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ACCT 301: Financial Accounting (Black)

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ACCT 301: Financial Accounting (Black)

This textbook examines accounting as an information system, evaluating why it is important and how it is used by investors, creditors, and others to make business decisions. The textbook covers the accounting information system, including recording and reporting of business transactions with a focus on the accounting cycle, the application of generally accepted accounting principles, the financial statements, and statement analysis.

Business
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  1. 01: Rules of the Game
  2. 1.01: Introduction- What Is Accounting
  3. 1.02: Accounting Defined
  4. 1.03: Users of Accounting Information
  5. 1.04: Ethics in Accounting
  6. 1.05: Describe Principles Assumptions and Concepts of Accounting and Their Relationship to Financial Statements
  7. 02: Business Transactions
  8. 2.01: Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business Transactions on Financial Statements
  9. 2.02: Describe Principles Assumptions and Concepts of Accounting and Their Relationship to Financial Statements
  10. 2.03: Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions
  11. 2.04: General Rules for Debits and Credits
  12. 2.05: Debit and Credit Review
  13. 03: The Accounting System
  14. 3.01: Define and Describe the Components of an Accounting Information System
  15. 3.02: Define and Describe the Initial Steps in the Accounting Cycle
  16. 3.03: Use Journal Entries to Record Transactions and Post to T-Accounts
  17. 3.04: Prepare a Trial Balance
  18. 3.05: Preparing Financial Statements
  19. 04: Adjusting Journal Entries (AJE's)
  20. 4.01: Explain the Concepts and Guidelines Affecting Adjusting Entries
  21. 4.02: Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries
  22. 4.03: Record and Post the Common Types of Adjusting Entries
  23. 4.04: Use the Ledger Balances to Prepare an Adjusted Trial Balance
  24. 4.05: Prepare Financial Statements Using the Adjusted Trial Balance
  25. 4.06: Describe and Prepare Closing Entries for a Business
  26. 4.07: Prepare a Post-Closing Trial Balance
  27. 05: Merchandising
  28. 5.01: Compare and Contrast Merchandising versus Service Activities and Transactions
  29. 5.02: Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System
  30. 5.03: Analyze and Record Transactions for the Sale of Merchandise Using the Perpetual Inventory System
  31. 5.04: Discuss and Record Transactions Applying the Two Commonly Used Freight-In Methods
  32. 06: Inventory
  33. 6.01: Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions
  34. 6.02: Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method
  35. 07: Bad Debt
  36. 7.01: Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches
  37. 08: Internal Controls
  38. 8.01: Analyze Fraud in the Accounting Workplace
  39. 8.02: Define and Explain Internal Controls and Their Purpose within an Organization
  40. 8.03: Describe Internal Controls within an Organization
  41. 8.04: Discuss Management Responsibilities for Maintaining Internal Controls within an Organization
  42. 8.05: Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements
  43. 09: Fixed Assets
  44. 9.01: Long Term Assets
  45. 9.02: Entries for Cash and Lump-Sum Purchases of Property Plant and Equipment
  46. 9.03: Analyze and Classify Capitalized Costs versus Expenses
  47. 9.04: Explain and Apply Depreciation Methods to Allocate Capitalized Costs
  48. 9.05: Describe Some Special Issues in Accounting for Long-Term Assets
  49. 10: Intangible Assets
  50. 10.01: Distinguish between Tangible and Intangible Assets
  51. 10.02: Describe Accounting for Intangible Assets and Record Related Transactions
  52. 11: Current Liabilities
  53. 11.01: Identify and Describe Current Liabilities
  54. 11.02: Analyze Journalize and Report Current Liabilities
  55. 11.03: Define and Apply Accounting Treatment for Contingent Liabilities
  56. 11.04: Prepare Journal Entries to Record Short-Term Notes Payable
  57. 12: Bonds Payable
  58. 12.01: Comparison Between Equity and Debt Financing
  59. 12.02: Explain the Pricing of Long-Term Liabilities
  60. 12.03: Recording Entries for Bonds
  61. 12.04: Explain the Pricing of Long-Term Liabilities
  62. 12.05: Compute Amortization of Long-Term Liabilities Using the Effective-Interest Method
  63. 12.6: Prepare Journal Entries to Reflect the Life Cycle of Bonds
  64. 13: Equity
  65. 13.01: Types of Businesses and Business Activities
  66. 13.02: Explain the Process of Securing Equity Financing through the Issuance of Stock
  67. 13.03: Analyze and Record Transactions for the Issuance and Repurchase of Stock
  68. 13.04: Record Transactions and the Effects on Financial Statements for Cash Dividends Property Dividends Stock Dividends and Stock Splits
  69. 13.05: Compare and Contrast Owners Equity versus Retained Earnings
  70. 14: Statement of Cash Flows
  71. 14.01: Explain the Purpose of the Statement of Cash Flows
  72. 14.02: Differentiate between Operating Investing and Financing Activities
  73. 14.03: Prepare the Statement of Cash Flows Using the Indirect Method
  74. 14.04: Prepare the Completed Statement of Cash Flows Using the Indirect Method
  75. 15: Financial Statement Analysis
  76. 15.01: Analyzing Comparative Financial Statements
  77. 15.02: Common-Size Financial Statements
  78. 15.03: Calculate Ratios That Analyze a Companys Short-Term Debt-Paying Ability
  79. 15.04: Financial Statement Analysis
  80. 15.5: Time Value of Money