Principles and Assumptions in Financial Reporting

Financial Accounting II

About this course

This lecture is part of ACC 202 Financial Accounting II in the Accounting department. The course has 43 recorded lectures across 10 series, all free to watch. Read or download the ACC 202 lecture note to study alongside the video.

More lectures in ACC 202

• Introduction to the Conceptual Framework
• Elements of Financial Statements
• Qualitative Characteristics of Financial Information
• Principles & Assumptions in Financial Reporting
• Introduction to SMEGA
• Principles of SMEGA
• Level 3 Guidance
• Application of SMEGA
• Nature and Formation of Partnership Accounts
• Partnership Capital
• Profit and Loss Sharing
• Changes in Structure
• Dissolution
• Nature and Formation of Companies
• Share Capital and Reserves
• Dividends and Retained Earnings
• Company Finanacial Statements
• Special Issues in Company Accounting
• Nature and Types of Branches
• Branch Transactions and Adjustments
• Branch Accounts and Consolidation
• Principles and Assumptions in Financial Reporting
• Nature and Formation
• Shares Capital and Reserves
• Company Financial Statements
• Nature and Types of Branches.
• Accounting Systems for Branches.
• Branch Accounts and Consolidations