





























Study with the several resources on Docsity
Earn points by helping other students or get them with a premium plan
Prepare for your exams
Study with the several resources on Docsity
Earn points to download
Earn points by helping other students or get them with a premium plan
Community
Ask the community for help and clear up your study doubts
Discover the best universities in your country according to Docsity users
Free resources
Download our free guides on studying techniques, anxiety management strategies, and thesis advice from Docsity tutors
accounting study guide is a concise resource designed to help students understand key concepts such as the accounting equation, journal entries, the preparation of financial statements (income statement, balance sheet, cash flow statement), and the principles of GAAP. It typically includes definitions, formulas, examples, and practice questions to reinforce understanding and prepare for exams
Typology: Study notes
1 / 37
This page cannot be seen from the preview
Don't miss anything!
$YHUDJH 1 HWDFFRXQWVUHFHLYDEOH ò EHJLQQLQJDFFRXQWVUHFHLYDEOHHQGLQJDFFRXQWV UHFHLYDEOH
ż :ULWWHQSURPLVVRU\QRWHV ż )UHTXHQWO\LVVXHVWRPHHWVKRUWWHUPILQDQFLQJQHHGV ż 5 HTXLUHVWKHERUURZHUWRSD\LQWHUHVW ż ,VVXHGIRUYDU\LQJSHULRGV Ɣ $FFRXQWVSD\DEOH Ɣ 8 QHDUQHGUHYHQXHV Ɣ $FFUXHGOLDELOLWLHV ż 7 D[HVSD\DEOH ż 6 DODULHVDQGZDJHVSD\DEOH ż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
ILYHLQWHUHVWSD\PHQWV î RYHUWKHWHUPRIWKHERQGV ,VVXLQJERQGVDW)DFH 9 DOXH 2 Q-DQXDU\&DQGOHVWLFN,QFLVVXHGILYH\HDUERQGVDW RI IDFHYDOXH 7 KHHQWU\WRUHFRUGWKHVDOHLV $VVXPHWKDWLQWHUHVWLVSD\DEOHDQQXDOO\RQ-DQXDU\ 2 Q'HFHPEHU&DQGOHVWLFN UHFRJQL]HGLQWHUHVWH[SHQVHVLQFXUUHGZLWKWKHIROORZLQJHQWU\$VVXPHPRQWKO\DFFUXDOVKDYH QRWEHHQPDGH &DQGOHVWLFNUHFRUGVWKHSD\PHQWRQ-DQXDU\DVIROORZV