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Course: ACC 410, Fall 2009School: Shanghai Normal University
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Word Count: 125
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A ABD B C D AC A B C D 1. N 4 25 93 2 B A93 B95 C100 D102 2. 3. D A B C D 4.P22 A 200 20 140 15 30 2 1 A P21 2 P22 3 A B C D 07 1 10 12 31 30 40 30 30 100 200 C A 70 360 B 30 400 C 130 300 D 100 330 P27 1000 250 780 120 24 100 1500 750 32 700 180 B A538 B666 C700 D718 P30 P31 P31 P31 (AB) A B C D P31 1. P33 2. P33 3. P34 P34 17%2007 1 500...
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A
ABD B C D AC A B C D 1. N 4 25 93 2 B A93 B95 C100 D102 2. 3. D A B C D 4.P22 A 200 20 140 15 30 2 1 A P21 2 P22 3 A B C D 07 1 10 12 31 30 40 30 30 100 200 C A 70 360 B 30 400 C 130 300 D 100 330
P27 1000 250 780 120 24 100 1500 750 32 700 180 B A538 B666 C700 D718 P30 P31 P31 P31 (AB) A B C D P31 1. P33 2. P33 3. P34 P34 17%2007 1 500 1.2 2 2007 D A600 B617 C1000 D1170 A A B C D 1. P38 2007 3 31 500 100 AB A 100 B 50 C 500 100 D 400 2007 3 31 100 20% 5%( ) 10 D A10 B12 C16 D20
(B) A B C D BD A B C D 2008 12 31 60% 100 5 10 2008 12 31 A 2007 1 2 M 5 120 M 2009 1 1 M 2009 D A0 B120 C240 D360 P52 A2009 12 31 B 2010 1 15 2011 7 1 C 2011 D 2010 1 15 2011 7 1 1 2 3 4 2007 1 1 2000 2007 1800 2008 1 1 500 6% 300 2008 A A1.5 B3 C4.5 D7.5 5 60 600 D A 600 B 600 C 60 D 60 C A B CD
P63 300 420 1. BC A B C B 2.ACD A B C D 3.2580 4. 180 5.180 6.45 7.750
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
2009 20% 20%30% 11 1 2 3 1 2 3 1 2 3 P3 1 2 3 4 1 2 3 1 2 3
Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
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Shanghai Normal University - ACC - 410
1 2 3 4 5 1 2 3 4 1 1 2 3 4 5 2 (1) (2) (3) (4) (5) (6) () 1- 2- () P150 -- 1 - 2 - - 3 - - 1 - 2 - 1 2-
Shanghai Normal University - ACC - 410
1 2 " 3 4" (1) 2008 (2) [2008]28 [2008] 25%50%25% 5 . - 6 P248 P249 12 7 =+- =- =- =+ 8 (1) P254 (2) - A. " B. " - 2008 1000 25%" (1)2007 200 5 10 (2) 80 (3) 100 (4) 300 450 (1)(2) =100+(20+80+100-150)=1050 =1050*25%=262.5 =(20+80)*25%=25 =150*25%=37.5
Shanghai Normal University - ACC - 410
1 1 2 1 2 3 4 2 1 1 12 31 365 30 90 2000 1 1 - - - - 1 2 3 4 5 6 7 3 1 2 3 4 5 6 7 8 9 10 11 4 1 5% 45% 2 5% 35% 3 20% 30% 4 20% 20000 20% 20000 50000 30% 50000 40% 5 20% 5 1 1 2000 2008 3 1 1600 1 - 2000 2800 2 1 2 3 4 5 2 3 2 2000 4 4000 800 4000
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Shanghai Jiao Tong University - IE - 310
Wisconsin Milwaukee - BUS ADM - 201
201Lec01.PPTIntroduction to Financial AccountingBUS ADM-201O NKOL K HUCK C B N 328 fice: LU Of h o u rs : Office 0 5:30 :3 M,W 3 a, Kelly, n : DJ, An eremy T/As Kara, J for other hi, Kelec eb site w llabus/ See sy details.1DEFINITION OF ACCOUNTINGAc
Wisconsin Milwaukee - BUS ADM - 201
201Lec02.PPTMore on Financial statements . . . A BALANCE SHEET:i - changes constantly (every time an activity occurs) ii - shows assets, liabilities and equities as of a specific date. iii - uses original cost (cost principle) for most items. iv - Only
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201Lec03.PPTThe Accounting Information SystemCollects, organizes and processes transaction data Transaction is an event that results in a change of a balance sheet item. Typically it is an exchange. (Asset, liability, stock, revenue or expense for one a
Wisconsin Milwaukee - BUS ADM - 201
201Lec04.PPTAccrual Accounting ConceptsAccountants divide the economic life of a business into reporting periods (PeriodicityAssumption).Jan. Feb. Mar. Apr. . . . . . Dec.Generally a month, a quarter, or a year. End of year can be December 31 (calenda
Wisconsin Milwaukee - BUS ADM - 201
201Lec05.pptMerchandising OperationsMultiple-Step Income Statement1MERCHANDISING3 BASIC TYPES OF COMPANIES Service Businesses Service BusinessesMake money by providing a service Make money by providing a service Services can't be created and stockpi
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201Lec07.PPTCA$H and Internal Controls1Internal Control (IC) consists of . . . . .all the related methods and measures adopted within a business to: safeguard its assets Employee and external theft, unauthorized useenhance accuracy and reliability o
