SURVEY OF ACCOUNTING
SURVEY OF ACCOUNTING ACCT 2000
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This 1 page Class Notes was uploaded by Modesto Williamson on Tuesday October 13, 2015. The Class Notes belongs to ACCT 2000 at Louisiana State University taught by David Anderson in Fall. Since its upload, it has received 17 views. For similar materials see /class/223046/acct-2000-louisiana-state-university in Accounting at Louisiana State University.
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Date Created: 10/13/15
ACCT 2000 EXAM 1 STUDY OUTLINE Spring 2009 CHAPTER 1 I Fields of Accounting II Organizations Impacting Accounting III De nitions 7 creditor entity GAAP etc CHAPTER 2 I Concepts and Principles 7 Entity Historical cost Full disclosure Stable dollar Materiality Going concern Periodicity Conservatism II Basics of nancial statements what does each one report etc III Account classi cation identifying the speci c type of account and in which nancial statement it is reported IV Accounting Equation V De nitions 7 Assets Liabilities Owners Equity and all accounts ie What is Accounts Receivable etc CHAPTER 4 I Accounting Cycle what are the 11 steps and what does each step accomplish II Transaction analysis 7 ability to identify which speci c accounts were affected and how III Debit and credit rules IV Journal entry preparation V Adjusting journal entry preparation VI De nitions 7 General ledger debit credit accrual basis
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