• Lecture Financial accounting (3/e): Chapter 10 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 10 - Spiceland, Thomas, Herrmann

    Chapter 10 - Stockholders ’equity. After studying this chapter you will be able to understand: Identify the advantages and disadvantages of the corporate form of ownership, record the issuance of common stock, contrast preferred stock with common stock and bonds payable, account for treasury stock, describe retained earnings and record cash dividends,…

     39 p uneti 26/07/2018 8 1

  • Lecture Financial accounting (3/e): Chapter 1 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 1 - Spiceland, Thomas, Herrmann

    Chapter 1 - A framework for financial accounting. After completing this chapter, students will be able to: Describe the two primary functions of financial accounting, understand the business activities that financial accounting measures, determine how financial accounting information is communicated through financial statements, describe the role that financial accounting plays in the decision-making process.

     33 p uneti 26/07/2018 8 1

  • Lecture Financial accounting (3/e): Chapter 2 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 2 - Spiceland, Thomas, Herrmann

    Chapter 2 - The accounting cycle: During the period. In this chapter you will learn: Identify the basic steps in measuring external transactions, analyze the impact of external transactions on the accounting equation, assess whether the impact of external transactions results in a debit or credit to an account balance, record transactions using debits and credits, post transactions to t-accounts in the general ledger, prepare a trial balance.

     24 p uneti 26/07/2018 5 1

  • Lecture Financial accounting (3/e): Chapter 3 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 3 - Spiceland, Thomas, Herrmann

    Chapter 3 - The accounting cycle: Eend of the period. After studying this chapter, you should be able to: Understand when revenues and expenses are recorded, distinguish between accrual-basis and cash-basis accounting, demonstrate the purposes and recording of adjusting entries, post adjusting entries and prepare an adjusted trial balance.

     29 p uneti 26/07/2018 8 1

  • Lecture Financial accounting (3/e): Chapter 5 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 5 - Spiceland, Thomas, Herrmann

    Chapter 5 - Receivables and sales. In this chapter you will learn: Recognize accounts receivable; calculate net revenues using discounts, returns, and allowances; record an allowance for future uncollectible accounts; use the aging method to estimate future uncollectible accounts; apply the procedure to write off accounts receivable as uncollectible;…

     40 p uneti 26/07/2018 6 1

  • Lecture Financial accounting (3/e): Chapter 12 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 12 - Spiceland, Thomas, Herrmann

    Chapter 12 - Financial statement analysis. In this chapter, you will learn: Perform vertical analysis, perform horizontal analysis, use ratios to analyze a company’s risk, use ratios to analyze a company’s profitability, distinguish persistent earnings from one-time items, explain quality of earnings and distinguish between conservative and aggressive accounting practices.

     34 p uneti 26/07/2018 11 1

  • Lecture Financial accounting (3/e): Chapter 7 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 7 - Spiceland, Thomas, Herrmann

    Chapter 7 - Long-term assets. After reading the material in this chapter, you should be able to: Identify the major types of property, plant, and equipment; identify the major types of intangible assets; describe the accounting treatment of expenditures after acquisition; calculate depreciation of property, plant, and equipment; calculate amortization of intangible assets; account for the disposal of long-term assets.

     42 p uneti 26/07/2018 8 1

  • Lecture Financial accounting (3/e): Chapter 8 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 8 - Spiceland, Thomas, Herrmann

    Chapter 8 - Current liabilities. When you finish this chapter, you should: Distinguish between current and long-term liabilities, account for notes payable and interest expense, account for employee and employer payroll liabilities, explain the accounting for other current liabilities, apply the appropriate accounting treatment for contingencies, assess liquidity using current liability ratios.

     33 p uneti 26/07/2018 9 1

  • Lecture Financial accounting (3/e): Chapter 11 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 11 - Spiceland, Thomas, Herrmann

    Chapter 11 - Statement of cash flows. In this chapter students will be able to: Classify cash transactions as operating, investing, or financing activities; prepare the operating activities section of the statement of cash flows using the indirect method; prepare the investing activities section and the financing activities section of the statement of cash flows; perform financial analysis using the statement of cash flows.

     23 p uneti 26/07/2018 7 1

  • Lecture Financial accounting (3/e): Chapter 9 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 9 - Spiceland, Thomas, Herrmann

    Chapter 9 - Long-term liabilities. In the previous chapter, we discussed current liabilities. In this chapter we focus on long-term liabilities, primarily bonds. Parts A, B, and C deal with various aspects of bonds. Part D discusses other important long-term liabilities such as installment notes and leases.

     30 p uneti 26/07/2018 4 1

  • Bài giảng Công nghệ sau thu hoạch - ThS. Lương Hồng Quang (Chuyên đề lên men thực phẩm)

    Bài giảng Công nghệ sau thu hoạch - ThS. Lương Hồng Quang (Chuyên đề lên men thực phẩm)

    Bài giảng Công nghệ sau thu hoạch do ThS. Lương Hồng Quang (Chuyên đề lên men thực phẩm) biên soạn cung cấp kiến thức về Vi sinh vật lên men, một số sản phẩm lên men, xu hướng phát triển sản phẩm,...Mời các bạn cùng tham khảo!

     8 p uneti 26/07/2018 8 1

  • Bài giảng Công nghệ sau thu hoạch - ThS. Lương Hồng Quang (Chuyên đề bao bì thực phẩm)

    Bài giảng Công nghệ sau thu hoạch - ThS. Lương Hồng Quang (Chuyên đề bao bì thực phẩm)

    Bài giảng Công nghệ sau thu hoạch do ThS. Lương Hồng Quang (Chuyên đề bao bì thực phẩm) biên soạn cung cấp kiến thức về các nguyên tắc bao gói thực phẩm, chức năng của bao bì, các phương thức bao gói, vật liệu bao bì,....

     17 p uneti 26/07/2018 8 1

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