【学习笔记】C3 the accounting info system LO -understand the basic accou ...

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C3 the accounting info system
LO
-understand the basic accounting information system
-record and summarize basic transactions
-identify and prepare adjusting entries
-prepare financial statements from the adjusted trial balance
-prepare closing entries
-prepare financial statements for a merchandising company


AIS.
-basic terminology
-debits and credits
-accounting equation
-financial statements and ownership structure
-thr accounting cycle


record and summarize basic transactions
-journalizing
-posting
-trial balance

adjusting entries
-types of adjusting entries
-deferrals
-accruals
-adjusting trial balance

preparing financial statements
-closing
-post-closing trial balance
-reversing entries
-summary

financial statements for merchandising
-income statement
-statement of retained earnings
-balance sheet
-closing entries



AIS
an accounting information system collects and processes transaction data and then disseminates the financial information to interested parties


basic terminology
event -a happening of consequence. An event generally is the source or cause of changes in assets, liabilities, and equity. events may be external and internal

transaction -an external event involving a transfer or exchange betweem two or more entities

account -a systematic arrangement that shows the effect of transactions and other events on a specific element(assets, liabilities, and so on)

real and nominal accounts
real -A L E

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关键词：Understand Accounting counting Account System