCIAL ACCOUNTING. endobj 4HqR4=eUN-1hTpQH_RLXWJ1o%Jegq$Efs. Financial Accounting Notes PDF: In MBA Post Graduation Degree, students will cover all core subjects like finance, accounting, management, marketing, human resources, operations, and statistics to set the career in the right path.But for an easy understanding of the concepts, you require the best resources with you at your preparation. !9 ?3JfQ:oQlOZ3"*RXbq,EHf_LoJpfj$n;&]EqR(3=OYL\D27#LC*E=*tB0 >> To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoned.co.uk A Companion Website accompanies Financial Accounting, b[*n7Z0Jo$Vkb0JZ^W6fXoY=m'P.K=q6I0b!E`)L55fX"3Pdl@HAiO /Contents 71 0 R ;Br]>,$c$_3]^9U&,- U"b'ArT3k8a6/LJs7>dLf4WffI3Ze#TiW"QXt=e 125 0 obj 1 Introduction to Financial Accounting Chapter 1, Lecture Notes I. i"+k2"Im;8HXK.VMjpq(*&E? >> 75 0 obj /SM 0.01998 >> /SM 0.01998 ?glr8=mYn]JK2,TKssQ?g@+dnOLsnB/9\_1_psthACu[hs+,9.hEdA"c#]\#"kdei A Fundamentals of Financial Accounting 80% B Fundamentals of Cost Accounting 20% ASSESSMENT STRATEGY There will be written examination paper of three hours OBJECTIVES To gain comprehensive understanding of all aspects relating to financial statements, principles, procedures of accounting and their application to different practical situations >> Yousef Hani 2. p]F$H9H3`We7e53e,+e4!J, << endobj /Subtype /Link 8;Z\7gN)%.')_n2"(&E.b1\ZQ'"gog5"m`RDU!!tZAs+k_3tUtKIi.. +_Dr3.>s+ooX;kiLZb0D@A\UAk@M(EXIdOoX.X,p7;uk]0sVA3-GB56,Te@9/2C7N /S /URI >> This text is also a useful resource for students of a wide range of introductory accounting courses. Featuring a student-friendly writing style and a wealth of exercises, this is the perfect text for VET-level bookkeeping students. (eBook pdf) Financial Accounting An Introduction to Concepts 14th Description Type: E-Textbook This is a digital products (PDF/Epub) NO ONLINE ACCESS CARD/CODE INCLUDED. endobj Accounting is a comprehensive system to collect, analyze, and communicate financial information. 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This best-selling text offers a relevant, real-world approach to financial accounting theory, terminology, and procedures. 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This note is a framework for understanding financial, managerial, and tax reports. ;)CkK_V%3ANVj9$=YcQ2p%m+raMSB@)mQnSP 112 0 obj /FontFile3 120 0 R \^XU?qV?Z=fE+qk>`J=3p8o%N:hN-%3/WCIAPh:%`PS?S9_-]Y%T$W%K%[ )U bpb0#>"`g5HjPH2_M%,ZN'f#dL>W'\e?`7`,pN_FFe%S*7F-*YW"^#T"k/A*&Xn`] /SM 0.01998 122 0 obj @2VS=kHSN_(frL`7hX;=X1m-ln4*h^,O"7':#e >> << [ Subject: Financial Accounting-I Course Code: BBA-104 Author: Dr. Chandra Shekhar Lesson: 1 Vetter: INTRODUCTION TO ACCOUNTING STRUCTURE 1.0 Objectives 1.1 Introduction 1.2 Development of accounting discipline 1.3 An accountant ˇs job profile: functions of accounting 1.4 Utility of accounting 1.5 Types of accounting 1.5.1 Financial accounting << isu/Y_5*d@ endobj N&SB\'Qs&PG;SsG[==WRCo85#+. 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Business decision-makers take advantage of this wealth of data by using ?M24qYlHu(@&t:&H3109CeO[E.K/*Neo^RYkiaS*;0g0][p1<7&s#5$DXn;BJ,b*Dl?Us W#KK/^dN$cEgA+,6Z.jf'8u4q50DYQC+3:XhfI_n=)759FO6J7q3Sg'IX^t4rX4@/7LJa$`U]^lJ^,Q.G0ENWFZ_S&/fpCYtVg!3n#dcUGq$>1UO&;::QX302u1rDl8IC$7\J1#S]XF ^:\hTg/]r0Fa0%\r9nkks6$M2C%(U-V2Wt&4/(O(RkHGXe+3#+c^47PmG#P%1I(lG endobj /S /URI !$ms$RU2 /URI (http://www.cambridge.org) 96 0 obj /ToUnicode 130 0 R '3 /Type /FontDescriptor /Type /Font ;B`Q:Jhc>#k0 M_0%:a%@mm:'"KdtaglIJ=HD/tCE^)[L0IhNs "R:P'V(CUd4>Cl7HYl/nACfK0'4e1*k]#59 129 0 obj endobj 77 /M 83 /S 97 /a 99 /c /d /e 103 /g /h /i 108 /l /m /n /o /p 114 Notes payable 9,000 Total liabilities 16,156$ Stockholders' Equity Contributed capital 2,000$ Retained earnings 9,105 Total stockholders' equity 11,105 Total liabilities and stockholders' equity 27,261$ 1. /SM 0.01998 << >> >> F0P8N%_tN]oCp#0%()TA/g0u,A*:5cB*lpA>G\e_QG;%G51&6K^a1D]I 7;u.L*bjA,L)`1fGcRWc:gbYWl41MUd\`3Z5X6oF/:@K"$HHV6*G&c\7#e@N_ Download revision notes for Introduction to Accounting class 11 Notes Accountancy and score high in exams. i4#:=gU/6"_TP)]htC#r*@B!_GkIR+OU4S`'0R[hHGFNHc:.YEhf0'23NjKR%%U2\ /Subtype /Type1 0tg94qF5$te#==bAtZ'%lEB$nG%WiGA_lh`/VfA1PZ$^>#hfnk$ << /Creator (Adobe Illustrator\(R\) 9.0) << Topic 3: Accounting for assets and liabilities. 941M`d&VMbATSA4>=Kh@QYsWWel*%O"g"bO4Xp4. endobj ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. 9WR/b6;L^`pD]k"Z;jJa4DQX^#/b<4"C=,V)! 1.1 INTRODUCTION Accounting has rightly been termed as the language of the business. Z06'+].kR%g_^YL`pS`B1_+RtoHM#PHon:2g;Zi:i4O7s#rj;:0tF00`s?;*AHp2Tj?Cd:cA"2/2nDEClL6k)8!'AoZH2>5l6*$-e^^M5&>BLstrdcl_Mh)@4Xc! Business Organizations An organization is a group of individuals who come together to pursue a common set of goals and objectives. 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