Summary
Kieso Book
Erasmus Universiteit · Int. Economics and Business Economics
Y1 - AccountingInhoud
De koppen uit dit document, op volgorde. Niet de inhoud zelf.
- Chapter 1
- 1.1 Describe the global financial markets and their relation to financial reporting
- 1.2 Explain the objective of financial reporting
- 1.3 Identify the major policy-setting bodies and their role in the standard-setting process
- 1.4 Discuss the challenges facing financial reporting
- Learning Objectives Review
- Chapter 2 – Conceptual framework for financial reporting
- 2.1 The usefulness of a conceptual framework and the objective of financial reporting
- 2.2 The Qualitative characteristics of accounting information and the elements of financial Statements
- 2.3 The basic assumptions of accounting
- 2.4 The application of the basic principles of accounting
- Learning Objectives Review
- Chapter 3 – The Accounting Information System
- 3.1 The basic accounting information system
- 3.2 record and summarize basic transactions
- 3.3 Identify and prepare to adjust entries
- 3.4 Preparing financial statements
- 3.5 Financial statements for a merchandising company
- Chapter 4 – Income statement and related information
- 4.1 Income statement
- 4.2 Content and format of the income statement
- 4.3 Reporting various income items
- 4.4 Accounting changes and errors
- 4.5 Related equity statements
- Learning Objectives Review
- Chapter 5 – Statement of financial position and statement of cash flows
- 5.1 Statement of financial position
- 5.2 Preparation of the statement of financial position
- 5.3 Statement of cash flows
- 5.4 Additional information
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