Lecture Survey of accounting (3/e) - Chapter 1: An introduction to accounting

After you have mastered the material in this chapter, you will be able to: Explain the role of accounting in society; construct an accounting equation using elements of financial statement terminology; record business events in general ledger accounts organized under an accounting equation; classify business events as asset source, use, or exchange transactions; use general ledger account information to prepare four financial statements; record business events using a horizontal financial statements model.

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