Accounting Principles and Conceptual Framework flashcards
103 flashcard decks by 81 users · Page 1 of 3
This GoConqr page gathers flashcards on accounting definitions, accounting policies and the conceptual framework. University students and professional candidates, school students and teachers can use them to practice terms and reporting concepts. There are over 90 flashcard resources across these levels, made by GoConqr users. Choose a deck to get started.
Select topic
- Accounting Terminology10
- Accounting Assumptions and Conventions8
- Accounting Standards and Policies11
- Qualitative Characteristics of Financial Information29
- Financial Statement Elements6
- Accounting Measurement Bases7
- Accrual and Cash Basis Accounting20
- Accounting Equation and Double-Entry Bookkeeping24
- Adjusting Entries11
- Capital and Revenue Expenditure5
- Accounting Theory19
- Critical Accounting Theory5
- Accounting Research5
Flashcards
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13 cardsLevel 2 Accounting Definitions
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102 cardsFinancial Management Users of Accounting Info
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57 cards1.4 The IASB Conceptual Framework Describe the two Conceptual Frameworks and when they existed (2)
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50 cardsWeek 7 AT
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75 cardsACC1100 Exam Prep 2018 How are retained earnings for a period calculated?
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75 cardsMid sem
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36 cards7.1 Bookkeeping 1) Accounting Equation 2) Alternative Form
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81 cardsAccounting 201 Exam Accounting basis in which companies record, in the periods in which the events occur, transactions that cha...
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37 cardsChp 2: Conceptual Framework Underlying Financial Reporting Objective of Financial Reporting
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41 cardsMid Sem Q's 1. Which of the following is not an argument for regulation?
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44 cardsConceptual Framework and Standard Setting Conceptual Framework and Standard Setting
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42 cardsUntitled PURPOSE OF A CASHFLOW STATEMENT
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46 cardsConceptual framework Why financial statements are produced?
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48 cardsIntermediate Accounting Assets are Increased by (debits or credits)
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8 cardsFinancial Accounting Theory - Module 10 What is behavioural Research?
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14 cardsFinancial Accounting Theory - Week 12 What is Positive Accounting Theory?
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48 cardsDefinitions - Chapter 2
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28 cardschapter1- unit5-9 accounting terminology
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38 cardsConceptual Framework, Conceptual Framework and Standard Setting Process
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27 cardsChapter 1 Conceptual framework What are fundamental qualitative charactersitics of financial information?
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15 cardsFinancial Accounting Theory - Module 2 What is an Accounting Standard?
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26 cardsChapter 9 Key Terms Chapter 9 Key Terms
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12 cardsaccounting concept what's the point of accounting concept?
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51 cardsAccounting _1 The purpose of the Statement of Financial position (balance sheet)
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17 cardsFRK 100 Ch1 The purpose and status of conseptual framework
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20 cardsAccounting - module 2 - unit 2 What is the going concern concept?
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7 cardsFinancial Accounting Theory - Module 3 What is the Free-Market Perspective?
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22 cardsThe Frameworks AAT LEVEL 4 Financial Statements, THE FRAMEWORKS ,REVISION FLASH CARDS
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25 cardschapter1 unit1-4 accounting terminologies
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32 cardsFoundation Review 1.1 What primary qualities must fin. info. have for it to be useful to readers?
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36 cardsChapter 1 Accounting and the Business Enviornment The informagtion system that measures business activities, processes the information into reports and commu...
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28 cardsAccounting test 1
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15 cardsAccounting Rules
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12 cards1.3 Bases of Accounting 1. What are the three bases of accounting? (3)
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29 cardsGlossary of Accounting Terms
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15 cardsUntitled
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14 cardsAccounting Concepts
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19 cardsConceptual Framework Overview
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15 cardsHistorical cost accounting What are advantages of historical cost accounting - 1,2 and 3
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11 cardsChapter 2/3 D - Debit E - Expenses A - Assets D - Drawings
More Accounting Principles and Conceptual Framework resources
About accounting principles and conceptual framework flashcards
GoConqr OriginalAccounting Principles and Conceptual Framework flashcards
These decks offer different ways to work through the unit. Intermediate Accounting asks about debits and credits for assets, liabilities and equity. Accounting Policies 2 covers qualities such as reliability, comparability and relevance. The deck on bases of accounting includes questions about accrual accounting.
How to use the decks
Start with Accounting Definitions if you want to practice terms such as accrued income, accrued expense and going concern. Read each prompt, recall your answer, then check the card. Return to the terms you find difficult before moving on.
For framework practice, Conceptual Framework Overview brings together elements, statements, users and qualitative characteristics. If you want to see ideas laid out together, switch to a mind map on the unit page. A quiz can give you another way to check your understanding. Choose a deck that fits what you are studying.
Frequently asked questions
Which flashcard deck is a useful place to start?
Accounting Definitions is a useful starting point for practicing terms such as accrued income, accrued expense and going concern. Glossary of Accounting Terms offers another route through vocabulary, including the accounting cycle and book value. Choose the deck whose terms match the topic you are studying.
Are these flashcards free to use?
Yes. Every flashcard resource listed here is free to open and study without an account. A free account also lets you save quiz scores and make your own quizzes, mind maps, flashcards and notes. The resources on this page were made by GoConqr users.
Who are these flashcards for?
Most resources are at university level, with some for professional candidates and school students. Teachers can also use the decks as ready-made material. The selection covers definitions, accounting policies and conceptual frameworks, so you can look for a deck that matches the topic you are studying.