文档介绍：YING WA GIRLS’ SCHOOL PRINCIPLES OF ACCOUNTS Prepared by: Mr. CHEUNG Outlines What is Accounting? Curriculum of CE Principles of Accounts Academic and career prospects of studying Accounts Qualities of studying Principles of Accounts What is Accounting? Accounting is concerned with: Recording of data Classifying and summarizing municating the data for decision making What is Accounting? Accounting is concerned with: Recording of data Also known as book-keeping A process of recording daily transactions of the business What is Accounting? Accounting is concerned with: Classifying and summarizing data Preparation of “Profit and Loss Account” to calculate the profit for the year Preparation of “Balance Sheet” to summarize the assets and liabilities and capital of pany What is Accounting? Accounting is concerned with: Communicating the data for decision making Disclosure of financial information to different users Presentation of figures in a consistent and understandable format Curriculum of CE Principles of Accounts Curriculum of CE Principles of Accounts pany accounts Types of shares Issue of shares