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CNAPTER 1
tNTRODUCTION0
AccoUNTING
* Heoning

Vte keuutl
a busa dasia accaunthhg Beino
Defham
heatanig and ComnenfatyeConoml&fass
h feuh asmed ldgekentand dens by

Armeston
 6

Atsilutu bocss Acoand

I-I- Tdentication
M- Am - Measuning
R-Ronchad d¡g - Reconding
C- Chanchadd -- clagsyiog
S- Simla Summ HiAing
Andlybng and frntups
A- Aaya - Analyaig
A

C- Chatux- Communicatng
 3

Identiicetian
eConconsef anclal pane And alto he

meney

Heasanes he Sder tsonson that wbat a

bushes fems

ecording

Glospiy
gen eal o
al the tetouded ansachbn
 ahat ekent
Chaackyle
hatakee tan
eyhat
es he tofaoncl
dath
untcattg Comni'tatig
th
kod ameanigfd
and make Can
cuens buetes
hat Sarten
analeped
f and asbusheH
e hndAnalysis the Result
of
shee balance ano accanlo
SummakB,ln
lhedumpay Bummasing
he Th
*
 5

Nealanngnoncal hionsans and auente ane

Cannot be miashHed ess

ahe netwecavded She

heuetex tlavhig busaea hanstcng

hanohl chaygllin, le, Vsansautns meatnedB
e,Tbaml
Clasise’

basted bo he main
Vas he dedgen.

Cuefaloy eynal a cel as crtenal ses

lalaske shect ave bHe baved.

foancbl atatment.
aabreohb hefhontal aa ane Canwis
onal dah tan ma
Land he bushet

betuueen

deb
Bse meny 4om76o gOve money to
some ane.
psch¡se goods and sct goods an

Extennat
Banla and oanta/N rstons.
onsemeRAand onfees.
pubhe and pouemai ec.

Brnches, ol caunty
pnig

ptdluch'onLia Zadng
Semie,

phoft and lo oslo

BuAine
 AcoUntanc
A Co
Cun
tancy
ACCOo

Book
keebrg

7
*9fonencebetuen book
Bases Book Keeping Aceounting
Dousn by & chun by Clenk so,
Land acouptait. Cchastened ssetat
Scqhe deahn, Meruung,en atn, Nminig

and oto ueti

omacanilata
 Mouthe anabyal and apei

aCtount. and o
emunitan omati
 N o

(08to

* Acceuntiny Hne
Acounteng tohene

ALCOUntancy
uhene

uatttaiuc Cxact
Acouning inomatioe
kelNoabSI8Atouatly afahoatans must de
() Hehable
and maenal
( ) feleVante >ACCountog afasmatSo must be
Me/eont to the ugky Vsfapnafo a sueleo
he yseA

hath
 mess that the euens hhouk

Adntags Aecountiy
kaocn

baihes bons takestasrians and Uereuokes Conbal

elares Mensty A

acotes Coofativco studyAdya fana

yeana
tebult uth thase Gothex ea and id en tiy
 torsacms a en
sthks

* Linmiletans G Acontby
avt setoMded on the basa evtdent, yet son
estaates ave olso made aetaing ug

he booko Qceonks at hiblental Cots

and dfated oven heir eotnat csehlfe,

6monery mateua

aNe
 3

accouty. anaxe
as
chanpea
change ave Consibeued, actouohy hematon eull

iaigéulatthy