acct bba 102 c3

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

11Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

22Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

33Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

44Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

55Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

66Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

77Sunday, May 18, 2014Sunday, May 18, 2014

Types of Adjusting Entry Types of Adjusting Entry

PrepaymentsPrepaymentsAccrualsAccruals

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

88Sunday, May 18, 2014Sunday, May 18, 2014

PrepaymentsPrepayments

Payment made or Payment made or received in advance.received in advance.1. Prepaid expenses1. Prepaid expenses2. Unearned Revenues2. Unearned Revenues

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

99Sunday, May 18, 2014Sunday, May 18, 2014

Prepaid expensesPrepaid expenses

Expenses are paid Expenses are paid in cash and in cash and recorded as asset recorded as asset before they are before they are usedused

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1010Sunday, May 18, 2014Sunday, May 18, 2014

Unearned RevenuesUnearned Revenues

Cash received Cash received and recorded as and recorded as liability before liability before revenue is earnedrevenue is earned

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1111Sunday, May 18, 2014Sunday, May 18, 2014

AccrualsAccruals

Cash is not paid or Cash is not paid or received even expenses received even expenses or revenues are or revenues are recognizedrecognized

1.1. Accrued ExpensesAccrued Expenses2.2. Accrued Revenues Accrued Revenues

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1212Sunday, May 18, 2014Sunday, May 18, 2014

Accrued ExpensesAccrued Expenses

Cash is not paid Cash is not paid expenses or revenues expenses or revenues are recognizedare recognized

1.1. Accrued Revenues Accrued Revenues

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1313Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1414Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1515Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1616Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1717Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1818Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

1919Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2020Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2121Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2222Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2323Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2424Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2525Sunday, May 18, 2014Sunday, May 18, 2014

Class TestClass Test

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2626Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2727Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2828Sunday, May 18, 2014Sunday, May 18, 2014

Dr. Md. Abdul Hannan Mia, FCMADr. Md. Abdul Hannan Mia, FCMAProfessor, Department of MISProfessor, Department of MIS

University of DhakaUniversity of Dhaka

2929Sunday, May 18, 2014Sunday, May 18, 2014