Top Accounting Flashcards

ACCOUNTING 301
Cards: 13| Attempts: 0| Last updated: Sep 16, 2015
  The Essential Characteristics Of Accounting A...
  The Identification, Measurement And Communica...
  Financial Accounting Is
  The Process That Culminates In The Preparatio...
  Users Of Financial Statements Can Be:
  Investors, Creditors, Managers, Unions, And G...
  The Financial Statements Most Frequently Prov...
  The Balance Sheet, The Income Statement, The ...
Forensic Exam 1
Cards: 13| Attempts: 0| Last updated: Sep 18, 2015
  Burglary
  Unlawfully Entering Structure To Commit A Cri...
  Larceny (Theft)
  Unlawfully Taking And Converting Personal Pro...
  Robbery
  Larceny Or Theft With Force Or Threat Of Inju...
  Stealing
  Theft--less Technical And Less Specific Legal...
Accounting Chapter 3 Vocabulary
Cards: 13| Attempts: 0| Last updated: Sep 22, 2015
  Entry 
  Information For Each Transaction Recorded In ...
  General Journal 
   journal With Two Amount Columns In Whic...
  Double-entry Accounting 
  The Recording Of Debit And Credit Parts Of A ...
  Source Document 
  A Business Paper From Which Information Is Ob...
COMM 335: Accounting Information Systems
Cards: 13| Attempts: 0| Last updated: Sep 22, 2015
  Operational Databases
  Databases That Are Used For Operating A Busin...
  Data Warehouses
  Where Data Is Stored For Future Analyzation A...
  The Enterprise Database Includes:
  - Operational Databases- Data Warehouses
  Database Administrator
  Responsible For Managing The Database System
Accounting Chapter 11
Cards: 13| Attempts: 0| Last updated: Sep 17, 2015
  A Ledger That Is Summarized In A Single Gener...
  Subsidiary Ledger
  A Subsidiary Ledger Containing Only Accounts ...
  Accounts Payable Ledger
  A Subsidiary Ledger Containing Only Accounts ...
  Accounts Receivable Ledger
  An Account In A General Ledger That Summarize...
  Controlling Account
Accounting 3131
Cards: 13| Attempts: 0| Last updated: Sep 17, 2015
  Indicate Whether A Debit Will Increase Or Dec...
  Increase
  Indicate Whether A Debit Will Increase Or Dec...
  Increase
  Indicate Whether A Debit Will Increase Or Dec...
  Decrease
  Indicate Whether A Debit Will Increase Or Dec...
  Increase
Ch.6- Accounting Vocab
Cards: 13| Attempts: 0| Last updated: Sep 22, 2015
  Fiscal Period
  Length Of Time For Which A Business Summarize...
  Worksheet
  A Columnar Form Used To Summarize The General...
  Trial Balance
  Proof Of The Equality Of Debits And Credits I...
  Adjustments
  Changes Recorded On A Work Sheet To Update Ge...
Accounting - Test 2
Cards: 13| Attempts: 0| Last updated: Sep 18, 2015
  Merchandising Companies
  Buy And Sell Merchandise As Their Primary Sou...
  Retailers
  Merchandisers That Purchase And Sell Directly...
  Wholesalers
  Merchandisers That Sell To Retailers
  Primary Source Of Revenue For Merch Co.
  Sale Of Merchandise = Sales Revenues/sales
What Is Cost Accounting And Its Relevant Steps Flashcards
Cards: 13| Attempts: 0| Last updated: Mar 31, 2021
  Uses Linear Algebra And Global Consumption Ra...
  Equally Accurate Simplification
  Uses The Most Expensive Activities, The Inexp...
  Approx. Relevant Simplification
  Simplifying Costs After-the-fact
  1. Approx. Relevant 2. Equally Accurate (TD...
  Added To Cost Of Job (No Journal Entry)
  Abnormal Spoilage
INSTRUCTIONS FOR CONGREGATION ACCOUNTING
Cards: 13| Attempts: 0| Last updated: Sep 23, 2015
  What Is It That You Must Always Keep?
  Always Keep Accurate And Up To Date Records.
  What Must You Use For Keeping Congregation Re...
  Use All The Forms Provided By The Branch Offi...
  If Two Or More Congregations Share The Use Of...
  If Two Or More Congregations Share The Kingdo...
  When Opening A New Account What Documents Mus...
  When Opening A New Account, Provide The Follo...
ACCOUNTING 317
Cards: 13| Attempts: 0| Last updated: Sep 16, 2015
  Cost Mgmt Info
  Is The Info The Manager Needs To Effectively ...
  Cost Mgmt
  The Practice Of Accounting In Which The Accou...
  Mgmt Accountants
  Are The Accounting Professionals Who Develop ...
  Cost Mgmt Info Is Provided For What 4 Major M...
  Strategic Mgmt, Planning And Decision Making,...
ACCOUNTING INFORMATION SYSTEMS
Cards: 13| Attempts: 0| Last updated: Sep 22, 2015
  MANDATORY INFORMATION
  Information That Must Be Supplied
  ESSENTIAL INFORMATION
  Info That Is Simply Needed To Do Business&nbs...
  EXAMPLE OF ESSENTIAL INFORMATION
  The Price Of A Product Or A Shipping Address
  DISCRETIONARY INFORMATION
  Information That A Company Might Or Might Not...
Accounting Information Systems
Cards: 13| Attempts: 0| Last updated: Sep 17, 2015
  Transaction
  An Agreement Between Two Entities To Exhange ...
  Transaction Process
  The Process That Begins With Capturing Transa...
  Revenue Cycle
  Where Goods And Services Are Solds For Cash O...
  Expenditure Cycle
  Where Companies Purchase Inventory For Resale...
Accounting
Cards: 13| Attempts: 0| Last updated: Sep 17, 2015
  The Financial Statement That Reports The Reve...
  Income Statement
  The Financial Statement That Reports Teh Asse...
  Balance Sheet
  Under The Accrual Basis Of Accounting, Expens...
  Service Or Goods Have Been Delivered
  Under The Accrual Basis Of Accounting, Expens...
  Expense Matches The Revenues Or Is Used Up
Accounting
Cards: 13| Attempts: 0| Last updated: Sep 30, 2015
  AICPA
  The Accounting Profession's Main Organization...
  FASB
  Current Authoritative Body For Developing GAA...
  GASB
  Establishes Standards For State And Local Gov...
  IASB
  Developer Of International Accounting Standar...
Accounting
Cards: 13| Attempts: 0| Last updated: Sep 22, 2015
  Accounting Equation
  Assets = Liabilities Plus Owner's EquityThe E...
  Asset
  What A Business Owns, (cash, Supplies, Buildi...
  Liabilities 
  (debts), What A Business Owes To Creditors(cr...
  Owner's Equity
  Owed To The Owner

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