Y1 - Financial Accounting 1 for Economics

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Lectures

Week 2

Universiteit van Amsterdam · Economics and Business Economics

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Lecture 1: The Accounting Cycle & Adjusting Entries
The 4 possible complications
Preparing closing entries
The Financial Reporting environment
Financial reporting quality - when is financial reporting high?
Lecture 2: Accounting for merchandising operations and inventories
Inventory systems
A. Recording purchases of merchandise
B. Recording sales of merchandise
The accounting cycle for a merchandise company

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