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Bài giảng Financial & Managerial Accounting - Chapter 11: Stockholders’ equity: paid-In capital
Publicly Owned Corporations Face Different Rules By LAW, publicly owned corporations must: Prepare financial statements in accordance with GAAP. Have their financial statement audited by an independent CPA. Comply with federal securities laws. Submit financial information for SEC review.
39 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 938 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 10: Liabilities
Liabilities – Question Devon Mfg. borrows $100,000 from First Bank. The loan will be repaid in 20 years and has an annual interest rate of 8%. Is this a current liability or a noncurrent liability? The obligation will not be paid within one year or one operating cycle, so it is a noncurrent liability.
47 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 995 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 9: Plant and intangible assets
Accountable Events Acquisition. Allocation of the acquisition cost to expense over the asset’s useful life (depreciation). Sale or disposal.
55 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 868 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 8: Inventories and the cost of goods sold
Which Unit Did We Sell? When identical units of inventory have different unit costs, a question naturally arises as to which of these costs should be used in recording a sale of inventory.
64 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 818 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 7: Financial assets
How Much Cash Should a Business Have? Every business needs enough cash to pay its bills!
57 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 845 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 6: Accounting for merchandising activities
Wholesalers buy merchandise from several different manufacturers and then sell this merchandise to several retailers. Retailers sell merchandise directly to the public.
68 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1162 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 5: The accounting cycle: reporting financial results
Statement of Retained Earnings This statement summarizes the increases and decreases in Retained Earnings during the period.
22 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 872 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 4: The accounting cycle: accruals and deferrals
At the end of the period, we need to make adjusting entries to get the accounts up to date for the financial statements.
41 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 1150 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 3: The accounting cycle: capturing economic events
The Ledger Accounts are individual records showing increases and decreases. The entire group of accounts is kept together in an accounting record called a ledger.
43 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 813 | Lượt tải: 0
Bài giảng Financial & Managerial Accounting - Chapter 2: Basic financial statements
Introduction to Financial Statements Companies prepare interim financial statements and annual financial statements.
39 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 790 | Lượt tải: 0

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