Part I - PRELIMINARIES
Introduction to Accounting
4 Topics | 1 Quiz
Branches of Accounting
4 Topics | 1 Quiz
Users of Financial Information
2 Topics | 1 Quiz
Forms of Business Organizations
2 Topics | 1 Quiz
Business Activities and Transactions
3 Topics | 1 Quiz
PART II - ACCOUNTING PRINCIPLES AND ASSUMPTIONS
Financial Statements
3 Topics | 1 Quiz
Standard Setting
3 Topics | 1 Quiz
Elements of Financial Statements
6 Topics
PART III - ACCOUNTING PROCESS
Main Branches of Accounting
Accounting started as a simple listing of items used in trade and early commerce, such as the number of livestock, the grains in storage, the amounts of product sold, expenses paid, and the cash remaining on hand. Nevertheless, entrepreneurs considered this limited information significant. Over time, economies grew, and transactions increased in volume. New regulations and taxation were imposed. Accounting had to evolve and branched out to concentrate on specialized areas and provide specific information for specific decisions.
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