ACCOUNTING| SUMMARY
Part of BSc Business Administration Year 1,
at Radboud Universiteit Nijmegen
Hannah Salverda
2021
,INTRODUCTION
This document contains a summary of the prescribed literature for the course Accounting as taught at the
Radboud University. I am currently a student following this course, and I put in all my effort to write a
good summary that will help you study for the exam or other uses. All content is derived from the
literature prescribed by Radboud University. Good luck studying for your exam!
2
, TABLE OF CONTENTS
Chapter 1: Accounting and the business environment 4
Chapter 2: Recording business transactions 5
Chapter 3: The adjusting process 5
Chapter 4: Completing the accounting cycle 6
Chapter 5: Merchandising operations 7
Chapter 6: Merchandise inventory 8
Chapter 9: Receivables 8
Chapter 10:Plant assets, natural resources, and intangibles 9
Chapter 11: Current liabilities and payroll 10
Chapter 14: Long-term liabilities 11
Chapter 16: The statement of cash flows 12
Chapter 17: Fiinancial statement analysis 12
Chapter 13: Corporations 13
Chapter 18: Introduction to managerial accounting 14
Chapter 19: Job order costing 15
Chapter 21: Cost-volume-profit analysis 15
Chapter 22: Master budgets 16
Chapter 23: Flexible budgets and standard cost systems 17
Chapter 24: Cost allocation and responsibility accounting 18
Chapter 25: Short-term business decisions 20
Chapter 26: Capital investment decisions 20
List of ratios 23
3
Part of BSc Business Administration Year 1,
at Radboud Universiteit Nijmegen
Hannah Salverda
2021
,INTRODUCTION
This document contains a summary of the prescribed literature for the course Accounting as taught at the
Radboud University. I am currently a student following this course, and I put in all my effort to write a
good summary that will help you study for the exam or other uses. All content is derived from the
literature prescribed by Radboud University. Good luck studying for your exam!
2
, TABLE OF CONTENTS
Chapter 1: Accounting and the business environment 4
Chapter 2: Recording business transactions 5
Chapter 3: The adjusting process 5
Chapter 4: Completing the accounting cycle 6
Chapter 5: Merchandising operations 7
Chapter 6: Merchandise inventory 8
Chapter 9: Receivables 8
Chapter 10:Plant assets, natural resources, and intangibles 9
Chapter 11: Current liabilities and payroll 10
Chapter 14: Long-term liabilities 11
Chapter 16: The statement of cash flows 12
Chapter 17: Fiinancial statement analysis 12
Chapter 13: Corporations 13
Chapter 18: Introduction to managerial accounting 14
Chapter 19: Job order costing 15
Chapter 21: Cost-volume-profit analysis 15
Chapter 22: Master budgets 16
Chapter 23: Flexible budgets and standard cost systems 17
Chapter 24: Cost allocation and responsibility accounting 18
Chapter 25: Short-term business decisions 20
Chapter 26: Capital investment decisions 20
List of ratios 23
3
