Itemized accounting

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  • Companies must report both net income and comprehensive income and reconcile the difference between the two. The following items are part of comprehensive income: Changes in the market value of securities available for sale (described in Chapter 12).

    ppt57p phantuannam 03-08-2013 31 4   Download

  • Chapter 13 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio;...

    ppt17p tangtuy10 04-05-2016 8 3   Download

  • Chapter 14 - Partnerships: Formation and operation. After completing this unit, you should be able to: Discuss the advantages and disadvantages of the partnership versus the corporate form of business; describe the purpose of the articles of partnership and list specific items that should be included in this agreement; prepare the journal entry to record the initial capital investment made by a partner;...

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  • Chapter 12 - Income and changes in retained earnings. Upon completion of this lesson, the successful participant will be able to: Describe how discontinued operations, extraordinary items, and accounting changes are presented in the income statement; compute earnings per share; distinguish between basic and diluted earnings per share;...

    ppt36p tangtuy18 12-07-2016 4 2   Download

  • Chapter 12 - Financial statement analysis. In this chapter, you will learn: Perform vertical analysis, perform horizontal analysis, use ratios to analyze a company’s risk, use ratios to analyze a company’s profitability, distinguish persistent earnings from one-time items, explain quality of earnings and distinguish between conservative and aggressive accounting practices.

    ppt34p estupendo2 12-08-2016 8 2   Download

  • After completing this chapter you should be able to: Prepare the entries for cash dividends and stock dividends, identify the items reported in a retained earnings statement, describe the form and content of corporation income statements, compute earnings per share,...and other contents.

    ppt37p cutyhn 05-04-2017 2 2   Download

  • Following are three separate transactions that pertain to prepaid items. Evaluate each item and prepare the journal entries that would be needed for the initial recording and subsequent end-of-20X3 adjusting entry. Assume the company uses the balance sheet approach, and the initial recording is to an asset account. The company has a calendar year-end and does not make any adjusting entries prior to December 31.

    pdf36p tuanloc_do 04-12-2012 21 1   Download

  • Chapter 12 - Financial statement analysis. After studying this chapter, you should be able to: Understand the concept of earning power and indicate how irregular items are presented, discuss the need for comparative analysis and identify the tools of financial statement analysis, explain and apply horizontal analysis, explain and apply vertical analysis,...

    ppt93p estupendo4 24-08-2016 7 1   Download

  • Chapter 12 - Statement of cash flows. To make informed investment and credit decisions, financial statement users need information to help them assess the amounts, timing, and uncertainty of a company’s prospective cash flows. This chapter explains more about the items reported on the statement of cash flows and describes a more practical way to prepare the statement than analyzing every entry in the Cash account.

    ppt19p estupendo5 30-08-2016 10 1   Download

  • Chapter 5 - Reporting and analyzing inventories. After studying this chapter you will be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements, assess inventory management using both inventory turnover and days’ sales in inventory.

    ppt10p nhanmotchut_5 02-11-2016 7 1   Download

  • Chapter 11 - Reporting and analyzing equity. After completing this unit, you should be able to: 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;...

    ppt13p nhanmotchut_5 02-11-2016 8 1   Download

  • In this chapter, the learning objectives are: Cash-basis versus accrual income measurement, revenue recognition under accrual accounting, the matching principle and recognizing expenses under accrual accounting, the difference between product and period costs, income statement format and classification, distinctions of special items on the income statement,...

    ppt43p nhanmotchut_5 02-11-2016 7 1   Download

  • Chapter 14 - Partnerships: Formation and operation. After completing this unit, you should be able to: Discuss the advantages and disadvantages of the partnership versus the corporate form of business; describe the purpose of the articles of partnership and list specific items that should be included in this agreement; prepare the journal entry to record the initial capital investment made by a partner.

    ppt16p luimotbuoc_4 11-11-2016 1 1   Download

  • Chapter 12 - Accruals, deferrals, and the worksheet. After reading this chapter, you should be able to: Determine the adjustment for merchandise inventory, and enter the adjustment on the worksheet; compute adjustments for accrued and prepaid expense items, and enter the adjustments on the worksheet; compute adjustments for accrued and deferred income items, and enter the adjustments on the worksheet; complete a 10-column worksheet; define the accounting terms new to this chapter.

    ppt15p luimotbuoc_4 11-11-2016 2 1   Download

  • Describe how irregular income items, such as discontinued operations and extraordinary items, are presented in the income statement; compute earnings per share; distinguish between basic and diluted earnings per share; account for cash dividends and stock dividends, and explain the effects of these transactions on a company's financial statements;...

    ppt17p luimotbuoc_4 11-11-2016 2 1   Download

  • Chapter 5 - Inventories and cost of sales. After completing this chapter, students will be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements, assess inventory management using both inventory turnover and days’ sales in inventory,...

    ppt13p luimotbuoc_4 11-11-2016 4 1   Download

  • Chapter 11 - Corporate reporting and analysis. After you have read this chapter you should be able to: 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,...

    ppt16p luimotbuoc_4 11-11-2016 2 1   Download

  • After you have mastered the material in this chapter, you will be able to: Explain the accounting entity assumption; define assets, liabilities, owner's equity, revenue and expenses and classify items into assets, liabilities, owner's equity, revenue and expenses; define the accounting equation and describe the link between the equation and the accounting entity assumption;...

    ppt12p luimotbuoc_5 03-12-2016 3 1   Download

  • After completing this chapter you should be able to: 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.

    ppt33p hihihaha2 03-12-2016 1 1   Download

  • Chapter 12 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio.

    ppt18p hihihaha3 12-12-2016 1 1   Download

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