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SIMPLIFICATION OF FINANCIAL ACCOUNTING

Learn Accounting. Understand the Principles. Practise with Confidence.

Clear and practical accounting tutorials designed to help students understand financial accounting from the basics to advanced topics.

Financial Accounting 100 Level Financial Accounting 200 Level Intermediate Accounting 300 Level Accounting Exercises Learn by Practising

INTERMEDIATE ACCOUNTING

SIMPLIFICATION OF FINANCIAL ACCOUNTING TUTORIAL

ACC 311 & 321 TOPICS

About QUESTION & ANSWER ACC 111 & 121 (100 Level Q&E) ACC 211 & 221(200 LEVEL Q&E)

ACCOUNTING STANDARDS (IASB & IFRS)

1. Definition of Accounting Standard
2. What is International Accounting Standard Board (IASB)/International Financial Reorting Standard (IFRS) Foundation?
3. Standards Released by IASB Accounting Standard
4. List of International Accounting Standards (IAS)
5. List of Replaced International Accounting Standards
6. List of International Financial Reporting Standards (IFRS)

Accounting Standars (IAS/IFRS)

CONCEPTUAL FRAMEWORK

1. Definition of Conceptual Framework
2. Why Conceptual Framework? (Reasons)
3. Areas Covered by the Framework
4. Objectives of Financial Statement
5. Underlying Assumption of Financial Statement
i. Accrual Concept
ii. Going Concern Concept
6. Qualitative Characteristics of the Financial Statement
i. Fundamental Attributes
ii. Enhanced Attributes
5. Definition, Recognition and Measurement of the Elements of the Financial Statement
i. Elements of Financial Statement
ii. Recognition of the Elements of Financial Statement
iii. Measurement of the Elements of Financial Statement

Conceptual Framework

Busari Abiodun Fadilulahi

The founder of SOFAccounting page is a cool self inspired person who always after what he could do to help others. His childhood dream is to become a Chartered Accountant which he had been working tirelessly to achieve. Finance was one of his greatest challenges which made him resulted to libraries and internet for books. Getting book or site that can be rely on for academic support was one of his biggest challenges and this was what motivated him into creating an online resource tool tagged SOFA.

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