ACC2250 WK04 STUDENTS.pptx

ACC2250 WK04 STUDENTS.pptx - Edith Cowan University School...

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School of Business and Law Edith Cowan University Need some help? Student Support As an ECU student you have access to lots of support services. If you are unsure where to head – Student Central is a good place to start – but if you are a little more certain about the support you need you can go direct to our services. Student Central TEL : 134328 Mount Lawley: Building 3, Level 1 Joondalup: Building 34, Level 1 SW Campus: Building 1 Student Connect Student Connect team is located near Student Central. Make an appointment to have a chat about the issues you are having keeping on top of your Uni life and we’ll help you to put together an Action plan to get yourself back on track. TEL : 6304 2988 Counselling Service A confidential service for all current ECU students to address any personal issues that impact on your studies. Call for an appointment. TEL : 9370 6706 Mount Lawley: Building 3.128 Joondalup: Building 34.245 Equity, Diversity and Disability Service A free, confidential service to all students with a disability or medical condition, either permanent or temporary, which may affect various aspects of life. EDDS also supports students who are carers for a family member with a disability or medical condition. TEL : 6304 6960 Student Health Service Assists students, with psychosocial and physical health support. Appointments available at the Joondalup or Mount Lawley Campuses. SW Campus students please contact Student Central for referral to appropriate medical clinics. TEL : 6304 5618 (JO) 9370 6814 (ML) Specialist Services
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School of Business and Law Edith Cowan University Accounting for Retailing (Inventories) Our focus this week is on inventory systems and the methods of costing inventory .
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School of Business and Law Edith Cowan University Our learning road map Accounting Systems and Processes Financial statements for decision making Manual Accounting Systems Adjusting the accounts and end-of- period processing Cash management and control Financials Accounting for Receivables Accounting for Retailing Accounting for Inventories Accounting for Non-current Assets Accounting for Liabilities Statement of Cash Flows Equity in Business Accounting for Partnerships Accounting for Companies
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School of Business and Law Edith Cowan University Self Learning Focus Chapter 6 – Accounting for Retailing (Inventories) Learning Objective 1 – Inventory and Retailing Learning Objective 2 – Retail Business Income Statements Learning Objective 4 – Periodic Inventory System Learning Objective 6 – Detailed income statements Learning Objective 7 – Net method of recording purchases Learning Objective 8 – Analysis of profitability in a retail business
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School of Business and Law Edith Cowan University Lecture Focused Learning Objectives Our focus this week in the lecture is on developing an understanding of 1. Learning Objective 3 – Accounting for Sales Transactions including GST 2. Learning Objective 4 – Perpetual Inventory System 3. Learning Objective 5 – Closing Process under Perpetual Inventory System 5
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School of Business and Law Edith Cowan University Accounting for Sales Transactions including GST Learning Objective 1
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