5937343
Beschreibung
Mindmap von Becca Stepek, aktualisiert more than 1 year ago
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Erstellt von Becca Stepek
vor mehr als 8 Jahre
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Accounting 121
- Chapter 1:
Accounting in
Business
- Assets=
Liabilities-Equity
- Assets= Liabilities+Owner's
Capital-Owner
Withdrawals+Revenue-Expenses
- Assets= Liabilities+Owner's
Capital-Owner
Withdrawals+Revenue-Expenses
- Assets=
Liabilities-Equity
- Chapter 2:
Analyzing and
Recording
Transactions
- Debit= Left,
Credit= Right
- Assets,
Expenses,
W/D= Debit
- Liabilities,
Revenue,
Capital=
Credit
- Assets,
Expenses,
W/D= Debit
- Debit= Left,
Credit= Right
- Chapter 3:
Adjusting
and
Prepping
Financial
Statements
- Prepaid
Expenses= ASSET
- Prepaid->
Expense as
used
- Prepaid->
Expense as
used
- Unearned
Revenue=
LIABILITY
- Cash-> Unearned->
Revenue
- Cash-> Unearned->
Revenue
- Depreciation-
Expense[Dr] &
Accum. Depreciation
[Cr]
- Prepaid
Expenses= ASSET
- Chapter 4:
Completing
Acct. Cycle
- Temporary
Accts- zero @
end of period-
Pre-closing Trial
Balance
- Close to
Income
Summary
- Close to
Equity
- Close W/D
to Equity
Last
- Close W/D
to Equity
Last
- Close to
Equity
- Revenue,
Expenses,
W/D
- Close to
Income
Summary
- Permanent
Accts
Recorded
on Post-
Closing TB
- Structured &
Unstructured Balance
Sheet
- Unstructured
Lists all
accounts
into broad
categories
(Asset,
Liability,
Equity)
- Structured further
divides broad
categories
(current/non-current
asset/liability, plant
asset, investment
[long/short term])
- Unstructured
Lists all
accounts
into broad
categories
(Asset,
Liability,
Equity)
- Temporary
Accts- zero @
end of period-
Pre-closing Trial
Balance
- Chapter 5:
Merchandising
- Chapter 9:
Accts
Receivable
- Chapter 8:
Cash &
Internal
Controls
- Chapter 6:
Inventory
& Cost of
Sales
- Chapter 10:
Plant
Assets,
Natural
Resources &
Intangibles
- Chapter 11:
Current
Liabilities &
Payroll
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