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The evolution of accounting stated in the previous lecture continues with a slight emphasis on how actual record keeping started. Certificate course in financial accounting using tally objective of the course. Each account is given a code, which may comprise of numbers, text or both. Both have previously occupied chairs in the universitys department of accountancy and finance. You can check your reasoning as you tackle a problem using our interactive solutions. Those who rely on financial information include internal users, such as a companys. They are all in pdf format, so you may need to download a pdf viewer such as adobe reader the introductory slides from the induction lecture are available here the solutions file for the practice questions at the end of each chapter will be updated after the last workshop each week. No need to wait for office hours or assignments to be graded to find out where you took a wrong turn.
Financial accounting accounting financial statement balance sheet. It is the maintenance of daily record of all financial transactions in such a manner that it would help in the preparation of suitable information regarding the financial affairs of a business or an individual. Lectures recorded for virtual university of pakistan. Financial accounting chapter 1 lecture part 1 youtube. Basic accounting lecture notes online cost and financial.
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Make inferences based on reasonable examination of financial statements, notes to the accounts and other disclosures, of the financial position, financial performance and changes in. Acca financial accounting fa ffa notes marchjune 2020 exams these course notes are not meant to replace study texts. Event happens, interpret event, enter into journal, post to ledger, unadjusted trial balance, adjusting entries, adjusted trial balance, close temporary accounts, postclosing trial balances, prepare statements. The objective of this lecture is to introduce the subject of financial accounting to the students and. Introduction to the financial accounting fa exam youtube. Lecture notes financial accounting sloan school of management. Acct101 financial accounting ay20152016 term 1 low lay chin g14 2 account for cash, receivables, inventory and noncurrent assets, liabilities and changes in equity. Introduction to financial accounting saylor academy. Audience this tutorial has been designed to help beginners pursuing education in financial accounting or business management. Read about bookkeeping, accounting principles, financial statements. It is a systematic procedure for determining the unit cost of output produced or services rendered. Financial markets and instruments lecture notes subject of this course.
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