Thư viện Trường Đại học Phú Xuân
|
PXU E-LIB
Đăng nhập
ACCT 151: Principles of Financial Accounting II

Nguồn ngoài

ACCT 151: Principles of Financial Accounting II

This text introduces students to the accounting cycle and the process of converting transactions into accounting journal entries. It presents details about accounting principles governing inventory. Long-term assets, liabilities and equity transactions are also reviewed.

Business
Nhà xuất bản
HACC, Central Pennsylvania's Community College
Nguồn
LibreTexts
Ngôn ngữ
EN
Danh mục
Kế toán - Kiểm toán
Đọc trực tuyến Tải PDF (nguồn mở)
Mục lục· 53 mục
  1. 01: How Does an Organization Accumulate and Organize the Information Necessary to Prepare Financial Statements
  2. 1.01: A Review of the Essential Role of Transaction Analysis
  3. 1.02: An Introduction to Double-Entry Bookkeeping
  4. 1.03: Preparing Journal Entries
  5. 1.04: The Connection of the Journal and the Ledger
  6. 1.05: The Need for Adjusting Entries
  7. 1.06: Preparing Various Adjusting Entries
  8. 1.07: Preparing Financial Statements Based on Adjusted Balances
  9. 1.08: Chapter 1 Appendix Financial Statement Preparation
  10. 1.09: End-of-Chapter Exercises
  11. 02: In a Set of Financial Statements What Information Is Conveyed about Receivables
  12. 2.01: Accounts Receivable and Net Realizable Value
  13. 2.02: Accounting for Uncollectible Accounts
  14. 2.03: The Problem with Estimations
  15. 2.04: Estimating the Amount of Uncollectible Accounts
  16. 2.05: End-of-Chapter Exercises
  17. 03: How Does a Company Gather Information about Its Inventory
  18. 3.01: Determining and Reporting the Cost of Inventory
  19. 3.02: Perpetual and Periodic Inventory Systems
  20. 3.03: The Calculation of Cost of Goods Sold
  21. 3.04: Determining Inventory on Hand
  22. 3.05: The Necessity of Adopting a Cost Flow Assumption
  23. 3.06: The Selection of a Cost Flow Assumption for Reporting Purposes
  24. 3.07: Applying Cost Flow Assumptions to Determine Reported Inventory Balances
  25. 3.08: Reporting Inventory at the Lower-of-Cost-or-Market
  26. 3.09: End-of-Chapter Exercises
  27. 04: In a Set of Financial Statements What Information Is Conveyed about Long Term Assets
  28. 4.01: The Reporting of Property and Equipment
  29. 4.02: Determining Historical Cost and Depreciation Expense
  30. 4.03: Alternative Patterns for Calculating Depreciation
  31. 4.04: Recording Depreciation Expense for a Partial Year
  32. 4.05: Recording Expenditures That Affect Older Assets
  33. 4.06: Identifying and Accounting for Intangible Assets
  34. 4.07: The Balance Sheet Reporting of Intangible Assets
  35. 4.08: Recognizing Intangible Assets Owned by a Subsidiary
  36. 4.09: Accounting for Research and Development
  37. 4.10: End-of-Chapter Exercises
  38. 05: In a Set of Financial Statements What Information Is Conveyed about Liabilities
  39. 5.01: Basic Reporting of Liabilities
  40. 5.02: Reporting Current Liabilities Such as Gift Cards
  41. 5.03: Accounting for Contingencies
  42. 5.04: Accounting for Product Warranties
  43. 5.05: Debt Financing
  44. 5.06: The Issuance of Notes and Bonds
  45. 5.07: Pricing and Reporting Term Bonds
  46. 5.08: Accounting for Leases and Installment Notes
  47. 5.09: End-of-Chapter Exercises
  48. 06: In a Set of Financial Statements What Information Is Conveyed about Shareholders Equity
  49. 6.01: The Issuance of Common Stock
  50. 6.02: Issuing and Accounting for Preferred Stock and Treasury Stock
  51. 6.03: The Issuance of Cash and Stock Dividends
  52. 6.04: The Computation of Earnings per Share
  53. 6.05: End-of-Chapter Exercises