ACC_561_Week_2_Content_Outline - ACC/561 Accounting Week...

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Unformatted text preview: ACC/561 Accounting Week Two Content Outline: Financial Statements OBJECTIVE: Apply the concepts, techniques, and conventions of basic financial accounting. Resource: Ch. 15 of Introduction to Management Accounting Content Basic Accounting: Concepts, Techniques, and Conventions (in Horngren, Sundem, Stratton, Burgstahler, & Schatzberg) o The Need for Accounting (pp. 682) o Financial StatementsBalance Sheet and Income Statement (pp. 682-687) o Accrual Basis and Cash Basis (pp. 687-688) o Adjustments to Accounts (pp. 689) o Adjustment Type I: Expiration of Unexpired Costs (pp. 689-692) o Adjustment Type II: Recognition (Earning) of Unearned Revenues (pp. 693) o Adjustment Type III: Accrual of Unrecorded Expenses (pp. 694-695) o Adjustment Type IV: Accrual of Unrecorded Revenues (pp. 695-696) o Dividends and Retained Earnings (pp. 696-698) o Preparing Financial Statements (pp. 698-699) o Sole Proprietorships and Partnerships (pp. 699-700) o Generally Accepted Accounting Principles (pp. 700-702)Generally Accepted Accounting Principles (pp....
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ACC_561_Week_2_Content_Outline - ACC/561 Accounting Week...

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