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CBV 1 Summary (ECBV-18)

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Pages
17
Uploaded on
23-03-2021
Written in
2018/2019

This summary includes all topics covered in the CBV1 midterm exam (for which I received a 94/100).

Institution
Hogere Hotelschool Den Haag
Course
CBV (ECBV18)

Content preview

CBV 1
SUMMARY
Sarah van Notten
ACADEMIC YEAR 2018 - 2019 | BLOCK D

,SARAH VAN NOTTEN CBV 1 | ACADEMIC YEAR 2018 – 2019 | BLOCK D




2

, SARAH VAN NOTTEN CBV 1 | ACADEMIC YEAR 2018 – 2019 | BLOCK D




TABLE OF CONTENTS


Definitions 5
Branches of Accounting 9
Fundamental Accounting Equation 9
Assets 9
Liabilities 9
Equity 9
Revenues 9
Expenses 9
Income 10
Cost of Sales 10
Depreciation 10
Inventory Systems 10
Double-Entry Accounting 11
Accrual Basis Accounting 11
Cash Basis Accounting 11
Accounting Cycle 12
Analysis of Business Transactions 12
Special Journal Entries 12
The 21 Universal Transactions (for the hospitality industry) 13
Additional Journal Entries 15
Financial Statements 15
USALI Income Statement Format 15
Balance Sheet 16
Ratio Uses 16
Ratio Types and Formulas 16




3
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Written for

Institution
Hogere Hotelschool Den Haag
Study
Business Administration In Hospitality Management
Course
CBV (ECBV18)

Document information

Uploaded on
March 23, 2021
Number of pages
17
Written in
2018/2019
Type
SUMMARY

Subjects

  • cbv
  • creating business value
  • finance
  • hotelschool the hague
  • hth
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