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INTRODUCTION TO ACCOUNTING
Transcript of INTRODUCTION TO ACCOUNTING
Reporting Book-keeping Analysing
Financial Statements Accounting
1). Process of detailed recording of all financial transaction of a business.
2). Involves preparing accounts from Source Documents.
3). Involves only recording. Book-keeping Accounting 1). Involves process of recording, reporting, analysing & interpreting financial transactions of a business.
2). Process of using book-keeping records to prepare financial statements.
3). It provides information for decision making, planning and appropriate actions for the future of the business.. Transactions Cash Terms (immediate payment) Credit Terms
(payment is postponed) Accounting Flow Types of business Document Journal Ledger Trial Balance Adjustments Financial Statements Accounting Cycles