Lecture Principles of accounting

Lecture Principles of accounting (2005): Chapter 10 - Inventories. Chapter 10 presents the management issues associated with inventories, including a detailed discussion of the costing of inventories for financial reporting.

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Lecture Principles of accounting (2005): Chapter 4 - Completing the accounting cycle. This chapter focuses on the preparation of closing entries and the completion of the accounting cycle. A discussion of the work sheet concludes the chapter.

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Chapter 2 - The system of accounting. This chapter presents the following content: the entity concept, assets, equities, revenues, expenses, the accounting equation, the account, summary of the debit/credit rules, records in the accounting system, journal entries,...

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Chapter 8 - Internal control. Chapter 8 first describes the basic principles of internal control and then applies these principles to cash transactions and other merchandising transactions. Petty cash and the voucher system are presented as supplemental objectives.

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Chapter 2 - Measuring business transactions. Chapter 2 continues the exploration of accounting measurement by focusing on the problems of recognition, valuation, and classification and how they are solved in the measuring and recording of business transactions.

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Chapter 1 - Uses of accounting information and the financial statements. Chapter 1 explores the nature and environment of accounting, with special emphasis on the users and uses of accounting information. It introduces the four basic financial statements, the concept of accounting measurement, and the effects of business transactions on financial position. This chapter concludes with a discussion of ethical considerations in accounting and a supplement entitled "How to Read an Annual Report."

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Chapter 6 - Internal control and cash. This chapter presents the following content: Internal control, elements of the internal control structure, control environment, accounting system, control procedures, petty cash fund,...

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Chapter 1 - Accouting information system. This chapter presents the following content: Major accounting bodies, ethics, assets, retained earnings, revenues, the accounting equation, four basic financial statements,...

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Chapter 4 - Completion of the accounting cycle. This chapter presents the following content: Accounting cycle during period, accounting cycle end of period, worksheet, preparing the worksheet, closing entries, steps in closing,...

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Chapter 5 - Accounting for a merchandising business. This chapter presents the following content: Merchandising income statement, net sales, merchandise inventory systems, cost of goods sold: periodic, purchases,...

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Chapter 7 - Accounts receivable and bad debts expense. This chapter presents the following content: Receivables on balance sheet, bad debts expense, recording bad debts adjustment, balance sheet presentation, writing off uncollectible accounts, balance sheet, recovery of bad debts,...

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Chapter 8 - Short-term financing. This chapter presents the following content: Financing considerations, promissory note, characteristics of promissory note, computing interest, maturity value of note, annual effective interest rate, issuance of note discounted on face value,...

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Chapter 9 - Inventories and cost of goods sold. This chapter presents the following content: Inventory costs, inventory systems - periodic, cost flow assumptions, cost flow assumptions, first-in first-out, weighted average,...

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Chapter 10 - Long-term assets. In this chapter students will be able to: Identify the classifications of long-term assets, and describe how they are valued by allocating their costs to the periods they benefit; account for the acquisition costs of property, plant, and equipment.

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Chapter 11 - Corporations: paid-in capital. This chapter presents the following content: Corporation, organization of a corporation, stockholders’ right, advantages of incorporation, disadvantages of incorporation, overview of stockholders’ equity,...

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Chapter 13 - Long-term liabilities. This chapter presents the following content: Bonds, classification of bonds, bonds compared to stock, financial leverage, why bonds sell at discount or premium, sales price of bond, issuance of bonds,...

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Chapter 14 - Investmenst in stocks and bonds. This chapter presents the following content: Overview of FASB No. 115, short-term investments, short-term investments in stocks (trading), unrealized gain or loss (trading), subsequent sale (trading),...

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Chapter 15 - Statement of cash flows. This chapter presents the following content: Purpose of statement of cash flows, cash and cash equivalents, operating activities, other cash flow considerations, direct method,...

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Chapter 16 - Analysis and interpretation of financial statements. This chapter presents the following content: Financial statement analysis, objective of financial statementanalysis, risk and return, sources of external information, financial analysis tools, horizontal analysis: amounts and percentages of change,...

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Chapter 17 - Business consolidations. This chapter presents the following content: Parent/subsidiary, consolidated financial statements, reciprocal accounts, consolidating, analyzing information.

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