CIMA BA3 DEFINITIONS

 0    35 schede    wojtekdabek398
Scarica mp3 Stampa Gioca Testa il tuo livello
 
Domanda Risposta
Management accounting
inizia ad imparare
Rachunkowość zarządcza
Processing internal financial information to help management make decisions.
financial accounting
inizia ad imparare
rachunkowość finansowa
Accurately measuring financial information in order that it can be presented, in the form of financial statements, to external parties to enable their decision making.
Bookkeeping
inizia ad imparare
Księgowość
The practice of recording monetary transactions for a business using duble-entry. Good bookkeeping is accurate, thorough and precise.
Stewardship
inizia ad imparare
Zarządzanie
The responsibility of an accountant to properly present and look after the information and resources of on organisation.
A business
inizia ad imparare
Biznes
An organisation where goods and services are exchange for one another for money.
Sole trader
inizia ad imparare
Przedsiębiorca indywidualny
Owned by one individual who is ultimately responsible for finances, e.g. self-employed builder
Partnership
inizia ad imparare
Współpraca
Owned by multiple individuals who share responsibility for the finances, e.g. a husband and wife own a restaurant.
Limited company
inizia ad imparare
Spółka z ograniczoną odpowiedzialnością
viewed as a person in the eyes of the law with a separate legal identity from its Owners.
users of financial statements
inizia ad imparare
użytkownicy sprawozdań finansowych
Investors, Analysts, Internal, Public, Lenders, Business contacts, Employees, Government.
Assets
inizia ad imparare
Majątek
Resources owned or controlled by entity which can either be sold for money, e.g. buildings, cash and products in production.
Liabilities
inizia ad imparare
Zadłużenie
Money an entity owls or will owe, e.g. bank loans. Liabilities are usually someone else's assets,.
Equity
inizia ad imparare
Kapitał
Mordy owa d to shareholders, including capital and the accumulation af profits. Equity also equals net assets.
Income
inizia ad imparare
Dochód
Money received by a company during a certain period. Often this is revenue (money from sales) but it a lso includes things lik e interest on lans.
Expense
inizia ad imparare
Koszt
Amounts of money leaving a business in order to help generate revenue, e.g. cost of sales and wages.
Profit
inizia ad imparare
Zysk
The difference between what you earn and how much it cost you to earn it.
The Statement of Financial Position
inizia ad imparare
Sprawozdanie z sytuacji finansowej
Known as the balance sheet this shows the assets, liabilities and equity of a business. Equity and liabilities should balance against assets. It provides a measure of the overall financial position of entity.
The statement of Comprehensive income.
inizia ad imparare
Sprawozdanie z całkowitych dochodów.
known as the profit and loss account, it shows a business's income, expenses and profit over time. It measures and compares income and outgoings to give an overall profit for period.
The Statement of Changes in Equity
inizia ad imparare
Sprawozdanie ze zmian w kapitale własnym
Show charges in the shareholder's equity over time.
The statement of Cash Flows
inizia ad imparare
Sprawozdanie z przepływów pieniężnych
Holds information on a business's cash flow over time. It shows where moneycomes from and what it has been spent on.
What are the two key things that any accounting system needs to do?
inizia ad imparare
Jakie są dwie najważniejsze rzeczy, które musi robić każdy system księgowy?
1. Present methods of measurement in a useful and meaningful way. 2. Provide a standard and repeatable method of measurement.
Bookkeeping must be:
inizia ad imparare
Księgowość musi być:
Accurate, thorough and precise.
Assets 1
inizia ad imparare
Aktywa 1
A resource which a company has control of, that is expected to yield future economic benefits.
Liabilities 1
inizia ad imparare
Pasywa 1
An obligation which will require an outflow of resources in order to settle.
Equity 1
inizia ad imparare
Kapitał własny 1
A company's net assets, sometimes called capital.
Income 1
inizia ad imparare
Dochód 1
The increase in economic benefits in the course of the accounting period.
Expenses 1
inizia ad imparare
Wydatki 1
The decrease in economic benefits during the accounting period.
Revenue 1
inizia ad imparare
Przychód 1
Total amount of money taken related to sales.
Financial Reporting
inizia ad imparare
Sprawozdawczość finansowa
Creating a standard and repeatabla method of measurement and creating a method of presenting these measurements in a useful and meaningful way.
Strategic Management
inizia ad imparare
Zarządzanie strategiczne
top level of management (board), which deal with longterm plans.
Tactical Management
inizia ad imparare
Zarządzanie taktyczne
Middle management (departamental heads), who deal with short-term plans.
Operational Management
inizia ad imparare
Zarządzanie operacyjne
lower management (team leaders) Who deal with day to day activities.
Ledger
inizia ad imparare
Księga główna
Collection of accounts
Nominal Ledger
inizia ad imparare
Księga główna
Summerarises all the transactions of a company
Inventory
inizia ad imparare
Inwentarz
Things a business is holding for sales as part of its ordinary operations.
nominal Ledger
inizia ad imparare
Księga nominalna
A record of all accounts of a Company

Devi essere accedere per pubblicare un commento.