Tài liệu miễn phí Kế toán - Kiểm toán
Download Tài liệu học tập miễn phí Kế toán - Kiểm toán
Lecture Accounting principles (7th Edition): Chapter 18 – Weygandt, Kieso, Kimmel
Chapter 18 - Statement of cash flows. In this chapter, the learning objectives are: Discuss the usefulness and format of the statement of cash flows, prepare a statement of cash flows using the indirect method, analyze the statement of cash flows.
4/11/2023 11:03:38 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 17 – Weygandt, Kieso, Kimmel
Chapter 17 - Investments. In this chapter, the learning objectives are: Explain how to account for debt investments, explain how to account for stock investments, discuss how debt and stock investments are reported in financial statements.
4/11/2023 11:03:31 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 16 – Weygandt, Kieso, Kimmel
Chapter 16 - Long-term liabilities. In this chapter, the learning objectives are: Describe the major characteristics of bonds, explain how to account for bond transactions, explain how to account for long-term notes payable, discuss how long-term liabilities are reported and analyzed.
4/11/2023 11:03:18 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 15 – Weygandt, Kieso, Kimmel
Chapter 15 - Corporations: Dividends, retained earnings, and income reporting. In this chapter, the learning objectives are: Explain how to account for cash dividends, explain how to account for stock dividends and splits, prepare and analyze a comprehensive stockholders’ equity section.
4/11/2023 11:03:06 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 14 – Weygandt, Kieso, Kimmel
Chapter 14 - Corporations: Organization and capital stock transactions. In this chapter, the learning objectives are: Discuss the major characteristics of a corporation, explain how to account for the issuance of common and preferred stock, explain how to account for treasury stock.
4/11/2023 11:02:39 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 13 – Weygandt, Kieso, Kimmel
Chapter 13 - Accounting for partnerships. In this chapter, the learning objectives are: Discuss and account for the formation of a partnership, explain how to account for net income or net loss of a partnership, explain how to account for the liquidation of a partnership.
4/11/2023 11:02:29 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 12 – Weygandt, Kieso, Kimmel
Chapter 12 – Accounting principles. After studying this chapter, you should be able to: Explain the meaning of generally accepted accounting principles and identify the key items of the conceptual framework, describe the basic objectives of financial reporting, discuss the qualitative characteristics of accounting information and elements of financial statements.
4/11/2023 11:01:42 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 11 – Weygandt, Kieso, Kimmel
Chapter 11 - Current liabilities and payroll accounting. In this chapter, the learning objectives are: Explain how to account for current liabilities, discuss how current liabilities are reported and analyzed, explain how to account for payroll.
4/11/2023 11:01:14 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 10 – Weygandt, Kieso, Kimmel
Chapter 10 - Plant assets, natural resources, and intangible assets. In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
4/11/2023 11:01:03 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 9 – Weygandt, Kieso, Kimmel
Chapter 9 - Accounting for receivables. After studying this chapter, you should be able to: Identify the different types of receivables, explain how accounts receivable are recognized in the accounts, distinguish between the methods and bases used to value accounts receivable, describe the entries to record the disposition of accounts receivable, compute the maturity date of and interest on notes receivable.
4/11/2023 11:00:55 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 8 – Weygandt, Kieso, Kimmel
Chapter 8 - Fraud, internal control, and cash. In this chapter, the learning objectives are: Discuss fraud and the principles of internal control, identify the basic concepts of an accounting information system, describe the nature and purpose of a subsidiary ledger, explain how companies use special journals in journalizing.
4/11/2023 11:00:47 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 7 – Weygandt, Kieso, Kimmel
Chapter 7 - Accounting information systems. In this chapter, the learning objectives are: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.
4/11/2023 11:00:40 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 6 – Weygandt, Kieso, Kimmel
Chapter 6 - Inventories. In this chapter, the learning objectives are: Describe the steps in determining inventory quantities, explain the accounting for inventories and apply the inventory cost flow methods, explain the financial effects of the inventory cost flow assumptions.
4/11/2023 11:00:31 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 5 – Weygandt, Kieso, Kimmel
Chapter 5 - Accounting for merchandising operations. In this chapter, the learning objectives are: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system.
4/11/2023 11:00:23 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 4 – Weygandt, Kieso, Kimmel
Chapter 4 - Completing the accounting cycle. In this chapter, the learning objectives are: Prepare a worksheet, explain the process of closing the books, describe the content and purpose of a post-closing trial balance, state the required steps in the accounting cycle.
4/11/2023 10:59:25 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 3 – Weygandt, Kieso, Kimmel
Chapter 3 - Adjusting the accounts. In this chapter, the learning objectives are: Explain the time period assumption, explain the accrual basis of accounting, explain the reasons for adjusting entries, identify the major types of adjusting entries, prepare adjusting entries for deferrals.
