Tài liệu miễn phí Kế toán - Kiểm toán

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Lecture Accounting principles (8th edition) – Chapter 26: Incremental analysis and capital budgeting

After studying this chapter, you should be able to: Identify the steps in management’s decision-making process, describe the concept of incremental analysis, identify the relevant costs in accepting an order at a special price, identify the relevant costs in a make-or-buy decision, give the decision rule for whether to sell or process materials further, identify the factors to be considered in retaining or replacing equipment.

9/25/2020 2:04:38 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 25: Standard costs and balanced scorecard

After studying this chapter, you should be able to: Distinguish between a standard and a budget, identify the advantages of standard costs, describe how standards are set, state the formulas for determining direct materials and direct labor variances, state the formulas for determining manufacturing overhead variances, discuss the reporting of variances, enumerate the features of a standard cost accounting system.

9/25/2020 2:04:32 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 24: Budgetary control and responsibility accounting

In this chapter, the learning objectives are: Describe the concept of budgetary control, evaluate the usefulness of static budget reports, explain the development of flexible budgets and the usefulness of flexible budget reports.

9/25/2020 2:04:25 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 23: Budgetary planning

In this chapter, the learning objectives are: Indicate the benefits of budgeting, state the essentials of effective budgeting, identify the budgets that comprise the master budget, describe the sources for preparing the budgeted income statement.

9/25/2020 2:04:19 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 22: Cost-volume-profit

In this chapter, the learning objectives are: Distinguish between variable and fixed costs, explain the significance of the relevant range, explain the concept of mixed costs, list the five components of cost-volume-profit analysis, indicate what contribution margin is and how it can be expressed.

9/25/2020 2:04:12 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 21: Process cost accounting

In this chapter, the learning objectives are: Discuss the uses of a process cost system and how it compares to a job order system, explain the flow of costs in a process cost system and the journal entries to assign manufacturing costs, Compute equivalent units.

9/25/2020 2:04:06 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 20: Job order costing

In this chapter, the learning objectives are: 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.

9/25/2020 2:04:00 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 19: Managerial accounting

In this chapter, the learning objectives are: Identify the features of managerial accounting and the functions of management, describe the classes of manufacturing costs and the differences between product and period costs, demonstrate how to compute cost of goods manufactured and prepare financial statements for a manufacturer.

9/25/2020 2:03:54 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 18: Financial statement analysis

After studying this chapter, you should be able to: Discuss the need for comparative analysis, identify the tools of financial statement analysis, explain and apply horizontal analysis, describe and apply vertical analysis.

9/25/2020 2:03:48 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 17: 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.

9/25/2020 2:03:42 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 16: 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.

9/25/2020 2:03:36 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 15: 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.

9/25/2020 2:03:29 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 14: 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.

9/25/2020 2:03:23 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 13: Corporations: Organization and capital stock transactions

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.

9/25/2020 2:03:17 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 12: Accounting for partnerships

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.

9/25/2020 2:03:11 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 11: Current liabilities and payroll accounting

Lecture Accounting principles (Eighth Edition) – 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.

9/25/2020 2:03:05 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:59 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:53 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:47 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:40 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 6: Budgetary planning

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.

9/25/2020 2:02:34 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:27 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:21 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:15 AM +00:00

Lecture Accounting principles (8th edition) – 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.

9/25/2020 2:02:09 AM +00:00

Lecture Accounting principles (8th edition) – Chapter 1: Accounting in action

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.

9/25/2020 2:02:03 AM +00:00

Lecture Intermediate Accounting (13th edition) - Chapter 21: Accounting for leases

After completing this chapter you should be able to: Explain the nature, economic substance, and advantages of lease transactions, describe the accounting criteria and procedures for capitalizing leases by the lessee, contrast the operating and capitalization methods of recording leases...and other contents.

9/25/2020 2:01:56 AM +00:00

Lecture Intermediate Accounting (13th edition) - Chapter 20: Accounting for pensions and postretirement benefits

After completing this chapter you should be able to: Distinguish between accounting for the employer’s pension plan and accounting for the pension fund, identify types of pension plans and their characteristics, explain alternative measures for valuing the pension obligation, list the components of pension expense... and other contents.

9/25/2020 2:01:50 AM +00:00

Lecture Intermediate Accounting (13th edition) - Chapter 19: Accounting for income taxes

After completing this chapter you should be able to: Identify differences between pretax financial income and taxable income, describe a temporary difference that results in future taxable amounts, describe a temporary difference that results in future deductible amounts, explain the purpose of a deferred tax asset valuation allowance... and other contents.

9/25/2020 2:01:44 AM +00:00

Lecture Intermediate Accounting (13th edition) - Chapter 18: Revenue recognition

After completing this chapter you should be able to: Apply the revenue recognition principle, describe accounting issues for revenue recognition at point of sale, apply the percentage-of-completion method for long-term contracts, apply the completed-contract method for long-term contracts.... and other contents.

9/25/2020 2:01:37 AM +00:00