Lecture Computer accounting

Lecture Computer literacy: Access permissions. This lesson provides students with content about: terminology; user account; access permission code; directory and file permissions; access types; checking permissions; changing permissions;... Please refer to the detailed content of the lecture!

32p codabach1016 03-05-2024 0 0   Download

Lecture Financial accounting (8/e) - Chapter 9: Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present value concepts to liabilities.

21p haojiubujain05 27-07-2023 3 3   Download

Lecture Financial accounting (8/e) - Chapter 4: Adjustments, financial statements, and the quality of earnings. After studying this chapter, you should be able to: Explain the purpose of a trial balance; explain the purpose of adjustments and analyze the adjustments necessary at the end of the period to update balance sheet and income statement accounts; present an income statement with earnings per share, statement of stockholders' equity, balance sheet, and statement of cash flows; compute and interpret the net profit margin, explain the closing process.

18p haojiubujain05 27-07-2023 3 2   Download

Lecture Financial accounting (8/e) - Chapter 13: Analyzing financial statements. After studying this chapter, you should be able to: Explain how a company's business strategy affects financial analysis, discuss how analysts use financial statements; compute and interpret component percentages; compute and interpret profitability ratios; compute and interpret liquidity ratios; compute and interpret solvency ratios; compute and interpret market test ratios.

30p haojiubujain05 27-07-2023 6 3   Download

Lecture Fundamental accounting principles (21e) - Chapter 4: Completing the accounting cycle. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

37p haojiubujain05 27-07-2023 5 4   Download

After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

43p haojiubujain05 27-07-2023 7 3   Download

Lecture Fundamental accounting principles (21e) - Chapter 9: Accounting for receivables. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

39p haojiubujain05 27-07-2023 7 4   Download

Lecture Fundamental accounting principles (21e) - Chapter 10: Plant assets, natural resources, and intangibles. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...

48p haojiubujain05 27-07-2023 5 4   Download

Lecture Fundamental accounting principles (21e) - Chapter 13: Accounting for corporations. After completing this chapter you should be able to: 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.

43p haojiubujain05 27-07-2023 8 4   Download

Lecture Fundamental accounting principles (21e) - Chapter 14: Long-term liabilities. After completing this chapter you should be able to: 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.

45p haojiubujain05 27-07-2023 4 4   Download

Lecture Fundamental accounting principles (21e) - Chapter 20: Process cost accounting. After completing this chapter you should be able to: 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.

47p haojiubujain05 27-07-2023 8 4   Download

Lecture Fundamental accounting principles (21e) - 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,...

45p haojiubujain05 27-07-2023 6 3   Download

Lecture Fundamental accounting principles (21e) - Chapter 22: Master budgets and planning. After completing this chapter you should be able to: Describe different types of cost behavior in relation to production and sales volume, describe several applications of cost volume-profit analysis, compute the contribution margin and describe what it reveals about a company's cost structure, analyze changes in sales using the degree of operating leverage.

43p haojiubujain05 27-07-2023 8 3   Download

Lecture Fundamental accounting principles (21e) - Chapter 25: Capital budgeting and managerial decisions. After completing this chapter you should be able to: 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.

42p haojiubujain05 27-07-2023 4 3   Download

Lecture Fundamental accounting principles (21e) - 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.

41p haojiubujain05 27-07-2023 3 2   Download

Lecture Intermediate accounting - Chapter 6: Time value of money concepts. Time value of money concepts, specifically future value and present value, are essential in a variety of accounting situations. These concepts and the related computational procedures are the subjects of this chapter. Present values and future values of single amounts and present values and future values of annuities (series of equal periodic payments) are described separately but shown to be interrelated.

19p haojiubujain05 27-07-2023 4 3   Download

Lecture Management accounting - Chapter 6: Variable costing and segment reporting. This lecture will cover the following: overview of absorption and variable costing; income comparison of absorption and variable costing; unit cost computations; segment income statement;... Please refer to content of this lecture!

15p diepvunhi 17-01-2023 14 2   Download

Advanced financial accounting - Lecture 42. The main topics covered in this chapter include: income statement; the data will appear as row-wise and individual amount will be highlighted one by one; computation of goodwill; computation of opening balance of group retained profit;... Please refer to the lecture for details!

19p hanlamcoman 26-11-2022 9 2   Download

Lecture Financial Accounting (15/e) - Chapter 9: Plant and intangible assets. After completing this chapter, students will be able to: Determine the cost of plant assets, distinguish between capital expenditures and revenue expenditures, compute depreciation by the straight-line and declining-balance methods, account for depreciation using methods other than straight-line or declining-balance, account for the disposal of plant assets,...

18p runordie9 27-09-2022 43 2   Download

Lecture Financial Accounting (15/e) - Chapter 12: Income and changes in retained earnings. 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;...

17p runordie9 27-09-2022 38 2   Download