Tài liệu miễn phí Kế toán - Kiểm toán
Download Tài liệu học tập miễn phí Kế toán - Kiểm toán
Lecture Financial and managerial accounting (4/e): Chapter 12 - Wild, Shaw, Chiappetta
Chapter 12 - Reporting and analyzing cash flows. The goals of this chapter are: Distinguish between operating, investing, and financing activities, and describe how noncash investing and financing activities are disclosed; analyze the statement of cash flows and apply the cash flow on total assets ratio; prepare a statement of cash flows;...
4/11/2023 10:52:29 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 11 - Wild, Shaw, Chiappetta
Chapter 11 - Corporate reporting and analysis. After you have read this chapter you should be able to: Identify characteristics of corporations and their organization, explain characteristics of, and distribute dividends between, common and preferred stock, explain the items reported in retained earnings,...
4/11/2023 10:52:22 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 10 - Wild, Shaw, Chiappetta
Chapter 10 provides knowledge of long-term liabilities. In this chapter, the learning objectives are: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use, prepare entries to record bond issuance and interest expense, compute and record amortization of bond discount, compute and record amortization of bond premium, record the retirement of bonds,...
4/11/2023 10:52:15 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 9 - Wild, Shaw, Chiappetta
Chapter 9 - Current liabilities. The goals of this chapter are: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities,...
4/11/2023 10:52:07 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 8 - Wild, Shaw, Chiappetta
Chapter 8 - Long-term assets. Upon completion of this lesson, the successful participant will be able to: 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 10:52:01 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 7 - Wild, Shaw, Chiappetta
Chapter 7 - Accounts and notes receivable. After completing this chapter, students will be able to: Describe accounts receivable and how they occur and are recorded; describe a note receivable, computation of its maturity date and the recording of its existence; explain how receivables can be converted to cash before maturity;...
4/11/2023 10:51:55 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 6 - Wild, Shaw, Chiappetta
Chapter 6 - Cash and internal controls. After completing this chapter, students will be able to: Define internal control and identify its purpose and principles, define cash and cash equivalents and explain how to report them, compute the days’ sales uncollected ratio and use it to assess liquidity,...
4/11/2023 10:51:48 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 5 - Wild, Shaw, Chiappetta
Chapter 5 - Inventories and cost of sales. After completing this chapter, students will be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements, assess inventory management using both inventory turnover and days’ sales in inventory,...
4/11/2023 10:51:41 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 4 - Wild, Shaw, Chiappetta
Chapter 4 - Accounting for merchandising operations. After completing this chapter, students will be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
4/11/2023 10:51:31 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 3 - Wild, Shaw, Chiappetta
Chapter 3 Adjusting accounts and preparing financial statements presents the following content: Explain the importance of periodic reporting and the time period assumption, explain accrual accounting and how it improves financial statements, identify steps in the accounting cycle, explain and prepare a classified balance sheet,...
4/11/2023 10:51:24 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 2 - Wild, Shaw, Chiappetta
Chapter 2 - Analyzing and recording transactions. After you have read this chapter you should be able to: Explain the steps in processing transactions, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting,...
4/11/2023 10:51:18 AM +00:00
Lecture Financial and managerial accounting (4/e): Chapter 1 - Wild, Shaw, Chiappetta
Chapter 1 - Introducing accounting in business. After you have read this chapter you should be able to: Explain the purpose and importance of accounting; identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.
4/11/2023 10:51:11 AM +00:00
Lecture Financial Accounting (15/e) - Appendix B: The time value of money - Future amounts and present values
Appendix B: The time value of money - Future amounts and present values. In this chapter, the learning objectives are: Explain what is meant by the phrase time value of money, describe the relationships between present values and future amounts, explain three basic ways in which decision makers apply the time value of money,...
4/11/2023 10:51:05 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 15: Global business and accounting
Lecture Financial Accounting (15/e) - Chapter 15: Global business and accounting. In this chapter, students will be able to understand: Define four mechanisms companies use to globalize their business activities, explain why there is demand for harmonization of global financial reporting standards, demonstrate how to convert an amount of money from one currency to another, compute gains or losses on receivables or payables that are stated in a foreign currency when exchange rates fluctuate,...
4/11/2023 10:50:58 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 14: Financial statement analysis
Lecture Financial Accounting (15/e) - Chapter 14: Financial statement analysis. After completing this chapter, students will be able to: Explain the uses of dollar and percentage changes, trend percentages, component percentages, amd ratios; discuss the quality of a company's earnings, assets, and working capital; explain the nature and purpose of classifications in financial statements;...
4/11/2023 10:50:52 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 13: Statement of cash flows
Lecture Financial Accounting (15/e) - Chapter 13: Statement of cash flows. Explain the purposes and uses of a statement of cash flows, describe how cash transactions are classified in a statement of cash flows, compute the major cash flows relating to operating activities, compute the cash flows relating to investing and financing activities, distinguish between the direct and indirect methods of reporting operating cash flows,...
4/11/2023 10:50:45 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 12: Income and changes in retained earnings
Lecture Financial Accounting (15/e) - Chapter 12: Income and changes in retained earnings. Describe how irregular income items, such as discontinued operations and extraordinary items, are presented in the income statement; compute earnings per share; distinguish between basic and diluted earnings per share; account for cash dividends and stock dividends, and explain the effects of these transactions on a company's financial statements;...
