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Notes
Overview of Accounting Principles
Course Objectives
What is Accounting?
What is GAAP?
Major Steps in the Accounting Cycle
What is a Balance Sheet?
Assets
Liabilities
Equity
What is an Income Statement?
What is Revenue and Expense?
What is a General Ledger?
What is a Trial Balance?
What is Accrual Accounting?
Accounting Flow at LBNL
Reporting
Course Completion
Exit
CFO0705-Overview of Accounting Principles
Resources
Here are some useful links and documents:
Contract 31
Cost Accounting Standards (CAS)
Federal Accounting Standards Advisory Board (FASAB)
Federal Aquisition Regulation (FAR)
Financial Accounting Standards Board (FASB)
Governmental Accounting Standards Board (GASB)
CFO0705-Overview of Accounting Principles
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