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Book summary + lecture notes 1CV10 (2024-2025)
This document is a summary of the Fundamentals of Financial and Management Accounting (1CV10) course. It covers both financial accounting, which focuses on external reporting such as balance sheet, income statement and cash flow statement, and management accounting, which focuses on internal decision-making. Topics include assets, liabilities, equity, income and costs, as well as inventory valuation, depreciation and double-entry accounting. In addition, cost calculations, such as traditional an...
- Summary
- • 39 pages •
This document is a summary of the Fundamentals of Financial and Management Accounting (1CV10) course. It covers both financial accounting, which focuses on external reporting such as balance sheet, income statement and cash flow statement, and management accounting, which focuses on internal decision-making. Topics include assets, liabilities, equity, income and costs, as well as inventory valuation, depreciation and double-entry accounting. In addition, cost calculations, such as traditional an...