4/11/2023 10:50:38 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 11: Stockholders’ equity: Paid-in capital
Lecture Financial Accounting (15/e) - Chapter 11: Stockholders’ equity: Paid-in capital. In this chapter, students will be able to understand: Discuss the advantages and disadvantages of organizing a business as a corporation; distinguish between publicly owned and closely held corporations; explain the rights of stockholders and the roles of corporate directors and officers;...
4/11/2023 10:50:32 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 10: Liabilities
Lecture Financial Accounting (15/e) - Chapter 10: Liabilities. After completing this chapter, students will be able to: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs and the basic accounting activities relating to payrolls, prepare an amortization table allocating payments between interest and principal,...
4/11/2023 10:50:25 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 9: Plant and intangible assets
Lecture Financial Accounting (15/e) - Chapter 9: Plant and intangible assets. After completing this chapter, students will be able to: Determine the cost of plant assets, distinguish between capital expenditures and revenue expenditures, compute depreciation by the straight-line and declining-balance methods, account for depreciation using methods other than straight-line or declining-balance, account for the disposal of plant assets,...
4/11/2023 10:50:15 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 8: Inventories and the cost of goods sold
Lecture Financial Accounting (15/e) - Chapter 8: Inventories and the cost of goods sold. In this chapter, students will be able to understand: In a perpetual inventory system, determine the cost of goods sold using (a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. Discuss the advantages and shortcomings of each method; explain the need for taking a physical inventory; record shrinkage losses and other year-end adjustments to inventory;...
4/11/2023 10:50:08 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 7: Financial assets
Lecture Financial Accounting (15/e) - Chapter 7: Financial assets. Define financial assets and explain their valuation in the balance sheet, describe the objectives of cash management and internal controls over cash, prepare a bank reconciliation and explain its purpose, describe how short-term investments are reported in the balance sheet and account for transactions involving marketable securities,...
4/11/2023 10:50:01 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 6: Merchandising activities
Lecture Financial Accounting (15/e) - Chapter 6: Merchandising activities. After reading the material in this chapter, you should be able to: Describe the operating cycle of a merchandising company, understand the components of a merchandising company's income statement, account for purchases and sales of merchandise in a perpetual inventory system, explain how a periodic inventory system operates,...
4/11/2023 10:49:55 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 5: The accounting cycle - Reporting financial results
Lecture Financial Accounting (15/e) - Chapter 5: The accounting cycle - Reporting financial results. After completing this chapter, students will be able to: Prepare an income statement, a statement of retained earnings, and a balance sheet; explain how the income statement and the statement of retained earnings relate to the balance sheet; explain the concept of adequate disclosure;...
4/11/2023 10:49:45 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 4: The accounting cycle - AccruaLs and deferrals
Lecture Financial Accounting (15/e) - Chapter 4: The accounting cycle - AccruaLs and deferrals. The learning objectives for this chapter include: Explain the purpose of adjusting entries, describe and prepare the four basic types of adjusting entries, prepare adjusting entries to convert assets to expenses, prepare adjusting entries to convert liabilities to revenue, prepare adjusting entries to accrue unpaid expenses,...
4/11/2023 10:49:34 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 3: The accounting cycle - Capturing economic events
Lecture Financial Accounting (15/e) - Chapter 3: The accounting cycle - Capturing economic events. In this chapter, students will be able to understand: Identify the steps in the accounting cycle and discuss the role of accounting records in an organization, describe a ledger account and a ledger, understand how balance sheet accounts are increased or decreased, explain the double-entry system of accounting,...
4/11/2023 10:49:27 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 2: Basic Financial Statements
Lecture Financial Accounting (15/e) - Chapter 2: Basic Financial Statements. After completing this unit, you should be able to: Explain the nature and general purpose of financial statements; explain certain accounting principles that are important for an understanding of financial statements and how professional judgment by accountants may affect the application of those principles; explain how the statement of financial position, often referred to as the balance sheet, is an expansion of the basic accounting equation;...
4/11/2023 10:49:20 AM +00:00
Lecture Financial Accounting (15/e) - Chapter 1: Accounting - Information for Decision Making
Lecture Financial Accounting (15/e) - Chapter 1: Accounting - Information for Decision Making. After completing this chapter, students will be able to: Discuss accounting as the language of business and the role of accounting information in making economic decisions, discuss the significance of accounting systems in generating reliable accounting information and understand the five components of internal control, explain the importance of financial accounting information for external parties - primarily investors and creditors - in terms of the objectives and the characteristics of that information,...
4/11/2023 10:49:13 AM +00:00
Lecture College accounting (13/e): Chapter 10 - Price, Haddock, Farina
Chapter 10 - Payroll computations, records, and payment. After reading this chapter, you should be able to: Explain the major federal laws relating to employee earnings and withholding, compute gross earnings of employees, determine employee deductions for social security tax, determine employee deductions for Medicare tax,...
4/11/2023 10:46:39 AM +00:00
Lecture College accounting (13/e): Chapter 9 - Price, Haddock, Farina
Chapter 9 - Cash receipts, cash payments, and banking procedures. After reading this chapter, you should be able to: Record cash receipts in a cash receipts journal, account for cash short or over, post from the cash receipts journal to subsidiary and general ledgers, record cash payments in a cash payments journal, post from the cash payments journal to subsidiary and general ledgers,...
4/11/2023 10:46:32 AM +00:00