Accounting Fundamentals In Society (ACCY111) lecture notes
Accounting Fundamentals In Society lecture notes summarising ACCY111 at the University of Wollongong. 37 page notes were written in 2021.
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About These Notes
These notes contain weekly lecture summaries of the ACCY111: Accounting Fundamentals In Society subject. They cover weeks 1 to 12. Diagrams are used to visually express the theories. Covered contents are:
- Introduction to accounting: Decision making and the role of accounting
- Financial statements for decision making
- The accounting equation
- Underlying assumptions of financial statements
- Conceptual framework and qualitative characteristics of financial statements
- Recording Transactions
- Adjusting the accounts
- Adjusting the accounts: Preparation of Financial statements
- Completing the accounting cycle – closing and reversing entries
- Accounting for retailing
- Accounting and Covid
- Accounting Systems (subsidiary ledgers and control accounts, abnormal balances in subsidiary ledgers, special journals)
- Analysis and interpretation of financial statements
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