Chapter 1 Principles of Accounting
Accountancy, Business, and Management 1 TG.pdf
Accounting or accountancy is the measurement , processing, and communication of financial and non financial information about economic entities   such as businesses and corporations. The modern field was established by the Benedikt Kotruljevic in [ citation needed ] , Italian: Benedetto Cotrugli ; — merchant, economist, scientist, diplomat and humanist from Dubrovnik Croatia , and Italian mathematician Luca Pacioli in The terms "accounting" and " financial reporting " are often used as synonyms. Accounting can be divided into several fields including financial accounting , management accounting , external auditing , tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements , to the external users of the information, such as investors , regulators and suppliers ;  and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms ,  and are prepared in accordance with generally accepted accounting principles GAAP.
The Commission on Higher Education in collaboration with the Philippine Normal University Teaching Guide for Senior High School.
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Teaching Guide for Senior High School
It contains classroom activities and pedagogical notes, and is integrated with innovative pedagogies. All of these elements are presented in the following parts:. The DepEd articulated a set of 21st century skills that should be embedded in the SHS curriculum across various subjects and tracks. These skills are desired outcomes that K to 12 graduates should possess in order to proceed to either higher education, employment, entrepreneurship, or middle-level skills development. On the other hand, the Commission declared the College Readiness Standards that consist of the combination of knowledge, skills, and reflective thinking necessary to participate and succeed — without remediation — in entry-level undergraduate courses in college. The alignment of both standards, shown below, is also presented in this Teaching Guide — prepares Senior High School graduates to the revised college curriculum which will initially be implemented by AY Click Here.