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INTRODUCTION FINANCIAL ACCOUNTING Bangor University Transfer Abroad Programme Lecture 15 (review Ch. 5, 6 & 7)

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Presentation on theme: "INTRODUCTION FINANCIAL ACCOUNTING Bangor University Transfer Abroad Programme Lecture 15 (review Ch. 5, 6 & 7)"— Presentation transcript:

1 INTRODUCTION FINANCIAL ACCOUNTING Bangor University Transfer Abroad Programme
Lecture 15 (review Ch. 5, 6 & 7)

2 Cash Flow Statement

3 Analysis of Effects Operating Transactions

4 Analysis of Effects Investing Activities

5 Analysis of Effects Financing Activities

6 Type of Transactions (Operating)

7 Type of Transactions (Investing)

8 Type of Transactions (Financing)

9 Cash sales (terms)

10 Net Sales

11 Internal Controls for Cash

12 Calculation Allowance (percentage of sales

13 Inventory relation

14 Inventory system

15 Perpetual and Periodic Records

16 Inventory Validation Methods

17 Inventory Systems (an example)

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