TAILIEUCHUNG - Basic Accounting Supplement for Using Simply Accounting Version 8.0 for Windows

In some contracts with deductibles, the insurer pays the full claim then seeks reimbursement from the insured for the deductible portion of the contract. In some jurisdictions, such arrangements are also known as “large deductibles”. The resulting policy premium for such large deductible policies is expected to be smaller than if no deductible existed. Different accounting systems may choose to treat the premium reduction due to the deductible credit differently. For example, regulatory accounting systems may wish to gross up the reported premiums for such deductible credits, with regard to premium assessment systems. For example,. | Basic Accounting Supplement for Using Simply Accounting Version for Windows by M. Purbhoo and D. Purbhoo Basic Accounting Contents Accounting Theory 3 Basic Accounting 3 Balance Sheet 3 Income Statement 4 Debits and Credits 5 Journal Entries 6 Ledgers 6 Trial Balance 8 Audit Trail 9 Generally Accepted Accounting Principles GAAP 9 Summary Accounting Transactions 13 Page 2 of 13 Basic Accounting Supplement for Using Simply Accounting Version 8 Purbhoo Purbhoo ACCOUNTING THEORY Basic Accounting Accounting is a systematic method it follows rules of recording the economic transactions of a business so that the information can be used by both insiders owners and managers and outsiders investors suppliers and creditors to make financial decisions. Business information is generally summarized in two statements the Balance Sheet and the Income Statement. The Balance Sheet summarizes the financial position or company s wealth at a given point in time providing a static picture. The Income Statement shows the changes in net worth over a given period that result from conducting the business or how much the business has earned thus providing a dynamic picture. Balance Sheet The Balance Sheet and Income Statement are divided into sections and each section is divided into accounts. Similar items are grouped together under a single account name for each section. Different kinds of items are separated into different accounts. It is important to know not only how much the business owns but also whether this amount consists of bank deposits investments inventory or buildings and equipment. These differences determine how readily the business has access to its wealth and therefore its ability to repay its creditors. Similarly it is significant whether the liabilities consist of bank loans money owed to suppliers and long term notes bonds and mortgages. These differences can be reflected by using different accounts. Descriptive account names help to provide a more detailed .

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