an introduction to accounting

Accounting

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This presentation is used to introduce year 12 students to accounting. It features many word clouds to summarize the basic concepts.

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Accounting

Why does the owner need financial information?

Users of Financial information

Types of Accountants

Characteristics

C omparabilityU nderstandability R elevanceR eliability

Principles

Principles

C onsistencyH istorical CostE ntityR eporting Period

M aterialityC onservatismG oing Concern

Accounting Equation

A=L+Oe

Learn these terms

• Assets• Liabilites• Owners Equity• Revenue• Expenses

Business?

A = L+(Oe+Revenue-Expenses)

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an introduction to accounting

Education

users of financial information

accounting equationa

types of accountants