December 2011
Beginner
380 pages
9h 20m
English
Content preview from CFO Techniques: A Hands-On Guide to Keeping Your Business Solvent and Successful
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Accounting Cycles and the Structure of Financial Statements
In Chapter 8, the concept of accounting (or transactional) cycles was used to separate quintessential tasks into functional groups with closely related procedures: financing/investing, expenditure, conversion, and revenue cycles. Generally speaking, this is the most sensible basis for building any type of accounting framework, from charts of accounts to budgets and analytical systems, because each cycle encompasses specific categories of transactions and account balances, reflecting a sector of related business events in a company's books.
Understanding the relationship between transactional ...
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