Y1 - Financial Accounting 1 for Business

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Lectures

Week 2

Universiteit van Amsterdam · Business Administration

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Lecture 3: The accounting cycle
Four core accounting assumptions
Time period assumption
Timing issues
Accrual accounting
Adjusting entries
Adjusted trial balance
Financial statements
Closing the books
Post closing trial balance
Optional steps in the accounting cycle
Lecture 4: Accounting for merchandising operations and inventories

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