XSIQ
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Accounting - Introduction - Accounting terminology, A - C
Accounting terminology, A - C
* accounting information in assessing the performance of a business
operated as a sole trader in such matters as profitability and liquidity;
* debtors using an ageing analysis;
* the information presented in accounting reports and budgets for a
business.
* ledger accounts at the end of an accounting period; [1]
* the 'disposal of asset' account to determine the profit or loss on
disposal of assets.
* owners equity (capital) from a given list of assets and liabilities at
a particular date;
* the amount of profit earned from a given set of information relating to
a specific period of time.
* the accuracy of ledger recordings;
* a bank statement against the cash records of a business.
* items into categories of assets, liabilities and owners equity, with
revenue and expenses as elements of owners equity;
* items in Profit and Loss statements to provide information for
assessing the performance of different functions or responsibilities.
* a 'T' ledger with a three column ledger;
* the cash method of recognising a transaction with the accrual method of
recognising a transaction.
* a control account from data provided, e.g., a debtors control account,
to determine credit sales;
* a table showing the impact of different methods of depreciation on the
Profit and Loss statement and balance sheet.
* the preparation of annual accounting reports in terms of their value to
the management of a business.
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