• Bài giảng Financial Accounting - Chapter 3: The Accounting Cycle: End of the PeriodBài giảng Financial Accounting - Chapter 3: The Accounting Cycle: End of the Period

    Learning Objectives 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

    pptx29 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 845 | Lượt tải: 0

  • Bài giảng Financial Accounting - Chapter 2: The Accounting Cycle: During the PeriodBài giảng Financial Accounting - Chapter 2: The Accounting Cycle: During the Period

    Learning Objectives 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 ...

    pptx24 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 845 | Lượt tải: 0

  • Bài giảng Financial Accounting - Chapter 1: A Framework for Financial AccountingBài giảng Financial Accounting - Chapter 1: A Framework for Financial Accounting

    Learning Objectives 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

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  • Chapter 15: Financial Statement AnalysisChapter 15: Financial Statement Analysis

    Dollar and Percentage Changes on Statements Horizontal analysis (or trend analysis) shows the changes between years in the financial data in both dollar and percentage form.

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  • Chapter 14: Statement of Cash FlowsChapter 14: Statement of Cash Flows

    This principle ensures that properly analyzing the changes in all noncash balance sheet accounts always quantifies the cash inflows and outflows that explain the change in the cash balance.

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  • Appendix 13C: Income Taxes in Capital Budgeting DecisionsAppendix 13C: Income Taxes in Capital Budgeting Decisions

    A capital budgeting project’s incremental net income computations include: Annual revenues. Annual cash operating expenses. Annual depreciation expense. One-time expenses related to repairs and maintenance.

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  • Appendix 13A: The Concept of Present ValueAppendix 13A: The Concept of Present Value

    The Mathematics of Interest A dollar received today is worth more than a dollar received a year from now because you can put it in the bank today and have more than a dollar a year from now.

    ppt15 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1005 | Lượt tải: 0

  • Chapter 13: Capital Budgeting DecisionsChapter 13: Capital Budgeting Decisions

    Time Value of Money A dollar today is worth more than a dollar a year from now. Therefore, projects that promise earlier returns are preferable to those that promise later returns.

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  • Chapter 12: Differential Analysis: The Key to Decision MakingChapter 12: Differential Analysis: The Key to Decision Making

    Identifying Relevant Costs An avoidable cost is a cost that can be eliminated, in whole or in part, by choosing one alternative over another. Avoidable costs are relevant costs. Unavoidable costs are irrelevant costs. Two broad categories of costs are never relevant in any decision. They include: Sunk costs. A future cost that does not differ ...

    ppt20 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 916 | Lượt tải: 0

  • Chapter 11: Performance Measurement in Decentralized OrganizationsChapter 11: Performance Measurement in Decentralized Organizations

    Cost Center A segment whose manager has control over costs, but not over revenues or investment funds.

    ppt20 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 862 | Lượt tải: 0