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Useful and concise summary for all key points in Financial Accounting CA$11.89   Add to cart
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  3. University Of Toronto (U Of T )
  4.  
  5. Commerce Economics
  6.  
  7. MGT120 (MGT120)

Summary

Useful and concise summary for all key points in Financial Accounting
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This is a handwritten summary of the introduction to financial accounting. It includes basic concepts, formulas of different ratios, and the skills to memorize and use. All the key points and fallible points are shown in this wonderful summary.

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Document information

  • November 8, 2022
  • 16
  • 2022/2023
  • Summary

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Accounting
Liabilities t
Asset SH
Equity
=




common share

retained earning

Asset

Deferral :
prepaid expense DR prepaid × X



suppy CR Cash

。
DR xx
expense
Ca prepaid expense

Unearned Revenue DR Cash IAIR
liabilitiy
CR unearned Revenue

DR unearned
revenu


CR XX Revenue




Depreciation : DR depreciation
expense
CR Accumulated Depreciation
Balance sheet : PPE :




××

Less : Accumulated Depreciation .




tccurals : Accured expense : DR salary
expense
CR
salary payable

, DRsalangexpenseDRsalangpayable.cn

cashAc uredRwenue-DRAIRCRXXRevenwec.ws
ingAccountiRevenue.eu/pense.dividendsDRXxRevenueCR
RetainedEamingDR etainedEamingCRX Epnse.BR
Re ainedEamingCRDivdendsiNetiworkingcapital.tn
TotalcurreRatio-anntAssetscmentliabiliweshgherbe.tn
ntAssets-Elalcurrentciabilitiescurren.tn
isastrongcunentRatiODebtRat.io
15




LiabilitieslttalAsse.es
=
T.at
lowerbette.ir

, summaryofReconcilingIt.ms
!
BookBalanceAddideposit.in
Bank Balance



transitiAddibankcollectims.interestirevenue.TT
receiptssubtractioutstandingchequesiisubtract.se
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payment.si/td orSubtract:er orsBal nceshe tac ount
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$




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