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201Lec08.PPTReceivables.Am o un ts d ue fro m ind ivid u a ls a n d o th e r c o m p a n ie s th a t a re e xp e c te d to b e c o lle c te d in c a s h . Trade Receivables a re o we d b y c us to m e rs th a t re s u lt fro m th e s a le o f g o o d s
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201Lec13.PPTFinancial Analysis1Sustainable Income Sustainable Incomeis best use of past data to forecast profitability. is the ability to generate future profits. comes from recurring items such as: net income from operations recurring nonoperating it
University of North Carolina, Wilmington - ACG - 201
APPENDIX CTIME VALUE OF MONEYSTUDY OBJECTIVES Distinguish between simple and compound interest. Solve for future value of a single amount. Solve for future value of an annuity. Identify the variables fundamental to solving present value problems. Solve
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CHAPTER 1 Introduction to Financial StatementsStudy Objectives1. Describe the primary forms of business organization. 2. Identify the users and uses of accounting information. 3. Explain the three principal types of business activity. 4. Describe the co
University of North Carolina, Wilmington - ACG - 201
CHAPTER 2 A Further Look at Financial StatementsStudy Objectives1. Identify the sections of a classified balance sheet. 2. Identify and compute ratios for analyzing a company's profitability. 3. Explain the relationship between a retained earnings state
University of North Carolina, Wilmington - ACG - 201
CHAPTER 3 The Accounting Information SystemStudy Objectives1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain
University of North Carolina, Wilmington - ACG - 201
CHAPTER 4 Accrual Accounting ConceptsStudy Objectives1. Explain the revenue recognition principle and the matching principle. 2. Differentiate between the cash basis and the accrual basis of accounting. 3. Explain why adjusting entries are needed, and i
University of North Carolina, Wilmington - ACG - 201
CHAPTER 5 Merchandising Operations and the Multiple-Step Income StatementStudy Objectives1. Identify the differences between a service enterprise and a merchandising company. 2. Explain the recording of purchases under a perpetual inventory system. 3. E
University of North Carolina, Wilmington - ACG - 201
CHAPTER 6 Reporting and Analyzing InventoryStudy Objectives1. Describe the steps in determining inventory quantities. 2. Explain the basis of accounting for inventories and apply the inventory cost flow methods under a periodic inventory system. 3. Expl
University of North Carolina, Wilmington - ACG - 201
Chapter 7 Fraud, Internal Control, and CashStudy Objectives1. Define fraud and internal control. 2. Identify the principles of internal control activities. 3. Explain the applications of internal control principles to cash receipts. 4. Explain the appli
University of North Carolina, Wilmington - ACG - 201
Chapter 8 Reporting and Analyzing ReceivablesStudy Objectives1. Identify the different types of receivables. 2. Explain how accounts receivable are recognized in the accounts. 3. Describe the methods used to account for bad debts. 4. Compute the interes
University of North Carolina, Wilmington - ACG - 201
CHAPTER 9 Reporting and Analyzing Long-Lived AssetsStudy Objectives1. Describe how the cost principle applies to plant assets. 2. Explain the concept of depreciation. 3. Compute periodic depreciation using the straight-line method, and contrast its expe
University of North Carolina, Wilmington - ACG - 201
CHAPTER 10 Reporting and Analyzing LiabilitiesStudy Objectives1. 2. 3. 4. 5. 6. 7. Explain a current liability and identify the major types of current liabilities. Describe the accounting for notes payable. Explain the accounting for other current liabi
University of North Carolina, Wilmington - ACG - 201
CHAPTER 11 Reporting and Analyzing Stockholders' EquityStudy Objectives1. Identify and discuss the major characteristics of a corporation. 2. Record the issuance of common stock. 3. Explain the accounting for the purchase of treasury stock. 4. Different