1. a Introduction to Accounting
Klausur am 17.10.
Klausur am 17.10.
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Kartei Details
| Karten | 93 |
|---|---|
| Sprache | English |
| Kategorie | Englisch |
| Stufe | Universität |
| Erstellt / Aktualisiert | 14.09.2015 / 28.08.2021 |
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Definition "the consistency principle".
Once you adopt an accounting principle or method, continue to follow it consistently in future accounting periods. Only change an accounting principle or method if the new version in some way improves reported financial results.
Money that is owed.
debt
An agreement where the owner of something allows someone else to use it for a specific time for a sum of money.
lease
The proportion of capital to borrowed funds when buyingan asset or financing a company.
gearing
The opposite of assets.
liabilities
An agreement between two or more parties, often written.
contract
Buying or selling something
transaction
Someone who owns parts of a company.
shareholder
debt
Money that is owed.
lease
An agreement where the owner of something allows someone else to use it for a specific time for a sum of money.
gearing
The proportion of capital to borrowed funds when buyingan asset or financing a company.
liability
The opposite of assets.
contract
An agreement between two or more parties, often written.
transaction
Buying or selling something
shareholder
Someone who owns parts of a company.
The person in a company who is responsible for making payments and receiving money.
bookkeeper
4 Types of audits
Performance auditing
Financial audits
Compliance audits
Investigative audits
What is the opposite of "tangible". (materilles Wirtschaftsgut)
intangible (immaterielles Wirtschaftsgut)
The person in a company who checks that the accounting procedures are accurate.
internal auditor
Definition of "Performance auditing"
Performance auditing is an independent evaluation of an organization's operatios, intended to make it more efficient.
What is the opposite of "on time"? (termingerecht)
deferred (Stundung/hinausgeschobene Zahlung)
What is the opposite of "payables"? (Verbindlichkeiten)
receivables (Forderungen)
The person who is engaged to check the accounting procedures of a company and/or the correctness of the financial statements, but who is employed by another company.
external auditor
Definition of "Financial audits"
Financial audits are similar to those performed in the public arena.
The person who oversees and supports the bookkeepers or accountants in the finance department, especially in large firms.
back-office manager
The opposite of "liability" (Schuld)
asset (Gewinn)
Definition of "Compliance audits"
Compliance audits determine whether the organization is following laws, regulations, and contractual grant or loan agreements.
An accountant who has not yet taken the professional examinations.
trainee accountant
Indirect compensation paid to staff (e.g. health insurance, pension)
employee benefits
Definition of "Investigative audits"
Investigative audits are performed when there is any suspicion of illegal activity.
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