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Lecture Fundamental accounting principles (21e) - Chapter 1: Accounting in business
Lecture Fundamental accounting principles (21e) - Chapter 1: Accounting in business. After completing this chapter you should be able to: Explain the purpose and importance of accounting; Identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.
41 p dtu 23/09/2023 32 0
Lecture Fundamental accounting principles (21e) - Chapter 2: Analyzing and recording transactions
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.
36 p dtu 23/09/2023 38 0
Lecture Fundamental accounting principles (21e) - Chapter 4: Completing the accounting cycle
Lecture Fundamental accounting principles (21e) - Chapter 4: Completing the accounting cycle. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
37 p dtu 23/09/2023 21 0
Lecture Fundamental accounting principles (21e) - Chapter 3: Analyzing and recording transactions
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.
41 p dtu 23/09/2023 26 0
Lecture Fundamental accounting principles (21e) - Chapter 5: Accounting for merchandising operations
After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
43 p dtu 23/09/2023 24 0
Lecture Fundamental accounting principles (21e) - Chapter 6: Inventories and cost of sales
Lecture Fundamental accounting principles (21e) - Chapter 6: Inventories and cost of sales. After completing this chapter you should be able to: Explain the purpose and importance of accounting; Identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.
42 p dtu 23/09/2023 22 0
Lecture Fundamental accounting principles (21e) - Chapter 12: Accounting for partnerships
Lecture Fundamental accounting principles (21e) - Chapter 12: Accounting for partnerships. After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.
39 p dtu 23/09/2023 23 0
Lecture Fundamental accounting principles (21e) - Chapter 10: Plant assets, natural resources, and intangibles. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
48 p dtu 23/09/2023 23 0
Lecture Fundamental accounting principles (21e) - Chapter 11: Current liabilities and payroll accounting. After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements,...
38 p dtu 23/09/2023 23 0
Lecture Fundamental accounting principles (21e) - Chapter 13: Accounting for corporations
Lecture Fundamental accounting principles (21e) - Chapter 13: Accounting for corporations. After completing this chapter you should be able to: Define internal control and identify its purpose and principles, define cash and cash equivalents and explain how to report them, compute the days’ sales uncollected ratio and use it to assess liquidity.
43 p dtu 23/09/2023 28 0
Lecture Fundamental accounting principles (21e) - Chapter 9: Accounting for receivables
Lecture Fundamental accounting principles (21e) - Chapter 9: Accounting for receivables. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
39 p dtu 23/09/2023 24 0
Lecture Fundamental accounting principles (21e) - Chapter 7: Accounting information systems
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.
26 p dtu 23/09/2023 26 0