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      <title>[22.03CL] Nhóm 4: Minh, Việt, Thành, Phú, Sơn, Như Huy by Nguyễn Mạnh Phú</title>
      <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj</link>
      <description>Unit 8: Accounting and accounting process</description>
      <language>en-us</language>
      <pubDate>2021-11-10 00:27:47 UTC</pubDate>
      <lastBuildDate>2021-11-10 03:53:21 UTC</lastBuildDate>
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         <title>Accounting</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:30:57 UTC</pubDate>
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      <item>
         <title>Definition</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:31:50 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879793003</guid>
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      <item>
         <title>Financial transaction and events</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:33:01 UTC</pubDate>
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         <title>Identifying</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:33:43 UTC</pubDate>
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      <item>
         <title>Measuring</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:33:52 UTC</pubDate>
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      <item>
         <title>Recording</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:34:05 UTC</pubDate>
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         <title>Classifying</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879798119</link>
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         <pubDate>2021-11-10 00:34:15 UTC</pubDate>
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         <title>Summarizing</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:34:30 UTC</pubDate>
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         <title>Analyzing</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:34:40 UTC</pubDate>
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         <title>Interpreting</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879799443</link>
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         <pubDate>2021-11-10 00:34:53 UTC</pubDate>
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         <title>Communicating</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879799833</link>
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         <pubDate>2021-11-10 00:35:04 UTC</pubDate>
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         <title>Function</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879805114</link>
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         <pubDate>2021-11-10 00:37:28 UTC</pubDate>
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         <title>Keeping systematic records</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 00:38:17 UTC</pubDate>
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         <title>Ascertaining financial performance and financial position</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879809472</link>
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         <pubDate>2021-11-10 00:39:26 UTC</pubDate>
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         <title>Communicating the relevant financial information</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879812080</link>
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         <pubDate>2021-11-10 00:40:37 UTC</pubDate>
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      <item>
         <title>Accounting phases</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879815422</link>
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         <pubDate>2021-11-10 00:42:07 UTC</pubDate>
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      <item>
         <title>Recording</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879852267</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-10 00:58:07 UTC</pubDate>
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      <item>
         <title>Classifying</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879853023</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-10 00:58:26 UTC</pubDate>
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      <item>
         <title>Summarizing</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879853650</link>
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         <pubDate>2021-11-10 00:58:42 UTC</pubDate>
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         <title>Interpreting</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879854693</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-10 00:59:02 UTC</pubDate>
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      <item>
         <title>Business transactions are recorded systematically and chronologically</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879861266</link>
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         <pubDate>2021-11-10 01:01:57 UTC</pubDate>
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      <item>
         <title>Classified items are sorted and grouped</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:02:51 UTC</pubDate>
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         <title>Bookkeeping</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/9udxx7qba2q9fanj/wish/1879865594</link>
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         <pubDate>2021-11-10 01:04:02 UTC</pubDate>
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         <title>Asset</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:04:33 UTC</pubDate>
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         <title>Liability</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:04:47 UTC</pubDate>
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         <title>Capital = Owner&#39;s Equity</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:05:17 UTC</pubDate>
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      <item>
         <title>Revenue = Income</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:05:46 UTC</pubDate>
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      <item>
         <title>Expense</title>
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         <pubDate>2021-11-10 01:06:02 UTC</pubDate>
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         <title>Single - entry bookkeeping</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:07:42 UTC</pubDate>
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      <item>
         <title>Double - entry bookkeeping</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:07:57 UTC</pubDate>
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      <item>
         <title>Data recorded are summarized after each accounting period</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:09:34 UTC</pubDate>
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      <item>
         <title>Analysis reports are submitted with FSs</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:10:59 UTC</pubDate>
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         <title>Accounting process</title>
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         <pubDate>2021-11-10 01:17:30 UTC</pubDate>
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      <item>
         <title>Source Documents</title>
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         <pubDate>2021-11-10 01:18:04 UTC</pubDate>
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         <title>Book of Original</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:18:37 UTC</pubDate>
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      <item>
         <title>Ledger Accounts</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:18:58 UTC</pubDate>
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      <item>
         <title>Trial Balance</title>
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         <pubDate>2021-11-10 01:19:12 UTC</pubDate>
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         <title>Final Accounts</title>
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         <pubDate>2021-11-10 01:19:24 UTC</pubDate>
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         <title>Representing all business documents</title>
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         <pubDate>2021-11-10 01:21:08 UTC</pubDate>
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         <title>Books are used in recording transactions for the 1st time</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:22:02 UTC</pubDate>
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         <title>For memorandum purpose only</title>
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         <pubDate>2021-11-10 01:22:31 UTC</pubDate>
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         <title>Used in recording the transaction for the period</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:23:44 UTC</pubDate>
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      <item>
         <title>Containing the totals from various ledger accounts</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:24:30 UTC</pubDate>
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         <title>As a preliminary check</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-10 01:24:58 UTC</pubDate>
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      <item>
         <title>Showing the financial performance and financial position of an entity</title>
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         <pubDate>2021-11-10 01:25:41 UTC</pubDate>
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