ACCOUNTING

USERS
Learning Definition of PRINCIPLES
outcomes accounting INTERNAL Business Entity
-meaning of Classifying USERS Going Concern
accounting Recording EXTERNAL Money Measurement
-users of Summarising Historical Cost
accounting (business or non USERS Consistency
information business)
-accounting INTERPRETING
THE Periodicity
principles RESULTS TO ACCOUNTING Full Disclosure
SERS
-accounting INTERESTED U
process TO ENABLE TH
EM TO PROCESS
NS
-form of business MAKE DESICIO Journals Ledger
organizations Source document
Trial
Forms of Business Post-adjusted balance
Adjustment
organizations Trial Balance
Sole Proprietorship Statement of Profit or Loss
Partnership Financial
Company Statements Statement of Financial
Position