ACCOUNTING CONCEPTS AND PRINCIPLES1 Prepared By: Rahul A. Paneliya

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Accounting Principles | Explanation

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MIT 18.S096 Topics in Mathematics with Applications in Finance, Fall 2013 View the complete course: Instructor: Peter Kempthorne, Choongbum Lee, Vasily …

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Understanding the Accounting Equation
Understanding the Prudence Accounting Concept
Understanding the Matching Accounting Concept
Understanding the Accounts Concepts
Understanding the Principles of Accounts

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THIS CHANNEL’S OBJECTIVE IS TO TEACH BASIC ACCOUNTING TO STUDENTS OR PROFESSIONALS FROM OTHER FIELDS WANTING TO LEARN BASICS OF ACCOUNTING.

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J.B. SHARMA has prepared over 10 videos dealing withBasic Accounting Concepts. These include:

• PARTNERSHIP – FUNDAMENTALS
• FINANCIAL STATEMENTS (WITH ADJUSTMENTS) PROFIT & LOSS ACCOUNT AND BALANCE SHEET
• DEPRECIATION
• BANK RECONCILIATION STATEMENT
• SUBSIDIARY BOOKS (CASH BOOK)
• RECTIFICATION OF ERRORS IN ACCOUNTS
• LEDGER POSTING, BALANCING AND TRIAL BALANCE
• JOURNAL ENTRIES
• RULES OF DEBIT & CREDIT
• ACCOUNTING EQUATION

Preview and download the course Accounting Principles I on iTunes U.

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Though accounting may seem like a dense and complex subject, this course is designed to present the accounting cycle in an accessible and logical manner. This course will provide you with a solid understanding of basic accounting principles and will introduce you to financial statement analysis.

This e-book is a guide and reference resource for students of accounting (and its subsidiary, bookkeeping). In simple language, it explains the basic accounting concepts and why they are important in the process and application of accounting/bookkeeping.

Basically, the mechanics of accounting is little more than adding and subtracting figures, and sometimes applying a percentage. So, it is not usually the maths of accounting that students find difficult to grasp. Rather, it is the WHY of accounting.

This book compiles answers provided by Peter Baskerville to questions about the WHY of basic accounting. It is designed as a learning resource that users can ‘dip in and out of’ as they seek answers to specific questions, rather than as a book to be read sequentially from cover to cover. As a result, there is some necessary repetition to ensure answers to all questions are contained and comprehensive.

Peter has taught bookkeeping and accounting for many years at a technical college, and has first-hand experience in helping students to understand basic accounting concepts.

Peter explains the background and first principles that underpin each concept. The answers are grouped and ordered according to the standard learning process in accounting, but their focus is on the WHY: why accounting and bookkeeping operate as they do.

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Learn all about our newest mobile app designed to help accounting students learn everything from basic accounting principles to international financial reporting standards.

Accounting educators: this was designed to supplement your accounting classes.

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In this unit we introduce you to the essential skills and concepts of bookkeeping and accounting. To start with you will gain some practical skills in numeracy including learning about rearranging simple equations as well as some important calculator skills. Afterwards, you will gain knowledge and understanding of the fundamental principles that underpin bookkeeping and accounting. You will learn the time-honoured rules of double-entry bookkeeping and also how to prepare a trial balance and the two principal financial statements: the balance sheet (also known as the statement of financial position) and the profit and loss account (also known as the income statement).

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