Introduction at Free University Of Bozen | Flashcards & Summaries

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TESTE DEIN WISSEN
Why do we need accounting? 
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TESTE DEIN WISSEN
Having good financial information and knowing how to use it helps us in making effective business decisions.
-> good decision making deepens on good information. 
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TESTE DEIN WISSEN
What is accounting? 
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TESTE DEIN WISSEN
Is the financial information system used to provide useful financial information regarding an organization's insights. (what is financially happening in the company) (language of business, evidence) 

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TESTE DEIN WISSEN
When did accounting start? When? 
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TESTE DEIN WISSEN
Mesopotamia 
3000 before Christ
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TESTE DEIN WISSEN
Where did a trivial Form of accounting continue? When? 
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TESTE DEIN WISSEN
In the the Egyptians, 1350 B. C. 
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TESTE DEIN WISSEN
When did accounting change? Who is "the father of Accounting"  What did he do? 
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TESTE DEIN WISSEN
Luca Pacioli, 1494 (Renaissance) 
He was the first person to publish detailed material on the double-entry system of accounting. First textbook in Accounting, Proprtioni et Proportionalita/divina proporzione 
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TESTE DEIN WISSEN
Who is Warren Buffet? 
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TESTE DEIN WISSEN
is one of the most successful investors of all time. 
He said that accounting is the language of business and that you have to be as comfortable with that as with your own native language to really evaluate Business
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TESTE DEIN WISSEN
Debit item
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TESTE DEIN WISSEN
System of accounting which places negative amount of money on the left-hand side of an accounting column, associated with the purchase of assets or exepense transactions. 
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TESTE DEIN WISSEN
Loan
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TESTE DEIN WISSEN
Prestito, mutuo
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TESTE DEIN WISSEN
Mortgage
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TESTE DEIN WISSEN
Ipoteca
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TESTE DEIN WISSEN
What does the cost of capital cover? 
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TESTE DEIN WISSEN
Dept-(cash from loans) and stakeholders (cash from share issues) and equity + dept of the firm
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TESTE DEIN WISSEN
Dept-and stockholders 
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TESTE DEIN WISSEN
Deptholders = creditors 
Stockholders= owners of a company 
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TESTE DEIN WISSEN
Share of a company 
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Percentage of ownership in a company or financial asset. 
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Q:
Why do we need accounting? 
A:
Having good financial information and knowing how to use it helps us in making effective business decisions.
-> good decision making deepens on good information. 
Q:
What is accounting? 
A:
Is the financial information system used to provide useful financial information regarding an organization's insights. (what is financially happening in the company) (language of business, evidence) 

Q:
When did accounting start? When? 
A:
Mesopotamia 
3000 before Christ
Q:
Where did a trivial Form of accounting continue? When? 
A:
In the the Egyptians, 1350 B. C. 
Q:
When did accounting change? Who is "the father of Accounting"  What did he do? 
A:
Luca Pacioli, 1494 (Renaissance) 
He was the first person to publish detailed material on the double-entry system of accounting. First textbook in Accounting, Proprtioni et Proportionalita/divina proporzione 
Mehr Karteikarten anzeigen
Q:
Who is Warren Buffet? 
A:
is one of the most successful investors of all time. 
He said that accounting is the language of business and that you have to be as comfortable with that as with your own native language to really evaluate Business
Q:
Debit item
A:
System of accounting which places negative amount of money on the left-hand side of an accounting column, associated with the purchase of assets or exepense transactions. 
Q:
Loan
A:
Prestito, mutuo
Q:
Mortgage
A:
Ipoteca
Q:
What does the cost of capital cover? 
A:
Dept-(cash from loans) and stakeholders (cash from share issues) and equity + dept of the firm
Q:
Dept-and stockholders 
A:
Deptholders = creditors 
Stockholders= owners of a company 
Q:
Share of a company 
A:
Percentage of ownership in a company or financial asset. 
Introduction

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