4/11/2023 10:59:16 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 2 – Weygandt, Kieso, Kimmel
Chapter 2 - The recording process. In this chapter, the learning objectives are: Explain what an account is and how it helps in the recording process; define debits and credits and explain their use in recording business transactions, identify the basic steps in the recording process.
4/11/2023 10:59:06 AM +00:00
Lecture Accounting principles (7th Edition): Chapter 1 – Weygandt, Kieso, Kimmel
Chapter 1 - Accounting in action. This chapter’s objectives are to: Identify the activities and users associated with accounting, explain what accounting is, identify the users and uses of accounting, understand why ethics is a fundamental business concept, explain generally accepted accounting principles and the cost principle.
4/11/2023 10:58:59 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 24 - Wild, Shaw, Chiappetta
Chapter 24 - Capital budgeting & investment analysis. The goals of this chapter are: Describe the selection of a hurdle rate for an investment, analyze a capital investment project using break-even time, compute payback period and describe its use, compute accounting rate of return and explain its use, compute net present value and describe its use, compute internal rate of return and explain its use.
4/11/2023 10:53:49 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 23 - Wild, Shaw, Chiappetta
Chapter 23 - Relevant costing for managerial decisions. After you have read this chapter you should be able to: Describe the importance of relevant costs for short-term decisions, evaluate short-term managerial decisions using relevant costs, determine product selling price based on total costs, identify relevant costs and apply them to managerial decisions,...
4/11/2023 10:53:43 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 22 - Wild, Shaw, Chiappetta
Chapter 22 - Decentralization and performance evaluation. After you have read this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard;...
4/11/2023 10:53:36 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 21 - Wild, Shaw, Chiappetta
Chapter 21 - Flexible budgets and standard costing. The goals of this chapter are: Define standard costs and explain how standard cost information is useful for management by exception, describe variances and what they reveal about performance, analyze changes in sales from expected amounts,...
4/11/2023 10:53:30 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 20 - Wild, Shaw, Chiappetta
Chapter 20 - Master budgets and performance planning. After you have read this chapter you should be able to: Describe the importance and benefits of budgeting and the process of budget administration, describe a master budget and the process of preparing it, analyze expense planning using activity-based budgeting,...
4/11/2023 10:53:23 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 19 - Wild, Shaw, Chiappetta
Chapter 19 - Variable costing and performance reporting. After you have read this chapter you should be able to: Describe how absorption costing can result in over-production, explain the role of variable costing in pricing special orders, compute and interpret break-even volume in units, compute unit cost under both absorption and variable costing,...
4/11/2023 10:53:17 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 18 - Wild, Shaw, Chiappetta
Chapter 18 - Cost behavior and cost-volume-profit analysis. After you have read this chapter you should be able to: Describe different types of cost behavior in relation to production and sales volume, describe several applications of cost-volume-profit analysis, compute the contribution margin and describe what it reveals about a company’s cost structure, analyze changes in sales using the degree of operating leverage,...
4/11/2023 10:53:10 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 17 - Wild, Shaw, Chiappetta
Chapter 17 - Activity-based costing and analysis. The goals of this chapter are: Distinguish between the plantwide overhead rate method, the departmental overhead rate method, and the activity-based costing method; explain cost flows for activity-based costing; identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate methods; identify and assess advantages and disadvantages of activity-based costing;...
4/11/2023 10:53:04 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 16 - Wild, Shaw, Chiappetta
Chapter 16 - Process costing and analysis. After you have read this chapter you should be able to: Explain process operations and the way they differ from job order operations, define and compute equivalent units and explain their use in process cost accounting, define and prepare a process cost summary and describe its purposes,...
4/11/2023 10:52:57 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 15 - Wild, Shaw, Chiappetta
Chapter 15 - Job order costing and analysis. After you have read this chapter you should be able to: Describe important features of job order production, explain job cost sheets and how they are used in job order cost accounting, describe and record the flow of materials costs in job order cost accounting, describe and record the flow of labor costs in job order cost accounting,...
4/11/2023 10:52:51 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 14 - Wild, Shaw, Chiappetta
Chapter 14 - Managerial accounting concepts and principles. After you have read this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ, explain manufacturing activities and the flow of manufacturing costs, describe trends in managerial accounting,...
4/11/2023 10:52:45 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 13 - Wild, Shaw, Chiappetta
Chapter 13 - Analyzing financial statements. After you have read this chapter you should be able to: Explain the purpose and identify the building blocks of analysis, describe standards for comparisons in analysis, summarize and report results of analysis, explain and apply methods of horizontal analysis, describe and apply methods of vertical analysis, define and apply ratio analysis.
4/11/2023 10:52:38 AM +00:00