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% Document Info
\author{yxuan (shinen8754)}
\pdfinfo{
  /Title (g2-poa-ch1-introduction-to-accounting.pdf)
  /Creator (Cheatography)
  /Author (yxuan (shinen8754))
  /Subject (G2 POA Ch1 - Introduction to Accounting Cheat Sheet)
}

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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{G2 POA Ch1 - Introduction to Accounting Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{yxuan (shinen8754)} via \textcolor{DarkBackground}{\uline{cheatography.com/214321/cs/46663/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}yxuan (shinen8754) \\
  \uline{cheatography.com/shinen8754} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 27th June, 2025.\\
   Updated 27th June, 2025.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Role of Accounting}}  \tn
% Row 0
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\mymulticolumn{1}{x{3.833cm}}{{\bf{What is the role of accounting?}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Provide accounting information for stakeholders to make informed decisions for the performance of business} \tn 
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% Row 1
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\mymulticolumn{1}{x{3.833cm}}{{\bf{What is Decision-Making?}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Prepare accounting information and provide both accounting and non-accounting information for decision-making} \tn 
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% Row 2
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\mymulticolumn{1}{x{3.833cm}}{{\bf{What is Stewardship?}}} \tn 
\mymulticolumn{1}{x{3.833cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Manage business resources on behalf of owner} \tn 
% Row Count 10 (+ 2)
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\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{Professional Ethics}}  \tn
% Row 0
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{\bf{Integrity}} & Be straightforward and honest in the communication of financial information \tn 
% Row Count 3 (+ 3)
% Row 1
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{\bf{Objectivity}} & Information must be unbiased and not be influenced by personal feelings \tn 
% Row Count 6 (+ 3)
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\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{Types Of Business}}  \tn
% Row 0
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{\bf{Trading Business}} & - Exchanges goods for money, e.g \seqsplit{supermarkets/furniture/clothing} shops \tn 
% Row Count 3 (+ 3)
% Row 1
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{\bf{Service Business}} & - Exchanges services for money, e.g Dental/Tuition/Salon \tn 
% Row Count 6 (+ 3)
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% Row 1
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{\emph{Owner/Manager}} & - Measure \& Evaluate performance of the business &  \tn 
% Row Count 4 (+ 3)
% Row 2
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{\emph{Employee}} & - Whether they should work for the business &  \tn 
% Row Count 7 (+ 3)
% Row 3
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% Row 4
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{\emph{Shareholders}} & -  Invest into the business &  \tn 
% Row Count 10 (+ 2)
% Row 5
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{\emph{Lenders and Suppliers}} & - Whether to provide for the business &  \tn 
% Row Count 12 (+ 2)
% Row 6
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{\emph{Competitors}} & - Compare performance &  \tn 
% Row Count 13 (+ 1)
% Row 7
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{\emph{Customers}} & -  Whether to buy from the business &  \tn 
% Row Count 15 (+ 2)
% Row 8
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{\emph{Government}} & - Assess whether business is abiding laws &  \tn 
% Row Count 17 (+ 2)
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\mymulticolumn{2}{x{3.833cm}}{\bf\textcolor{white}{Accounting Theories}}  \tn
% Row 0
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{\bf{Accounting Entity}} & Only business transaction is recorded \tn 
% Row Count 2 (+ 2)
% Row 1
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{\bf{Accounting Period}} & Life of business is divided into regular time intervals \tn 
% Row Count 5 (+ 3)
% Row 2
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{\bf{Going Concern}} & Business to have indefinite economic life unless credible evidence is shown that it may close \tn 
% Row Count 10 (+ 5)
% Row 3
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{\bf{Monetary}} & Only things that can be recorded down in monetary terms \tn 
% Row Count 13 (+ 3)
% Row 4
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{\bf{Historical Cost}} & Transactions to be recorded at original cost \tn 
% Row Count 15 (+ 2)
% Row 5
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{\bf{Accrual basis of accounting}} & Business activities that have occurred should be recorded in relevant accounting period \tn 
% Row Count 19 (+ 4)
% Row 6
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{\bf{Revenue Recognition}} & Revenue earned when goods delivered is provided \tn 
% Row Count 22 (+ 3)
% Row 7
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{\bf{Matching}} & Expenses incurred must be matched against income earned in same period to determine profit earned \tn 
% Row Count 27 (+ 5)
% Row 8
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{\bf{Objectivity}} & Accounting information recorded must be supported by reliable and verifiable evidence \tn 
% Row Count 31 (+ 4)
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{\bf{Prudence}} & Least overstates assets and profits and understated liabilities and losses \tn 
% Row Count 4 (+ 4)
% Row 10
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{\bf{Consistency}} & Once method is chosen, it should be applied for all periods to ensure consistency \tn 
% Row Count 8 (+ 4)
% Row 11
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{\bf{Materiality}} & Transactions is considered material if it makes a difference in decision-making process \tn 
% Row Count 12 (+ 4)
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% That's all folks
\end{multicols*}

\end{document}