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Bài giảng Fundamental Financial Accounting Concepts - Chapter 10: Accounting for Long-Term DebtApplying payments to principal and interest Identify the unpaid principal balance. Amount applied to interest = Unpaid principal balance × Interest rate. Amount applied to principal = Cash payment – Amount applied to interest in . Unpaid principal balance = Unpaid principal balance in – Amount applied to principal in .
21 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 760 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 9: Accounting for Current Liabilities and PayrollDo companies estimate the amount of payables that they are going to pay? Under the going concern assumption , companies expect to pay their obligations in full.
24 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 697 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 8: Accounting for Long-Term Operational AssetsTangible Long-Term Assets Property, Plant, and Equipment – Sometimes called plant assets or fixed assets. We depreciate these assets over their useful life. Natural Resources – Mineral deposits, oil and gas reserves, timber stands, coal mines, and stone quarries are some examples of natural resources. We deplete these assets over their useful lif...
24 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 730 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 7: Accounting for ReceivablesAccounts Receivable and Notes Receivable When a company allows customers to “buy now and pay later,” the company’s right to collect cash in the future is called accounts receivable. Individually, these receivables are typically small and are payable within 30 days. When a longer credit term is needed, or when the receivable is large, the company ...
23 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 794 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 6: Internal Control and Accounting for CashSeparation of Duties Quality of Employees Bonded Employees Required Absences Procedures Manual Authority and Responsibility Prenumbered Documents Physical Control Performance Evaluations
18 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 669 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 5: Accounting for InventoriesWhen 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: 686 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 4: Accounting for Merchandising BusinessesMerchandising 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: 755 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 3: The Double-Entry Accounting SystemAccountants initially record data from source documents into a journal.
18 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 891 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 2: Accounting for Accruals and DeferralsEvent 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: 767 | Lượt tải: 0
Bài giảng Fundamental Financial Accounting Concepts - Chapter 1: An Introduction to AccountingAssets—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: 693 | Lượt tải: 0
