FORM 5 ACCOUNTANCY NOTES ALL TOPICS

FORM 5 ACCOUNTANCY NOTES ALL TOPICS

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FORM 5 ACCOUNTANCY NOTES ALL TOPICS

In this article your going to get all form 5 accountancy notes all topics,so to view this notes please click each




TOPIC 1; NATURE AND CONTEXT OF ACCOUNTANCY

 

TOPIC 2; CORRECTION OF ACCOUNTING ERRORS

 

TOPIC 3; PROVISIONS FOR DEPRECIATION

 

TOPIC 4; FINANCIAL STATEMENTS ANALYSIS AND INTERPRETATION

 

TOPIC 5; BRANCH ACCOUNT

 

TOPIC 6; INVESTMENT ACCOUNT

 




FORM 5 ACCOUNTANCY NOTES ALL TOPICS

Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the “language of business”, measures the results of an organization’s economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms “accounting” and “financial reporting” are often used as synonyms.




Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting.[5][6] Financial accounting focuses on the reporting of an organization’s financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system. Accounting information systems are designed to support accounting functions and related activities




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