INTRODUCTION TO ACCOUNTING

Dr Godwin Ohiokha and PROF. IZEDONMI, F.O, & MR. IYAFEKHE, C.   (Published 2017)

Dr Ohiokha
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Abstract

OVERVIEW
This foundation course in Accounting aims at exposing the students to basic techniques of classifying and recording the different types of cost and revenues associated with transactions and compiling simple financial reports. Topics covered in this course include: Brief history of the development of accounting, definition, branches of accounting, users, uses and qualities of accounting information; basic accounting concepts, procedures and practices; measurement of assets, liabilities, income and costs, accounting equation, book keeping (books of primary entry, ledgers, bank reconciliation statements, etc); the trial balance ; uses of suspense accounts, preparation of financial statements; differences between cash and trade discount, reserves and provisions, etc.; conceptual framework for the preparation and presentation of financial statements, introduction to SAS 1 & 2 and other equivalent IAS, IFRS etc


Item Type: Courseware(non-copyrighted, full text)
Format: PDF document,   90.46 KB
Copyright: Creative Commons LicenseCreative Commons license
Keywords: ACCOUNTING
Department: Accounting and Economics
Field of Study: Accounting
Uploaded By: Uddin Osemengbe Oyaimare
Date Added: 25 Nov 2017 3:11pm
Last Modified: 25 Nov 2017
courseware URL: https://www.edouniversity.edu.ng/oer/courseware/introduction_to_accounting


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