Y3 - Financial Accounting 2

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1. CHAPTER 1 - FINANCIAL REPORTING AND ACCOUNTING STANDARDS
2. GLOBAL MARKETS
3. OBJECTIVE OF FINANCIAL REPORTING
4. STANDARD-SETTING ORGANIZATIONS
5. FINANCIAL REPORTING CHALLENGES
6. CHAPTER 2 - CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
7. CONCEPTUAL FRAMEWORK
8. FUNDAMENTAL CONCEPTS
9. ASSUMPTIONS
10. MEASUREMENT, RECOGNITION, AND DISCLOSURE CONCEPTS
11. CHAPTER 3 - THE ACCOUNTING INFORMATION SYSTEM
12. ACCOUNTING INFORMATION SYSTEM
13. RECORD AND SUMMARIZE BASIC TRANSACTIONS
14. IDENTIFY AND PREPARE ADJUSTING ENTRIES
15. PREPARING FINANCIAL STATEMENTS
16. FINANCIAL STATEMENTS FOR A MERCHANDISING COMPANY
17. APPENDIX 3A: CASH-BASIS ACCOUNTING VERSUS ACCRUAL-BASIS ACCOUNTING
18. APPENDIX 3B: USING REVERSING ENTRIES
19. CHAPTER 4 - INCOME STATEMENT AND RELATED INFORMATION
20. INCOME STATEMENT
21. CONTENT AND FORMAT OF THE INCOME STATEMENT
22. REPORTING VARIOUS INCOME ITEMS
23. ACCOUNTING CHANGES AND ERRORS
24. RELATED EQUITY STATEMENTS
25. CHAPTER 5 - STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS
26. STATEMENT OF FINANCIAL POSITION
27. PREPARATION OF THE STATEMENT OF FINANCIAL POSITION
28. STATEMENT OF CASH FLOWS
29. ADDITIONAL INFORMATION
30. CHAPTER 6 - ACCOUNTING AND THE TIME VALLUE OF MONEY

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