Subjects under Australian School of Business at University of New South Wales
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Accounting Notes For Chapter 1 (Trotman)

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Accounting Notes For Chapter 1 (Trotman)
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4 Pages Partial Study Notes

1 Ex Credit


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Accounting Notes For Chapter 1 (Trotman)
Topics this document covers:
Business economics Accounting Economy Accounting systems Financial statements Financial accounting Basis of accounting Management accounting Accrual International Financial Reporting Standards Cash method of accounting Finance
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Topics this document covers:
Business economics Accounting Economy Accounting systems Financial statements Financial accounting Basis of accounting Management accounting Accrual International Financial Reporting Standards Cash method of accounting Finance
Sample Text:
) Preparation How and why information is prepared Concepts Relationships between `how', `why' and `uses' 1.2 Financial accounting Measures an enterprise's performance over time and its position/status at a point in time Financial statements summarise the measurements of financial performance and position Statements report on the economic and financial matters; largely for the use of people outside the enterprise Financial performance generating new resources from day-to-day operations over a period of time Financial position enterprise's set of financial resources and obligations at a point in time Financial statements reports describing financial performance and position Notes part of the statements, adding explanations to the numbers 1.3 The social setting of financial accounting F...
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