1. Principles Of Accounting
1.1. Separate Entity | Identity
1.2. Going Concern
1.3. Accrual Baises
1.4. Matching Principles
1.5. Aggregation
1.6. Materiality
2. The Financial Statements
2.1. Balance Sheet
2.2. Income Statement
2.3. Cashflow statement
2.4. Change in equity
2.5. Comprehensive income statement
3. Balance Sheet
3.1. Current Assets
3.1.1. Cash
3.1.2. Account Recivable
3.1.3. Notes Recivable
3.1.4. Acc & Notes Recivable = Trade Rec
3.1.5. Inventory
3.1.6. Debtors =
3.1.7. Other debit balances =
3.1.8. Non trade receivables =
3.2. Non current Assets
3.2.1. Fixed Assets
3.2.2. Long term Notes Rec
3.2.3. Advanced Payment to suppliers
3.2.4. prepaid expense
3.3. Current Liability
3.3.1. Acc Payable
3.3.2. Notes Payable
3.3.3. Acc & Notes Payable
3.3.4. Trade Payable
3.3.5. Short term debt (STD)
3.3.6. Over draft
3.3.7. Bank facilities
3.3.8. Current portion of LTD (CPLTD)
3.4. Non Current Liability
3.4.1. Long term debt (LTD)
3.4.2. Long term notes payable
3.4.3. Creditors =
3.4.4. Other Credit Balance =
3.4.5. Non trade Payable
3.4.6. Down Payment from cutomers
3.4.7. Deferred Revenue
3.4.8. Unearned Revenue
3.4.9. Contract Liability
3.4.10. Accrued … Expense
3.4.11. Equity
3.4.12. Capital
3.4.13. Common stock
3.4.14. Retained Earnings
4. Income Statement
4.1. ▫ Sales or service Revenue
4.2. (-) COSG
4.3. Gross profit
4.4. (-) Sellig & Marketing Expense
4.5. (-) General & Admin Expense
4.6. Net Operating profit (NOP)
4.7. (+) other revenues & gains
4.8. (-) other expenses & losses
4.9. Net Income Before tax
4.10. (-) Income Tax Expense
4.11. Net Income after tax
4.12. ▫ Expense
4.13. Retained Earnings
5. Cashflow statement
5.1. ▫ Operationg Activity
5.1.1. operating cycle
5.1.2. Cash conversion cycle
5.1.3. Tenor Match
5.1.4. Tenor Mismatch
5.1.5. CFO (Net cashflow from Oper. Act)
5.2. ▫ Investing Activity
5.2.1. CFI (Net cashflow from Inv. Act)
5.3. ▫ Financing Activity
5.3.1. CFF (Net cashflow from Fin. Act)