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Managerial accounting is the process of Identifying Measuring Analyzing Interpreting Communicating information
16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1108 | Lượt tải: 1
Learning Objectives 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 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 889 | Lượt tải: 0
Learning Objectives 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 statem...
23 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1053 | Lượt tải: 0
Learning Objectives 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 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 873 | Lượt tải: 0
Learning Objectives Explain financing alternatives Identify the characteristics of bonds Determine the price of a bond issue Account for the issuance of bonds Record the retirement of bonds Identify other major long-term liabilities Make financial decisions using long-term liability ratios
30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 840 | Lượt tải: 0
Learning Objectives 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 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 950 | Lượt tải: 0
Learning Objectives 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 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 910 | Lượt tải: 0
Learning Objectives 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 in...
35 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1055 | Lượt tải: 0
Learning Objectives 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 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 837 | Lượt tải: 0
Learning Objectives 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 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 769 | Lượt tải: 0