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Accounting Theory Topics Guide

This document provides an outline of accounting theory topics from the 9th edition of the textbook "Accounting Principles" by Weygandt, Kimmel & Kieso. It lists 12 main topics that will be covered, including the accounting equation, debits and credits, adjusting entries, comparative analysis tools, concepts of earning power and quality of earnings. It also lists additional accounting concepts that will be covered like net present value, payback period, internal rate of return, and assumptions used in accounting like monetary unit and going concern. The outline provides the serial number, topic, and page number for each main section.

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233 views1 page

Accounting Theory Topics Guide

This document provides an outline of accounting theory topics from the 9th edition of the textbook "Accounting Principles" by Weygandt, Kimmel & Kieso. It lists 12 main topics that will be covered, including the accounting equation, debits and credits, adjusting entries, comparative analysis tools, concepts of earning power and quality of earnings. It also lists additional accounting concepts that will be covered like net present value, payback period, internal rate of return, and assumptions used in accounting like monetary unit and going concern. The outline provides the serial number, topic, and page number for each main section.

Uploaded by

ehsanulbigboss
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Accounting Theory Suggestions

SS – 705

(According to 9 th
Edition)
(Book Name: Accounting Principles)
(Writers: Weygandt, Kimmel & Kieso)
Serial No Topic Page No
01 Study Objectives of Financial Statement 20
02 Explain what Accounting is & Identify the Users & Uses of Accounting 27
03 State the Accounting Equation & Define its components 28
04 Define Debits & Credits & Explain their use in Recording Process 74
05 Explain What a Journal is & How it helps in the Recording Process 75
06 Define Fiscal and Calendar Year with Example 96
07 Explain the Accrual vs. Cash Basis Accounting 97
08 Explain the reasons for adjusting entries 99
09 Discuss Different Basis of Comparative Analysis 793
10 Identify the tools of Financial Statement Analysis 793
11 Understand the concept of Earning power & How Irregular items are 819
presented
12 Understand the concept of Quality of Earning 819

More Topics:
• Net Present Value(NPV)
• Payback Period(PBP)
• Internal Rate of Return(IRR)
• Financial Management, Forms 2 types of Financial Market
• Monetary Unit Assumption
• Going Concern Principles
• Economic Entity Assumption

# including Sheets which are given to “Maa Enterprise”

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