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What is CB2100 Financial Accounting Overview about?

This document provides an overview of accounting concepts from Chapter 1 that were covered in a tutorial class. It defines accounting as a system that maintains business records and communicates financial information through statements. It distinguishes between financial accounting for external users and managerial accounting for internal users. The key functions of accounting are to measure business activities and communicate those measurements through financial statements to decision makers. The document

Author

5D25 Wong Yuen Hee

Language

EN