Bài giảng Kế toán tài chính 3: Phần 1 cung cấp cho người học những kiến thức như: Kế toán chi phí sản xuất và tính giá thành sản phẩm xây lắp; kế toán doanh thu và tiêu thụ sản phẩm xây lắp;...Mời các bạn cùng tham khảo!

 58 p dtu 23/09/2023 64 0 Download

Tiếp nội dung phần 1, Bài giảng Kế toán tài chính 3: Phần 2 cung cấp cho người học những kiến thức như: Kế toán nhập khẩu hàng hóa trong doanh nghiệp thương mại; kế toán xuất khẩu hàng hóa trong doanh nghiệp thương mại;...Mời các bạn cùng tham khảo!

 40 p dtu 23/09/2023 67 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 1: Accounting concepts. After you have mastered the material in this chapter, you will be able to: Explain the accounting entity assumption; define assets, liabilities, owner's equity, revenue and expenses and classify items into assets, liabilities, owner's equity, revenue and expenses; define the accounting equation and describe the link between the equation and...

 12 p dtu 23/09/2023 52 1 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 2: Double entry bookkeeping. The learning objectives for this chapter include: Explain the principles of the double entry bookkeeping system, state the rules of debit and credit for each group of accounts, describe the flow of information through an accounting system,...

 21 p dtu 23/09/2023 71 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 6: Analysis of basic financial statements. After you have mastered the material in this chapter, you will be able to: Explain the importance of comparisons and trends in financial statement analysis; calculate the ratios related to the profitability and financial stability of a business, from a given set of financial statements;...

 23 p dtu 23/09/2023 68 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 5: Basic accounting standards. The learning objectives for this chapter include: Explain the role of accounting standards, define AARF and AASB, outline the process for development of Australian accounting standards, discuss the development of the conceptual framework and the Statements of Accounting Concepts,...

 29 p dtu 23/09/2023 57 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 8: Short-term decision making techniques. The learning objectives for this chapter include: Describe the role of product and service costing in various types of organisations; define the following costing terms: fixed and variable cost, direct and indirect cost, product and period cost, manufacturing costs; discuss the difficulties associated with accounting for...

 27 p dtu 23/09/2023 52 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 7: Costing concepts. After you have mastered the material in this chapter, you will be able to: Explain the importance of comparisons and trends in financial statement analysis; calculate the ratios related to the profitability and financial stability of a business, from a given set of financial statements;...

 13 p dtu 23/09/2023 57 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 3: Financial accounting reports. The learning objectives for this chapter include: Describe the purpose and format of a statement of financial performance, explain the difference between gross profit and net profit, differentiate between cash and accrual accounting systems,...

 37 p dtu 23/09/2023 49 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter: Capital investment analysis. The learning objectives for this chapter include: Describe the two types of capital investment decisions with which managers may be faced: accept or reject decisions, capital-rationing decisions; describe the method of calculation of non-discounting models: payback period, accounting rate of return; explain the advantages and...

 16 p dtu 23/09/2023 51 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 4: Limitations of accounting. After you have mastered the material in this chapter, you will be able to: Explain the term ‘generally accepted accounting principles’; explain the effects of the following accounting principles on the measurement of assets, revenues and expenses: historical cost, monetary unit, going concern, accounting period, conservatism.

 9 p dtu 23/09/2023 52 0 Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 10: Basic budgetary controls. After you have mastered the material in this chapter, you will be able to: Outline the steps associated with an effective system of management control, explain the benefits of adopting a formal budgeting process, explain the importance of recognising the behavioural aspects of budgeting,...

 14 p dtu 23/09/2023 59 0 Download