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0% found this document useful (0 votes)
30 viewsAccountancy Notes
Uploaded by
nk3385257Copyright
© © All Rights Reserved
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/ 19
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‘pedis permet, informal judgement and ducistou by ears Of Lee
infovmabon., — American ecountng Arseciaton.
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© Htasurtng tor Ldonbifiecl tansochor
© Record
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TT S+Goles retsbook
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° lalond chat. q Shhionery book |
— losing lain te leer)” eee “Kako Prelate,
C)Garert Patio (121). Cone Pa
Corvink (alps
CP Base fat Cl) ytd dds
Gertend Uabe
CG) Set or dnvedor thmovr = Cost of good Sold
¢ fot
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: Page veertvable
© np Collihion ported > Het reticle _ yor cot lg.
&) Magable Aeamaver 2 _Neb Creche purchon _
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@ Pa pagmect poted eas ed og dog.
_Erternal euthies
© Debt ena. Kebio . dhtern al quien 7
@ Preprds Patio 2 Roprictor's fred
Tokul Resets
@) Prreck Aisds Rolo (U524) * Long terrn fond
~ et fired eset
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Final Prsebs
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Dats “Total oulstcle lab»
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Inlerak chore:
() Tokl Bosch tumover Ratto 2 Costof sce or Net Sale
total Asseti
(s) fret Desebs 7 Ratio > Gut om ai
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AO) “Toray Capthel led» laf aa ta
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ring Capttal birrover fabio = _Cosbof Sats ov Nef Saba _
a ilaan Oh
©) Are profit folio ue ces
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¢ fale
@ oesting pokt fabio = ca profit
3
@® Net pooft Rollo © nef profit after bm _yigg
Sal
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total cosets ”
fh Laborn Om Copthal employee » Net profit before Int dbo "
Fe: oe te pin employed ice
© feb. ssh eat Heb pelt after hs sre
Shareholder 's Clotting Yebtor = Open debtor + Credit fodn = oa sedan — Cov tucivel—Dis-all
© Shock Clrvetorig) 2 Cuyrat Pelt - lise Ich
© Avorti Copttal © Garret (ie — Gorroed Prat
© Corrat Pudi 2 Cauic Prob + Stock + prepaicl crpene.
Popetor bast fabio + lope fd _
Tohl enternal (lab:
) Co fatto Conk
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Shareholder fone a
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& Determine re andl Cogs.
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Wy) Ausishn Iranagerment
¥ Comma account informahion ch sans,
0) ay oatness ude.
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5 nln dystemabe ft acovebig ducorcl «
it) Pry ro "fond Shkerment,
% is fie udvement
iy nmi tae finantkad fnformabion
V) Absitunce to rratrag erent
eet
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2 Accourtir lacs not indicat gia setalisable volue..
©) Acountihg ier ths Qualhtive elements
0 “Accundnd hone tos ¢ cs o| pre ll change.
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2) Mactan Ahem Sn term of mo
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fii) he is Werkifieel francial transachion & PAR Wie
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PN fosen Kamp ff.
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2 tofn cron obapiow
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fret ples
© Business ently prtrcipea — (Doone beans t wepoale fom tach ohur)
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© Aceonbing heviocd concep — Cos broken tot dife tuto Smaller p fock )
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© Gost Concept — Citta amet rount be shown at th cost prt)
© Prudence or Consrvabive win ciple — ( male prow fr Bad ctebh ).
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talevial‘hy )
concept ov Matching privciple — C-
pore cou “idl ,
Pema
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duuguirernends
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© List cack account ancl place oh balonte fn tle Abe Or credbst coluwn y
vos tee Com Imi
be
© Compude the volt Abbe talone Colum.
© Compute Abe ‘toa vol Abs credit baton Column
© Veit, that te dum wd] tw abbit € ered balance are equal,
of thay co not fully ct Booltah, that “here aoe 40m erro.
TO cacerhabn aloe corttrmereal deeerocy 4 Te Adger accout .
© To help in docaking errors.
9 help Sn cn Pepe so] tm frontal Saknad. (PeLof 4 bobreeshaf ) Clontheabion Of errors 4
0 Evror wo) ommindon Ccaumd lus ty v0¥0r aes of 4. tomes, vm
“me ceoling novang baloney, th.)
ofrrr ef Onision Ceemd dan Lo Ominiow bf eutordl a ftores eottdy
a arn Iu book af acount) 4
° Ewer imciple (dus to aww danifeahion afaa'ph and pare bho
lena decd a rauipts 4 davon ancl eqpthal experdn)
° Comperseing errs ¢ $00 Ov moye ores Committed dn such a wy thd
7 Fhe Heck ef ead they Gr tha debit (rele) ees:
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do the faveskeation of cine
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foes accounting —}
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Prrewsie accounting in Aes
