Recorded lectures
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This study uncovered various CSs performed by ES lecturers according to several contexts, such as to understand spoken texts, to understand spoken recorded texts, and to overcome temporary communication difficulties.
16p viarnault 25-04-2024 0 0 Download
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Chapter 3 - The accounting information system. After studying this chapter, you should be able to: Understand basic accounting terminology; explain double-entry rules; identify steps in the accounting cycle; record transactions in journals, post to ledger accounts, and prepare a trial balance;...
125p haojiubujain04 27-07-2023 6 4 Download
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Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 2: Double entry bookkeeping. The learning objectives for this chapter include: Explain the principles of the double entry bookkeeping system, state the rules of debit and credit for each group of accounts, describe the flow of information through an accounting system,...
21p haojiubujain04 27-07-2023 3 3 Download
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Appendix E - Hierarchical model. This chapter presents the following content: Basic concepts, tree-structure diagrams, data-retrieval facility, update facility, virtual records, mapping of hierarchies to files, the IMS database system.
60p haojiubujain04 27-07-2023 7 4 Download
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Lecture Financial accounting (8/e) - Chapter 6: Reporting and interpreting sales revenue, receivables, and cash. In this chapter, students will be able to understand: Apply the revenue principle to determine the accepted time to record sales revenue for typical retailers, wholesalers, manufacturers, and service companies; analyze the impact of credit card sales, sales discounts, and sales returns on the amounts reported as net sales; analyze and interpret the gross profit percentage.
15p haojiubujain05 27-07-2023 6 2 Download
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Lecture Fundamental accounting principles (21e) - Chapter 2: Analyzing and recording transactions. After completing this chapter you should be able to: Explain the steps in processing transactions and the role of source documents, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting.
36p haojiubujain05 27-07-2023 4 3 Download
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Lecture Fundamental accounting principles (21e) - Chapter 3: Analyzing and recording transactions. After completing this chapter you should be able to: Explain the importance of periodic reporting and the time period assumption, explain accrual accounting and how it improves financial statements, identify the types of adjustments and their purpose.
41p haojiubujain05 27-07-2023 5 3 Download
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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 3 3 Download
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Lecture Fundamental accounting principles (21e) - Chapter 19: Job order cost accounting. After completing this chapter you should be able to: Describe important features of job order production, explain job cost sheets and how they are used in job order cost accounting, apply job order costing in pricing services, describe and record the flow of materials costs in job order cost accounting, describe and record the flow of labor costs in job order cost accounting.
42p haojiubujain05 27-07-2023 3 3 Download
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Lecture Fundamental accounting principles (21e) - Chapter 7: Accounting information systems. After completing this chapter you should be able to: Explain the steps in processing transactions and the role of source documents, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting.
26p haojiubujain05 27-07-2023 4 2 Download
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Lecture Intermediate accounting - Chapter 14: Bonds and long-term notes. This chapter continues the presentation of liabilities. Specifically, the discussion focuses on the accounting treatment of long-term liabilities. Long-term notes and bonds are discussed, as well as the extinguishment of debt and debt convertible into stock.
21p haojiubujain05 27-07-2023 1 1 Download
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Lecture Practice of accounting (ICAEW) with the goal of training students with theoretical background and proficient professional practice skills of accounting practice to train accounting professionals to meet the needs of development and economic integration. Please refer to the detailed content of the lecture!
135p lyhany 04-07-2023 2 1 Download
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Lecture Software process improvement: Lesson 7 provide students with knowledge about: application of ETVX; preparation; inspection meeting; rework; follow-up; data recording and reports; preparation validation/verification;... Please refer to the detailed content of the lecture!
49p hanlamcoman 26-11-2022 27 2 Download
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Advanced financial accounting - Lecture 1: Accounting for incomplete record (Single entry). The main topics covered in this chapter include: single entry; accounting for non-profit organizations; departmental accounting; branch accounting; partnership;... Please refer to the lecture for details!
16p hanlamcoman 26-11-2022 10 2 Download
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Advanced financial accounting - Lecture 23: Limited companies. The main topics covered in this chapter include: right issue; journal entry and record journal entry; owner’s equity; bonus issue; initial public offer;... Please refer to the lecture for details!
17p hanlamcoman 26-11-2022 8 2 Download
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Lecture Financial Accounting (15/e) - Chapter 3: The accounting cycle - Capturing economic events. In this chapter, students will be able to understand: Identify the steps in the accounting cycle and discuss the role of accounting records in an organization, describe a ledger account and a ledger, understand how balance sheet accounts are increased or decreased, explain the double-entry system of accounting,...
15p runordie9 27-09-2022 12 2 Download
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Lecture Financial Accounting (15/e) - Chapter 8: Inventories and the cost of goods sold. In this chapter, students will be able to understand: In a perpetual inventory system, determine the cost of goods sold using (a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. Discuss the advantages and shortcomings of each method; explain the need for taking a physical inventory; record shrinkage losses and other year-end adjustments to inventory;...
24p runordie9 27-09-2022 43 2 Download
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Lecture Financial Accounting (15/e) - Chapter 11: Stockholders’ equity: Paid-in capital. In this chapter, students will be able to understand: Discuss the advantages and disadvantages of organizing a business as a corporation; distinguish between publicly owned and closely held corporations; explain the rights of stockholders and the roles of corporate directors and officers;...
16p runordie9 27-09-2022 39 2 Download
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Chapter 2 - Analyzing and recording transactions. After you have read this chapter you should be able to: Explain the steps in processing transactions, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting,...
15p runordie9 27-09-2022 6 2 Download
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Chapter 7 - Accounts and notes receivable. After completing this chapter, students will be able to: Describe accounts receivable and how they occur and are recorded; describe a note receivable, computation of its maturity date and the recording of its existence; explain how receivables can be converted to cash before maturity;...
14p runordie9 27-09-2022 5 2 Download