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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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- Fall '99
- Financial Accounting