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When a company’s inventory consists of many high-priced, low-turnover goods the record keeping necessary to use specific identification is more practical.

22 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 788 | Lượt tải: 0

Merchandising businesses generate revenue by selling goods. The goods purchased for resale are called merchandise inventory.

21 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 876 | Lượt tải: 0

Accountants initially record data from source documents into a journal.

18 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 996 | Lượt tải: 0

Event 1: Cato Consultants was started on January 1, 2013, when it acquired $5,000 cash by issuing common stock. Increase assets (Cash). Increase stockholders’ equity (Common Stock).

31 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 891 | Lượt tải: 0

Assets—Cash, Equipment, Buildings, Land Liabilities Equity Contributed Capital Revenue Expenses Distributions Net Income Gains Losses

18 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 800 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Understand the concept of earning power and indicate how irregular items are presented. 2 Discuss the need for comparative analysis and identify the tools of financial statement analysis. 3 Explain and apply horizontal analysis. 4 Explain and apply vertical analysis. 5 Identify and compute ...

93 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 910 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Indicate the primary purpose of the statement of cash flows. 2 Distinguish among operating, investing, and financing activities. 3 Explain the impact of the product life cycle on a company’s cash flows. 4 Prepare a statement of cash flows using one of two approaches: (a) the indirect method ...

128 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 1187 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting. 2 Describe the cash payback technique. 3 Explain the net present value method. 4 Identify the challenges presented by intangible benefits in capital budgeting.

54 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 981 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Identify the steps in management’s decision-making process. 2 Describe the concept of incremental analysis. 3 Identify the relevant costs in accepting an order at a special price. 4 Indicate the relevant costs in a make-or-buy decision. 5 Give the decision rule in deciding whether to sell o...

53 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 1000 | Lượt tải: 0

After studying this chapter, you should be able to: 1 Distinguish between a standard and a budget. 2 Identify the advantages of standard costs. 3 Describe how standards are set. 4 Indicate the formulas for determining direct materials and direct labor variances. 5 State the formulas for determining manufacturing overhead variances. 6 Discuss ...

73 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 917 | Lượt tải: 0