An Introduction to Accounting

13
Accounting

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This presentation is used to introduce year 12 students to accounting. It features many word clouds to summarize the basic concepts.

Transcript of An Introduction to Accounting

Page 1: An Introduction to Accounting

Accounting

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Why does the owner need financial information?

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Users of Financial information

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Types of Accountants

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Characteristics

C omparabilityU nderstandability R elevanceR eliability

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Principles

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Principles

C onsistencyH istorical CostE ntityR eporting Period

M aterialityC onservatismG oing Concern

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Accounting Equation

A=L+Oe

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Learn these terms

• Assets• Liabilites• Owners Equity• Revenue• Expenses

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Business?

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A = L+(Oe+Revenue-Expenses)


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