ACC3300 Study Guide for Final Revised Fall 2009

ACC3300 Study Guide for Final Revised Fall 2009 - Purpose...

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ACC3300 Study Guide – Final Ch. 2 – Conceptual Framework Underlying Financial Accounting Objectives Qualitative Characteristics (Primary and Secondary) Elements Assumptions Principles Constraints Ch. 3 – Accounting Information System Terminology (pp. 68-69) Accounting Equation Debits and Credits T-Accounts Journal Entries Adjusting Journal Entries Closing Entries Ch. 4 – Income Statement and Related Information Usefulness of Income Statement Limitations of Income Statement Single-Step ( p. 135) v. Multiple-Step (p. 138) Summary of Irregular Items (p. 148) Income Statement (p. 151) Retained Earnings Statement (p. 151) Ch. 5 – Balance Sheet and Statement of Cash Flows Usefulness of Balance Sheet Limitations of Balance Sheet Classification in Balance Sheet Classified Balance Sheet (p. 190)
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Unformatted text preview: Purpose of Statement of Cash Flows Classification in Statement of Cash Flows Ch. 6 Accounting and the Time Value of Money Review Examples Calculation of Bond Proceeds 1 Ch. 7 Cash and Receivables Bad Debt Expense (% of Sales, % of Accounts Receivable, Aging of Accounts Receivable) Journal Entries Note Issued at Face Value (pp. 332) and Zero-Interest-Bearing Note (pp. 332-333) Secured Borrowing (p. 338) Sale without Recourse (p. 340) Sale with Recourse (p. 341) Ch. 8 Valuation of Inventories: A Cost-Basis Approach Periodic FIFO, LIFO, Average Perpetual FIFO, LIFO, Average Dollar-Value LIFO Ch. 9 Inventories: Additional Valuation Issues Lower-of-Cost-or-Market Gross Profit Method Conventional Retail 2...
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ACC3300 Study Guide for Final Revised Fall 2009 - Purpose...

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