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Accounts

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Parag Jangir

1. Accounting involves recording, classifying, and summarizing financial transactions and events to provide information to decision makers. 2. Bookkeeping is the process of recording business transactions, while accounting builds on this by interpreting the information, compiling reports, and analyzing the financial position and performance of a business. 3. Financial accounting provides information to external users like investors and regulators, while management accounting informs internal decision making. Both require adherence to generally accepted accounting principles (GAAP) for consistency and accuracy.

BildungBusinessWirtschaft & Finanzen
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ACCOUNTS INTRODUCTION TO ACCOUNTING
Meaning of Accounting ,[object Object],[object Object]
. As an Information INPUT Economic events in Financial Terms PROCESS Recording Classifying Summarizing Interpreting OUTPUT Information to Users
Steps involved in an Accounting cycle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning of Book keeping ,[object Object],[object Object]
. ,[object Object]
Book keeping and Accounting ,[object Object],[object Object]
. ,[object Object],[object Object]
Book keeping and Accounting(f) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Use of Financial Statements ,[object Object],[object Object],[object Object],[object Object],Potential Investors Employee Groups Short and Long term Creditors Present Investors
Users ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Classification of Accounting Accounting Financial Accounting Cost Accounting Management Accounting
Meaning of Cost Accounting ,[object Object]
Meaning of Management Accounting ,[object Object]
Meaning of Financial Accounting ,[object Object]
Uses of Accounting ,[object Object],[object Object],[object Object]
. ,[object Object],[object Object],[object Object],[object Object]
. ,[object Object],[object Object],[object Object],[object Object]
Objectives of Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
- ,[object Object],[object Object]
Areas where Accounting is required ,[object Object]
. ,[object Object]
Comparison ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Financial Statements- result from the process of accounting are= P&L a/c, B/Sheet, Cash flow Statement. (f) ,[object Object],[object Object],[object Object]
Meaning of GAAP ,[object Object],[object Object]
. ,[object Object],[object Object]
. ,[object Object],[object Object]
Rules in GAAP ,[object Object],[object Object]
. ,[object Object]
. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
J ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Important Concepts of GAAP (f) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Double Entry System of Financial Accounting ,[object Object],[object Object],[object Object],[object Object]
Accounting Concept of Capital and Income ,[object Object],[object Object],[object Object],[object Object],[object Object]
Economist’s concept of capital and Income ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Financial Reporting ,[object Object],[object Object],[object Object]

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Accounts

  • 1. ACCOUNTS INTRODUCTION TO ACCOUNTING
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  • 3. . As an Information INPUT Economic events in Financial Terms PROCESS Recording Classifying Summarizing Interpreting OUTPUT Information to Users
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  • 12. Classification of Accounting Accounting Financial Accounting Cost Accounting Management Accounting
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