GABRIELLA HARMIAN MAGDALENA
1607511028
ABSEN : 03
ACCOUNTING DEFINITIONS:
USER OF SERVICES PROCCES OF THE ACTIVITIES
STATEMENT
OF CHANGES
IN CAPITAL:
THINGS THAT
LEAD TO
INCREASED
OR REDUCED
NUMBER OF
OWNER’S
CAPITAL.
PROFIT /
LOSS
BALANCE
SHEETS:
ASSETS
LIABILITY
CAPITAL
(EQUITAS)
ASSETSCOULD COME FROM OWNER OF THE
COMPANY CALLED
CAPITAL OR FROM
OUTSIDE COMPANY CALLED
LIABILITY
ECONOMIC EVENT / CONDITION THAT AFFECT THE
FINANCIAL POSITION OF THE ENTITY
ENTERPRISE
S COMPANY:
OWNED BY
SHAREHOL
DERS
JOINT
BUSINESS:
OWNED BY
TWO OR
MORE
ALLIED
INDIVIDUAL
BUSINESS
ENTITY
ASSUMPTION:
ENTITY CONCEPT CONCEPT OF
BUSINESS CONTINUITY CONCEPT
STABLE MONETARY
UNIT
GENERAL ACCEPTED ACCOUNTING PRINCIPLES:
THE
RELIABILITY PRINCIPLE (OBJECTIVITY) PRINCIPLE OF
COST (REAL COST)
ETHICS IN FINANCIAL REPORTING : HONEST BIHAVIOUR
cACCOUNTING PROFESSION:
ACCOUNTIN G INTERN PUBLIC
ACCOUNTIN G
cACCOUNTING FIELDS:
ACCOUNTIN G PUBLIC ACCOUNTIN
GINTERS
PILARS OF ACCOUNTING
TYPES OF BUSINESS ORGANIZATION
BUSINESS TRANSACTION
RELATION BETWEEN ASSETS AND THE SOURCE
OF ASSETS
FINANCIAL STATEMENT AND
ACCOUNTING EQUATION ACCOUNTING AS
AN INFORMATION SYSTEM
