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
Information About Cash Flows
Knowing and understanding the elements of financial statements is the most important foundation knowledge to achieve mastery of accounting. The elements are at the core of the accounting function and form the structure of financial statements, from the moment a transaction or event happens to its final classification and presentation in the financial statements. Along the way the rules, procedures, techniques, principles are all based on the nature of these elements.
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