CIMA BA3 DEFINITIONS

 0    35 Datenblatt    wojtekdabek398
mp3 downloaden Drucken spielen überprüfen
 
Frage Antworten
Management accounting
Lernen beginnen
Rachunkowość zarządcza
Processing internal financial information to help management make decisions.
financial accounting
Lernen beginnen
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
Lernen beginnen
Księgowość
The practice of recording monetary transactions for a business using duble-entry. Good bookkeeping is accurate, thorough and precise.
Stewardship
Lernen beginnen
Zarządzanie
The responsibility of an accountant to properly present and look after the information and resources of on organisation.
A business
Lernen beginnen
Biznes
An organisation where goods and services are exchange for one another for money.
Sole trader
Lernen beginnen
Przedsiębiorca indywidualny
Owned by one individual who is ultimately responsible for finances, e.g. self-employed builder
Partnership
Lernen beginnen
Współpraca
Owned by multiple individuals who share responsibility for the finances, e.g. a husband and wife own a restaurant.
Limited company
Lernen beginnen
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
Lernen beginnen
użytkownicy sprawozdań finansowych
Investors, Analysts, Internal, Public, Lenders, Business contacts, Employees, Government.
Assets
Lernen beginnen
Majątek
Resources owned or controlled by entity which can either be sold for money, e.g. buildings, cash and products in production.
Liabilities
Lernen beginnen
Zadłużenie
Money an entity owls or will owe, e.g. bank loans. Liabilities are usually someone else's assets,.
Equity
Lernen beginnen
Kapitał
Mordy owa d to shareholders, including capital and the accumulation af profits. Equity also equals net assets.
Income
Lernen beginnen
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
Lernen beginnen
Koszt
Amounts of money leaving a business in order to help generate revenue, e.g. cost of sales and wages.
Profit
Lernen beginnen
Zysk
The difference between what you earn and how much it cost you to earn it.
The Statement of Financial Position
Lernen beginnen
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.
Lernen beginnen
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
Lernen beginnen
Sprawozdanie ze zmian w kapitale własnym
Show charges in the shareholder's equity over time.
The statement of Cash Flows
Lernen beginnen
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?
Lernen beginnen
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:
Lernen beginnen
Księgowość musi być:
Accurate, thorough and precise.
Assets 1
Lernen beginnen
Aktywa 1
A resource which a company has control of, that is expected to yield future economic benefits.
Liabilities 1
Lernen beginnen
Pasywa 1
An obligation which will require an outflow of resources in order to settle.
Equity 1
Lernen beginnen
Kapitał własny 1
A company's net assets, sometimes called capital.
Income 1
Lernen beginnen
Dochód 1
The increase in economic benefits in the course of the accounting period.
Expenses 1
Lernen beginnen
Wydatki 1
The decrease in economic benefits during the accounting period.
Revenue 1
Lernen beginnen
Przychód 1
Total amount of money taken related to sales.
Financial Reporting
Lernen beginnen
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
Lernen beginnen
Zarządzanie strategiczne
top level of management (board), which deal with longterm plans.
Tactical Management
Lernen beginnen
Zarządzanie taktyczne
Middle management (departamental heads), who deal with short-term plans.
Operational Management
Lernen beginnen
Zarządzanie operacyjne
lower management (team leaders) Who deal with day to day activities.
Ledger
Lernen beginnen
Księga główna
Collection of accounts
Nominal Ledger
Lernen beginnen
Księga główna
Summerarises all the transactions of a company
Inventory
Lernen beginnen
Inwentarz
Things a business is holding for sales as part of its ordinary operations.
nominal Ledger
Lernen beginnen
Księga nominalna
A record of all accounts of a Company

Sie müssen eingeloggt sein, um einen Kommentar zu schreiben.