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Book 1 An introduction to accounting - Coggle Diagram
Book 1 An introduction to accounting
Chapter 1 The purpose of accounting
Bookkeeping and accounting
The development of double-entry accounting
The three main functions of accounting
Stewardship
Control
Management planning and decsion making
Financial and management accounting
Chapter 2 Accounting transactions and cycles
Manual and computerised accounting information systems
Source documents in accounting
Transaction cycles for cash and credit transactions
The accounting cycle
Chapter 3 The skills, knowledge and ethics required for accounting
The role of the accountant in business
Professional accounting skills and knowledge
The fundamental ethical principles of professional accounting
Chapter 4 Essential numerical skills for accounting
use of BODMAS and brackets
Use of calculator memory
Rounding
Fractions
Ratios
Percentages
Negative numbers and the use of brackets
The test of reasonableness
Table of equivalences
Manipulation of equations and formulae
Chapter 5 Essential spreadsheet skills for accounting
What is a spreadsheet?
What are the typical features of worksheets within a
spreadsheet?