Accounting principles

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  • Lecture Fundamental accounting principles - Chapter 21: Cost-volume-profit analysis. This chapter distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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  • Lecture Fundamental accounting principles - Chapter 25: Capital budgeting and managerial decisions. This chapter describe the importance of relevant costs for short-term decisions, evaluate short-term managerial decisions using relevant costs, analyze a capital investment project using break-even time, compute payback period and describe its use.

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  • This chapter explain the purpose and importance of accounting; Identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.

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  • After studying this chapter you will be able to understand: Describe a company’s annual reporting period, what two accounting principles most directly drive the adjusting process? Why do companies prepare interim financial statements? Is cash basis accounting consistent with the matching principle? Why or why not?...

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  • After studying this chapter you will be able to understand: What accounting principle most guides the allocation of cost of goods available for sale between ending inventory and cost of goods sold? Describe one advantage for each of the inventory costing methods: specific identification, FIFO, LIFO, and weighted average; when costs are rising, which method reports higher net income LIFO or FIFO?

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  • Lecture Fundamental accounting principles - Chapter 7: Accounting information systems. After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.

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  • Lecture Fundamental accounting principles - Chapter 8: Cash and internal controls. In this chapter you will learn: Define internal control and identify its purpose and principles, define cash and cash equivalents and explain how to report them, compute the days’ sales uncollected ratio and use it to assess liquidity.

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  • Lecture Fundamental accounting principles - Chapter 9: Accounting for receivables. This chapter describe accounts receivable and how they occur and are recorded; describe a note receivable, the computation of its maturity date, and the recording of its existence; explain how receivables can be converted to cash before maturity.

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  • Lecture Fundamental accounting principles - Chapter 10: Plant assets, natural resources, and intangibles. The learning objectives for this chapter include: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.

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  • Lecture Fundamental accounting principles - Chapter 12: Accounting for partnerships. After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners.

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  • Lecture Fundamental accounting principles - Chapter 13: Accounting for corporations. After studying this chapter you will be able to understand: Identify characteristics of corporations and their organization; explain characteristics of, and distribute dividends between, common and preferred stock; explain the items reported in retained earnings; compute earnings per share and describe its use; compute price-earnings ratio and describe its use in analysis.

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  • Lecture Fundamental accounting principles - Chapter 14: Long-term liabilities. After completing this chapter you should be able to: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use.

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  • Lecture Fundamental accounting principles - Chapter 15: Investments and international operations. After completing this chapter you should be able to: Distinguish between debt and equity securities and between short-term and long-term investments, describe how to report equity securities with controlling influence, compute and analyze the components of return on total assets,...

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  • Lecture Fundamental accounting principles - Chapter 16: Reporting the statement of cash flows. After completing this chapter you should be able to: Distinguish between operating, investing, and financing activities, and describe how noncash investing and financing activities are disclosed; analyze the statement of cash flows and apply the cash flow on total assets ratio; prepare a statement of cash flows; compute cash flows from operating activities using the indirect method.

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  • Lecture Fundamental accounting principles - Chapter 20: Process costing. The learning objectives for this chapter include: Explain process operations and the way they differ from job order operations, define and compute equivalent units and explain their use in process cost accounting, define and prepare a process cost summary and describe its purposes.

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  • Lecture Fundamental accounting principles - Chapter 22: Master budgets and planning. This chapter describe the importance and benefits of budgeting and the process of budget administration, describe a master budget and the process of preparing it, analyze expense planning using activity-based budgeting, prepare each component of a master budget and link each to the budgeting process.

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  • Lecture Fundamental accounting principles - Chapter 23: Flexible budgets and standard costs. The learning objectives for this chapter include: Define standard costs and explain how standard cost information is useful for management by exception, describe variances and what they reveal about performance, analyze changes in sales from expected amounts, prepare a flexible budget and interpret a flexible budget performance report.

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  • Lecture Fundamental accounting principles - Chapter 24: Performance measurement and responsibility accounting. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments, analyze investment centers using return on assets and residual income, analyze investment centers using profit margin and investment turnover,...

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  • Chapter 1 - Accounting in business, after completing this chapter you should be able to: Explain the purpose and importance of accounting; Identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.

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  • (BQ) Part 1 book "Petroleum accounting: Principles, procedures & issues" has contents: An introduction to the petroleum industry, petroleum economics & accounting dilemmas; organizational structure of an E&P company; accounting principles for oil and gas producing activities,...and other contents.

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