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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: 814 | 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: 770 | 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: 917 | 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: 722 | 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: 673 | Lượt tải: 0

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

29 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 729 | Lượt tải: 0

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 ...

24 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 726 | Lượt tải: 0

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

33 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 890 | Lượt tải: 0

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.

57 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 796 | Lượt tải: 0

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.

31 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 879 | Lượt tải: 0