Financial Accounting
123 University
Hier vind je de beste samenvattingen om te slagen voor Financial Accounting. Er zijn o.a. samenvattingen, aantekeningen en oefenvragen beschikbaar.
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College aantekeningen
Course summary of Accounting
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---9november 20212021/2022
- Accounting – 
Mapping of actions and events into 
financial statements 
 (Economic) Principles governing the accounting 
mapping: Objectivity, conservatism, revenue recognition, 
and matching
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$30.99 Meer Info
mdsarfaraz
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College aantekeningen
Financial Statement Analysis
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---38november 20212021/2022
- What is financial statement analysis? 
 What is ratio analysis? 
 The mechanics of and inferences from: 
 Profitability ratios 
 Risk ratios
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$30.99 Meer Info
mdsarfaraz
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College aantekeningen
Receivables and Revenue Recognition
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---21november 20212021/2022
- Receivables and Revenue 
Recognition 
Why do we care about revenue 
recognition? 
Criteria for revenue recognition 
Some Details of SAB 101
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$30.99 Meer Info
mdsarfaraz
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College aantekeningen
Inventory
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---61november 20212021/2022
- Inventory is defined as goods 
held for sale in the normal course of 
business or items used in the 
manufacture of products that will be sold 
in the normal course of business
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$30.99 Meer Info
mdsarfaraz
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College aantekeningen
Understand how the matching principle
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---15november 20212021/2022
- Understand how differences in “book” vs. 
tax accounting for ,lead to 
deferred taxes 
 Understand how the matching principle 
influences 
 the capitalization of long-lived assets 
 the expensing of capitalized costs to match 
revenues generated in the use of long-lived 
assets
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$30.99 Meer Info
mdsarfaraz
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College aantekeningen
Long-lived Assets
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---24november 20212021/2022
- What is annual depreciation expense for each of the first two 
years? 
 What is book value at the end of 2nd year? 
 How do we account for the improvement? 
 What is annual depreciation expense for years 3 and beyond?
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mdsarfaraz
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College aantekeningen
Corporate Accounting
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---32november 20212021/2022
- Administrative matters 
Discussion of Accounting 
 Why is accounting interesting? 
 Why do we need accounting? 
Course objective 
 Sophisticated financial statement 
user 
An overview of information in 
financial statements
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$30.99 Meer Info
mdsarfaraz
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College aantekeningen
Balance Sheet: Investments and Financing
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---44november 20212021/2022
- Balance Sheet: Investments and 
Financing 
 
 Management Discussion 
 Auditor’s Report 
 Consolidated Balance Sheet 
 Consolidated Net Income 
 Consolidated Statement of Stockholders 
Equity 
 Consolidated Cash Flow Statements 
 Notes to Accounts
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$30.99 Meer Info
mdsarfaraz