Lecture Accounting principles

After completing this chapter you should be able to: Explain what an account is and how it helps in the recording process, define debits and credits and explain their use in recording business transactions, identify the basic steps in the recording process,...and other contents.

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After completing this chapter you should be able to: Explain the time period assumption, explain the accrual basis of accounting, explain the reasons for adjusting entries and identify the major types of adjusting entries, prepare adjusting entries for deferrals,...and other contents.

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After completing this chapter you should be able to: Identify the differences between a service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system,... and other contents.

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After completing this chapter you should be able to: Prepare a worksheet, explain the process of closing the books, describe the content and purpose of a post-closing trial balance, state the required steps in the accounting cycle, explain the approaches to preparing correcting entries,... and other contents.

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After completing this chapter you should be able to: Define fraud and internal control, identify the principles of internal control activities, explain the applications of internal control principles to cash receipts, describe the operation of a petty cash fund,...and other contents.

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After completing this chapter you should be able to: Determine how to classify inventory and inventory quantities, explain the accounting for inventories and apply the inventory cost flow methods, explain the financial effects of the inventory cost flow assumptions, explain the lower-of-cost-or-market basis of accounting for inventories,...and other contents.

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After completing this chapter you should be able to: Identify the basic concepts of an accounting information system, describe the nature and purpose of a subsidiary ledger, explain how companies use special journals in journalizing.

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After completing this chapter you should be able to: Describe how the historical cost principle applies to plant assets, explain the concept of depreciation and how to compute it, explain how to account for the disposal of a plant asset,...and other contents.

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After completing this chapter you should be able to: Explain a current liability, and identify the major types of current liabilities, describe the accounting for notes payable, explain the accounting for other current liabilities, compute and record the payroll for a pay period,...and other contents.

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After completing this chapter you should be able to: Identify the different types of receivables, explain how companies recognize accounts receivable, distinguish between the methods and bases companies use to value accounts receivable,...and other contents.

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After completing this chapter you should be able to: Identify the characteristics of the partnership form of business organization, explain the accounting entries for the formation of a partnership, identify the bases for dividing net income or net loss,...and other contents.

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After completing this chapter you should be able to: Explain what accounting is, identify the users and uses of accounting, understand why ethics is a fundamental business concept, explain the monetary unit assumption and the economic entity assumption,...and other contents.

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Lecture "International accounting - Chapter 2: The adjusting process" has content: Accrual accounting versus cash basis, accounting, other accounting principles, why we adjust the accounts, two categories of adjusting entries, the adjusted trial balance, the financial statements, ethical issues in accrual accounting

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Lecture "International accounting - Chapter 5: Merchandise inventory" has content: Accounting principles and inventories, inventory costing methods, inventory accounting in a perpetual system, inventory accounting in a perpetual system.

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(BQ) Chapter 17: Additional topics in variance analysis. In this chapter, we discuss additional variances to illustrate some of the ways the basic variance analysis model can be extended and adapted to specific circumstances. The basic principles are exactly the same as those we discussed in chapter 16.

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Lecture Management accounting: An Australian perspective - Chapter 7 provides a closer look at overhead costs. This chapter include objectives: What are overhead costs? Allocating indirect costs: some general principles, allocating overhead costs to products. Inviting you refer.

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Chapter 9 discuss the importance of understanding customer value perceptions and company costs when setting prices, identify and define the other important internal and external factors affecting a firm’s pricing decisions, describe the major strategies for pricing imitative and new products, explain how companies find a set of prices that maximizes the profits from the total product mix, discuss how companies adjust their prices to take into account different types of customers and situations.

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