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Introduction to Accounting

Xem 1-20 trên 246 kết quả Introduction to Accounting
  • Lecture Introduction to Accounting: An integrated approach (6/e) - Chapter 11 Time value of money. The goals of this chapter are: Explain the risk/return relationship, use the time value of money concepts to solve present and future value problems.

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  • Chapter 1 - Introduction to accounting, financial statements introduced. Accounting is often called the language of business because it uses a unique vocabulary to communicate information to decision makers. In this chapter, we will discuss what financial accounting is and briefly introduce how financial information is communicated through financial statements. Then we will study how financial transactions are analyzed and reported on financial statements.

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  • Tham khảo sách 'healthcare finance an introduction to accounting and financial management third edition', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Chapter 1 - Accounting and business. After completing this chapter, students will be able to: Describe the development of business and accounting; explain the elements of accounting (assets, liabilities, owners' equity, revenue, expense, and net income); identify the differences among the basic types of businesses and business organization structures.

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  • Chapter 2 - Business processes and accounting information. In this chapter you will learn: Explain the management cycle and the four basic business processes, describe the balanced scorecard approach and its four perspectives, discuss what internal controls are and why they are important, perform a two-column bank reconciliation.

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  • Chapter 3 - Operating processes: Planning and control. In this chapter students will be able to: Identify the activities in the three operating subprocesses; describe fixed, variable, and mixed costs and revenues; use the high/low method to determine fixed and variable costs and revenues; apply linear regression analysis to determine fixed and variable costs and revenues.

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  • Chapter 4 - Short-term decision making. After completing this chapter, students will be able to: Describe the differences among product, nonproduct, unit-related, batch-related, product-sustaining, and facility-sustaining costs; explain the purpose of, and perform, cost-volume-profit (CVP) analysis; define and analyze a short-term special order decision; explain and analyze a short-term outsourcing decision; discuss and analyze a short-term product mix decision.

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  • Chapter 5 - Strategic planning regarding operating processes. In this chapter, the learning objectives are: Describe the process of determining selling prices and demonstrate how various strategies are used to determine selling price, explain the process of determining the inventory model and demonstrate how the EOQ and JIT models are used, discuss the process of determining the compensation package offered to employees and calculate wages and bonuses paid to employees.

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  • Chapter 6 - Planning, the balanced scorecard, and budgeting. The goals of this chapter are: Describe the purposes, strategies, and approaches to budgeting; explain the process of revenue process planning and prepare the resulting budgets and schedules; discuss the process of conversion process planning and prepare the resulting budget; explain the process of expenditure process planning and prepare the resulting budgets and schedules.

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  • Chapter 7 - Accounting information systems . After completing this chapter, students will be able to: Explain the impact of accounting events on the accounting equation and demonstrate how to make and post journal entries, describe the impact of adjusting events on the accounting equation and demonstrate how to make and post adjusting journal entries, discuss the impact of closing events on the accounting equation and demonstrate how to make and post closing journal entries,...

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  • Chapter 10 - Marketing/sales/collection/customer support process: Recording and evaluating revenue process activities. After completing this chapter, students will be able to: Describe how revenue activities are analyzed and recorded in the accounting system, explain how cost of goods sold activities are analyzed and recorded in the accounting system using FIFO and/or LIFO costing, discuss how uncollectible accounts are recorded,...

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  • Chapter 12 Planning investments: Capital budgeting. In this chapter, the learning objectives are: Explain the concept of and calculate a company cost of capital, use NPV analysis to make investment decisions for a not-for-profit entity, use NPV analysis to make investment decisions assuming uniform depreciation, use NPV analysis to make investment decisions assuming tax depreciation.

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  • Chapter 14 - Planning debt financing. After completing this chapter, students will be able to: Describe and calculate the impact of a periodic payment note payable on the company's budgeted financial statements, discuss and calculate the impact of a lump-sum payment note payable on the company's budgeted financial statements, explain and calculate the impact of a periodic and lump-sum payment note payable on the company's budgeted financial statements.

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  • Chapter 17 - Company performance: Profitability . After completing this chapter, students will be able to: Discuss the importance of income from continuing operations and net income; describe the purpose of, and calculate, earnings per share and diluted earnings per share; explain the purpose of, and calculate, income using variable, absorption, and throughput costing for internal reporting purposes.

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  • Chapter 20 - Company performance: Comprehensive evaluation. After completing this chapter, students will be able to: Perform a vertical analysis to analyze a company, demonstrate horizontal analysis to analyze a company, perform a ratio analysis to analyze a company, explain the various roles of the participants in the capital market.

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  • This Second Edition of the foundational textbook An Introduction to Applied Linguistics provides a state-of-the-art account of contemporary applied linguistics. The kinds of language problems of interest to applied linguists are discussed and a distinction drawn between the different research approach taken by theoretical linguists and by applied linguists to what seem to be the same problems.

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  • Introduction to Computing: Lecture 10 - Applications presents about Business Applications (Financial Accounting Systems, Booking Systems, Management Applications), Modelling and Simulation and something else.

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  • Chapter 8 - Purchasing/Human resources/Payment process: Recording and evaluating expenditure process activities. The goals of this chapter are: Describe the difference between the periodic and perpetual inventory systems and record inventory activities using each system, discuss the difference between the net price and gross price methods for recording inventory and record inventory activities using each method, explain the payroll reporting process and record payroll and payroll taxes,...

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  • Chapter 9 - Recording and evaluating conversion process activities. In this chapter, the learning objectives are: Explain the different types of manufacturing costs and how manufacturing costs are different than nonmanufacturing costs, describe manufacturing cost flows for direct materials and direct labor and record these activities, explain the process of applying manufacturing overhead and record these activities.

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