Basic Accounting Financial Statement

Definition ASC Statement of financial Position

AICPA (Balance Sheet)
AAA Statement of Financial Performance
History Philippines (Income Statement)
World Statement of Changes of Equity
Statement of Cash Flow
Accountancy Law Notes to Financial Statement
Professional Regulatory Bodies International Journalizing and Post Closing Entries
Philippines Post Closing Trial Balance
Journalizing and Post Reversing Entries
Accounting Principle GAAP
Accounting Business transaction
Investment
Conceptual Framework Definition In property
Purpose Value of Property
Scope Objective With attached Liability
Qualitative Characteristic Existing Business
Definition,Recognition and Drawings
Measurement Cash on Hand and in Bank
Accounting Cycle Payroll
Gather Information – Business Paper Promissory Note Non-Interest Bearing
Journalizing Interest Bearing
Posting to Ledger Taxes
Unadjusting Trial Balance
Adjusting Entries Accounting Policies, Estimate and Errors
Prepayments Prepaid Expense Changes in Accounting Estimate Retroactive
Unearned Revenues Prospective
Retrospective
Accruals Accrued Revenues Locating Errors in Trial Balance
Accrued Expenses Types of Business
Service
Uncollectible Accounts Write-off Merchandising
Allowance Manufacturing
Depreciation Straight Method
Usage Method Merchandising
Output Method Operating Cycle
Working-hours Income Measurement
Mileage Method Flow of Cost
Decreasing change Method Perpetual vs. Periodic
Diminishing Costing Method
Double Declining Freight Charges
Sum of the Years Manufacturing
Interest Method Two types of System (Introduction only)
Annuity Method Operating Cycle
Sinking Fund Method Income Measurement
Other Method Flow of Cost
Revaluation Bank Reconciliation
Group or Composite
Discounted CashFlow
Replacement
Adjusting Trial Balance