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

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

    Appendix D - Appendix D. After reading the material in this chapter, you should be able to: Explain why companies invest in other companies, account for investments in equity securities when the investor has insignificant influence, account for investments in equity securities when the investor has significant influence, account for investments in equity securities when the investor has controlling influence, account for investments in debt...

     25 p uneti 26/07/2018 26 1

  • Lecture Financial accounting (3/e): Chapter 4 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 4 - Spiceland, Thomas, Herrmann

    Chapter 4 - Cash and internal controls. After studying this chapter, you should be able to: Discuss the impact of accounting scandals and the passage of the Sarbanes-Oxley Act; identify the components, responsibilities, and limitations of internal control; define cash and cash equivalents; understand controls over cash receipts and cash disbursements; reconcile a bank statement.

     35 p uneti 26/07/2018 26 1

  • Lecture Financial accounting (3/e): Chapter 6 - Spiceland, Thomas, Herrmann

    Lecture Financial accounting (3/e): Chapter 6 - Spiceland, Thomas, Herrmann

    Chapter 6 - Inventory and cost of goods sold. After completing this chapter, students will be able to: Trace the flow of inventory costs from manufacturing companies to merchandising companies, understand how cost of goods sold is reported in a multiple-step income statement, determine the cost of goods sold and ending inventory using different inventory cost methods, explain the financial statement effects and tax effects of inventory cost...

     35 p uneti 26/07/2018 30 1

  • 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 19 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 27 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 18 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 19 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 23 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 27 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 26 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 27 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 15 1

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