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Course: ACC 410, Fall 2009School: Shanghai Normal University
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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
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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 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
Wisconsin Milwaukee - BUS ADM - 201
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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201Lec06.PPTINVENTORY ISSUES1Issues in counting inventory Issues in counting inventoryShip toSale or consignment?Reseller Sellero ip t ShBuyerALL in ve n to ry m us t b e a c c o u nte d fo r (a ls o n o t d o u b le c o un te d ) . Q u e s tio n
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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
Wisconsin Milwaukee - BUS ADM - 201
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
Wisconsin Milwaukee - BUS ADM - 201
201Lec09.PPTLong - Lived AssetsProperty, Plant & Equipment (PP&E) Ha ve p h ys ic a l s ub s ta nc e Used in b us ine s s (no t jus t inve s tm e nt) No t fo r s a le to c us to m e rsIntangible Assets C o ns is t o f: le g a l rig h ts p ro c e s s e
Wisconsin Milwaukee - BUS ADM - 201
201Lec10.PPTLIABILITIESClaims on total assets- obligations to employees (current and retired), governments, suppliers, banks and financiers, law suit settlements, customers, etc"Current" if due within 1 year1NOTES PAYABLE NOTES PAYABLESimilar calcu
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201Lec11.PPTCORPORATIONSSeparate Legal Entity created by law- Enter into contracts - Declare bankruptcy - Pay tax on income - Continuous lifeNot hard to form- File for state charter - Articles, By-laws, Initial stockholders - Authorization to issue s
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201Lec12.PPTSTATEMENT OF CASH FLOWS4th REQUIRED GAAP Statement. Covers a period of time (like an income statement). Focuses on: Inflows of CASH Outflows of CASH1Questions the Statement of Cash Flow Answers:24 Parts of Statement of Cash Flows 4 Parts
Wisconsin Milwaukee - BUS ADM - 201
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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Name _ Quiz Chapter 6 ACG 301 Fall 2011 Choose the most correct answer. 1. What is interest? A) Payment for the use of money. B) An equity investment. C) Return on capital. D) Loan. 2. Which of the following tables would show the largest value for an inte
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Name _ ACG 301 Quiz Chapter 7 Fall 2011 1. Why is the allowance method preferred over the direct write-off method of accounting for bad debts? Allowance method is used for tax purposes. Estimates are used. Determining worthless accounts under direct write
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Name: _ ACG 301 Chapter 8 Quiz Fall 2011 A) B) C) D) A) B) C) D) A) B) C) D) 1. When using a perpetual inventory system, no Purchases account is used. a Cost of Goods Sold account is used. two entries are required to record a sale. all of these. 2. Why ar
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Answer Key1. 2. 3. 4. 5. 6. 7. 8. 9. 10. D C C C C D B D C D
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