Lecture International accounting

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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Lecture "International accounting - Chapter 1: Recording business transactions" has content: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts, define debits, credits, and normal account balances, and use double-entry accounting and T-accounts, list the steps of the transaction recording process Journalize and post sample transactions to the ledger, prepare the trial balance from the T-accounts.

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Lecture "International accounting - Chapter 4: Merchandising operations" has content: What are merchandising operations, accounting for inventory in the perpetual system, adjusting and closing the accounts of a merchandiser, preparing a merchandiser’s financial statements, three ratios for decision making.

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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 2: Completing the accounting cycle" has content: The worksheet, completing the accounting cycle, closing the accounts, post closing trial balance, classifying assets and liabilities, accounting ratios.

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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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Lecture "International accounting - Chapter 7: Receivables" has content: Receivables - An introduction, accounting for uncollectible, the allowance method, the direct write off method, the direct write off method, notes receivable, using accounting information for decision making.

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Lecture "International accounting - Chapter 6: Internal control and cash" has content: Internal control, the sarbanes - oxleyact (SOX), the components of internal control, internal controls for e commerce, the bank account as a control device, the bank reconciliation,... and other contrens.

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Lecture "International accounting - Chapter 8: Plant assets and intangible" has content: Mesuring a the cost of a plant asset, depreciation, displosing the plant asset, displosing the plant asset, accounting for intangible assets, ethical issue.

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Lecture "International accounting - Chapter 8: Liabilities and payrol" has content: Current liabilities of known amount, current liabilities that must be estimated, accounting for payroll, accounting for payroll.

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This chapter presents internal financial reports and traditional financial measures (e.g. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered.

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Lecture Management accounting: An Australian perspective - Chapter 20 introduce the capital expenditure decisions. This chapter include objectives: The capital expenditure approval process, techniques for analysing capital expenditure proposals, discounted cash flow analysis,...

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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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