Chapter 2 Measuring and reporting financial position

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Chapter 2 Measuring and reporting financial
position
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The major financial statements an overview
3
Relationship between the balance sheet, income
statement and cash flow statement
4
Assets
5
Claims
6
The balance sheet equation
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The effect of trading operations on the balance
sheet
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The classification of assets
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The circulating nature of current assets
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The classification of claims
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The equation for the horizontal layout
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The equation for the vertical layout
13
Accounting conventions and the balance sheet