HISTORY OF ACCOUNTING LEARNING OUTCOMES Understand the history of accounting dating from prehistoric times to written record keeping. Identify the seven preconditions for the emergence of systematic book keeping. Know Luca Pacioll contributions in introducing double entry book keeping. Accounting is a tool‚ invented by humankind‚ to fulfill needs of society. Unlike the explorers of the past who discovered new lands‚ accounting cannot in any true sense be said to have been discovered
Premium Accountancy Bookkeeping Double-entry bookkeeping system
Chapter 3-1 The Accounting Information System Chapter 3-2 Financial Accounting‚ Fifth Edition Study Objectives 1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain how they are used to record business transactions transactions. 4. Identify the basic steps in the recording process. 5. Explain what a journal is and
Premium Double-entry bookkeeping system Bookkeeping Asset
Proposal of a Collaborative Learning Standardization Toshio Okamoto‚ Mizue Kayama and Alexandra Cristea University of Electro- Communications Graduate School of Information Systems {okamoto‚ kayama‚ alex}ai.is.uec.ac.jp Abstract This paper reports on considerations and steps towards standardization [2] of the collaborative learning environment. This standardization will extend and widen the field of applications possible within the collaborative learning paradigm‚ and will make possible
Premium Educational psychology Collaboration
The basic principles of an accounting information system include all of the following except | | | Student Answer: | | cost effectiveness. (Cost effectiveness is one of the basic principles of accounting information systems.) | | | | flexibility. (Flexibility is one of the basic principles of accounting information systems.) | | | | useful output. (Useful output is one of the basic principles of accounting information systems.) | | | | periodicity. (Correct! Periodicity
Premium Accounts receivable Accounting software Invoice
educational‚ vocational‚ and mentoring programming so there is a smooth transition upon reentering society. Hopefully‚ this will make them want to become productive citizens who will give back and enhance their respective communities. Regarding the Forensic component of my career‚ I plan on becoming a Crime Scene Investigator (CSI). When I become a Crime Scene Investigator‚ I plan on working for the Federal Bureau of Investigation ( FBI) and solving mysteries all around the world. Being in the FBI will
Premium High school Education Leadership
Name: Sample McStudent COMM1100—Forensic Speech: Defending the CDC—Spring 2015 I. Introduction A. [Attention Gaining Device] Most of you here have probably heard about the recent outbreak of Ebola‚ a disease that causes hemorrhages‚ bleeding‚ and ultimately death‚ in Africa. What you may not know is that the disease has claimed over 720 lives just in the first two months of the outbreak‚ according to Alice Park’s 2014 TIME Magazine article. And this pathogenic killer is closer to home than
Free Infection Infectious disease Centers for Disease Control and Prevention
SWOT ANALYSIS Simeon Salakpi 6 PhD in Management Leadership and Organizational Change SWOT ANALYSIS Introduction In general‚ SWOT Analysis is applied to strategic planning for a firm of some kind. In order to successfully earn my PhD in Walden University‚ I should have a strategic plan analyzing myself with respect to my academic strengths‚ academic weaknesses‚ opportunities for achieving my goals and threats to achieving
Premium Management Doctor of Philosophy Doctorate
The basic accounting concepts have defined the conception of the preparation of financial statements and the process of preparation in the UK is well regulated. But financial accounting requires a fair amount of flexibility in some certain areas‚ so the need of judgements and estimations for accounts preparers is demand. Meanwhile it leaves a significant approach in accounting treatments. For example‚ when organizations decide which of several inventory valuation methods to utilize; managers make
Premium Generally Accepted Accounting Principles Balance sheet Financial statements
U. S. Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS) There are numerous companies that use different types of accounting standards or rules. International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles the most popularly used by companies. IFRS is a set of accounting standards that provides a global framework for how public companies prepare and disclose their financial statements. The U.S. Generally
Premium Generally Accepted Accounting Principles Inventory Balance sheet
UNDERGRADUATE PROGRAMME HANDBOOK 2014 – 2015 ACCOUNTING & FINANCE BSc Accounting (N400) BSc Accounting and Finance (N490) BSc Accounting and French (N410) BSc Accounting and German (N4R2) BSc Accounting and Spanish (N4R4) BSc (Econ) Accounting and Economics (Joint Honours) (LN14) BSc (Econ) Accounting and Management (Joint Honours) (NN24) BSc Finance and Management (NN23) INTERCALARY YEAR ©2014 Cardiff Business School Version control: v1.0: Initial version published to students CBS0422 Created
Premium Management Business Economics