《principles of accounting》chap2PPT课件.pptx


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Chapter 2
Transaction Analysis
Learning objective

Explain what a transaction is
Learning Objective
LO 1
EXPLAIN WHAT A TRANSACTION IS
Transaction
Any event that has a financial impact on the business
Can be measured reliably
Provides information about an exchange
Something given
Something received
Accounting records both sides of a transaction
LO 1
EXPLAIN WHAT A TRANSACTION IS
Transaction Examples
Purchase fresh produce
Sell product
Borrow money
Repay a loan
Whole Foods Market, Inc.
Define “account,” and list and differentiate between different types of accounts
Learning Objective
Assets
Goods pany sells to customers
Inventory
Expenses paid in advance, such as insurance and rent
Prepaid Expenses
Cost of land used in operations
Land
LO 2
Economic resources that provide a future benefit
Assets
Cost of buildings used in operations
Building
Equipment, Furniture, and Fixtures
Cost of furniture, fixture, and equipment used in operations
Includes heating and air conditioning, computers, and office furniture
LO 2
Economic resources that provide a future benefit

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  • 时间2018-07-17