Fundamentals of accountancy, business & management. volume 2 / Ma. Elenita Balatbat Cabrera

Preface Chapter 11 Review of the Accounting Processing Cycle Introduction Overview of the Accounting Process Comprehensive Review Problem I: Application of the Accounting Processing Cycle to A Service Company Comprehensive Review Problem II: Application of the Accounting Processing Cycle (Steps 4 to 8) to a Merchandising Company Chapter 12 Statement of Financial Position Introduction Complete Set of Financial Statements Statement of Financial Position Chapter 13 Statement of Income and Statement of Changes in Owner?s Equity Introduction The Statement of Income Statement of Changes in Owner?s Equity Sole Proprietorship Partnership Chapter 14 Statement of Cash Flows Statement of Cash Flows Basic Organization of the Statement of Cash Flows Chapter 15 Analysis and interpretation of Financial Statements Financial Statements Analysis Objectives of Financial Statement Analysis General Approach to Financial Statement Analysis Limitations of Financial Statement Analysis Financial Ratio Analysis Chapter 16 Cash Management and Control ? Part I Management and Control of Cash: Introduction Basic Bank Services Bank Reconciliation Purpose of Bank Reconciliation Format of Bank Reconciliation Illustrative Case: Preparation of Bank Reconciliation Electronic Funds Transfer Chapter 17 16 Cash Management and Control ? Part II Imprest Cash System Operating a Petty Cash Fund Cash short and over Cash Management Techniques Chapter 18 Fundamentals of Income Taxation- Part 1 Introduction Basic Terminologies Defined Purposes of Taxation Basic Principles of a Sound Tax System Classification of Taxes Classification of Taxpayers Taxation on Individuals Pay-as-you-earn System of Taxation Income Tax Return of Spouses Income of Unmarried Minors Return of Persons Under Disability When and Where to file the Income Tax Return and Pay the Corresponding Tax Penalty for not Filing the Required BIR Returns and Non-payment of Correct Taxes Electronic Filing and Payment System (EFPS) Use of eBIR Forms How to File your Income Tax Returns eBIR Forms Chapter 19 Fundamentals of Income Taxation-Part II Basic Procedures in Computing Taxable Income and Income Tax of an Individual Business Income Tax Glossary Subject Index List of References

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