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Shvoong Home>Business & Economy>Accounting>General Accounting/Basic Accounting Summary

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General Accounting/Basic Accounting

Academic Paper Summary by: geekness    


Accounting
Definition
Is a service activity its function is to provide qualitative information,primarily financial
in nature, about economics entities that is intended to be useful in making economic decision-in alternative course of action.
Concepts included in definition
1. service activity
2. useful
3. quantitative financial information
4. economic decisions
Methods of Accounting
1. Cash Basis - Income is recognized when recieved
2. Accrual Basis - Income is recognized when earned
3. Installment Basis - Same as accrual basis
Elements of Financial Statements
1.Assets
2. Liabilities
3. Equity
4.Revenue
Balance Sheet
Income Statement
Cash Flow
Published: August 28, 2008
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