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  • chap 1 overview-Kế tóan tài chính

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    Nhi Lê Yến
    8 views5 pages
    The document outlines the key topics to be covered in an introductory financial accounting course, including the accounting process, accounting equation, accounting rules, and accounting reports. It discusses the meaning of the accounting equation and provides examples of accounting rules for debit and credit entries. Finally, it lists the structure and chapter topics that will be covered in the Financial Accounting 1 course, such as cash, receivables, inventories, long-term assets, liabilities, equity, and the income statement.

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    The document outlines the key topics to be covered in an introductory financial accounting course, including the accounting process, accounting equation, accounting rules, and accounting reports. It discusses the meaning of the accounting equation and provides examples of accounting rules for debit and credit entries. Finally, it lists the structure and chapter topics that will be covered in the Financial Accounting 1 course, such as cash, receivables, inventories, long-term assets, liabilities, equity, and the income statement.

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    8 views5 pages

    chap 1 overview-Kế tóan tài chính

    Uploaded by

    Nhi Lê Yến
    The document outlines the key topics to be covered in an introductory financial accounting course, including the accounting process, accounting equation, accounting rules, and accounting reports. It discusses the meaning of the accounting equation and provides examples of accounting rules for debit and credit entries. Finally, it lists the structure and chapter topics that will be covered in the Financial Accounting 1 course, such as cash, receivables, inventories, long-term assets, liabilities, equity, and the income statement.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 5

    11/23/2023

    Dr. Ha Thi Thuy


    Faculty of Finance and Commerce

    Chapter 1: Overview of FA1 1

    Points to review
    1. Accounting
    process

    2. Accounting
    equation

    3. Accounting
    rules

    4. Accounting
    reports

    Chapter 1: Overview of FA1 2

    1
    11/23/2023

    1. Accounting Process

    Process Output
    Input data
    Data Data

    Chapter 1: Overview of FA1 3

    2. Accounting Equation

    What is the meaning of


    this equation?

    Chapter 1: Overview of FA1 4

    2
    11/23/2023

    3. Accounting Rules

    Liabilities;
    Dr Assets; expense Cr equity; revenue
    Dr Cr

    Chapter 1: Overview of FA1 5

    4. Accounting Reports

    1. Balance sheet 2. Income statement

    Financial
    statements

    4. Notes of Statement 3. Cash Flow statement

    Chapter 1: Overview of FA1 6

    3
    11/23/2023

    That's all we learned in So what will we learn in


    accounting principles! this financial accounting 1?

    Chapter 1: Overview of FA1 7

    Structure of Financial Accounting 1

    1 • OVERVIEW OF FA1

    2 • CASH AND RECEIVABLES

    3 • INVENTORIES

    4 • LONG-TERM ASSETS

    5 • LIABILTIES

    6 • EQUITY

    7 • INCOME STATEMENT

    Chapter 1: Overview of FA1 8

    4
    11/23/2023

    Chapter 1: Overview of FA1 9

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