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Kế toán tài chính (C4 ACCOUNTING FOR FIXED ASSETS (Accounting for a…
Kế toán tài chính
C4 ACCOUNTING FOR FIXED ASSETS
Accounting for a decrease in fixed assets
Accounting for depreciation and amortisation
Accounting for an increase in fixed assets
Accounting for expenditures during useful life of fixed assets
Measurement of fixed assets
Presentation and disclosure in the financial statements
Definition, classification and recognition criteria
C3 ACCOUNTING FOR INVENTORIES
Inventory costing
Accounting for inventories under a perpetual inventory system
Definition and control of inventory
Allowances for inventories
Accounting for inventories under a periodic inventory system
Presentation and disclosure in the financial statements
C2 ACCOUNTING FOR CASH AND RECEIVABLES
Trade receivables
Other receivables
Cash
Allowance for doubtful debts
Definition and internal control
Presentation and disclosure in the financial statements
C1 INTRODUCTION TO FINANCIAL ACCOUNTING
An introduction to financial statements
Ethic issues in preparation and presentation of financial statements
The recording process
Accounting principles and basic requirements in accounting
Basic requirements
Accounting principles
Nature of financial accounting
Related legal document system
Definition and the role of accounting in business
C6 ACCOUNTING FOR BUSINESS INCOME
Accounting for income summary
Presentation and disclosure in the financial statements
Accounting for operating and other expenses
Accounting for other revenue and gains
Accounting for revenue
Revenue recognition
Accounting for sales revenue
Definition and accounting principles
Accounting for interest and other revenues
C7 FINANCIAL STATEMENTS
Income statement
Statement of cash flow
Balance sheet
Notes to the financial statements
C5 ACCCOUNTING FOR LIABILITIES AND OWNER’S EQUITY
Owner’s equity
Accounting for owner’s invested equity
Accounting for differences upon assetrevaluation
Definition, classification and accounting principles
Accounting for investment and development fund
Presentation and disclosure in the financial statements
Liabilities
Accounting for intra-company payables
Accounting for borrowings and finance lease liabilities
Accounting for trade payables
Definition, classification and accounting principles