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Accounting 311 - • Characteristics of bonds payable •...

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Accounting 311 Final Exam Study Guide Chapter 6 – Reporting and interpreting sales revenue, receivables, and cash • Accounting for Sales Revenue • Measuring and Reporting Receivables • Reporting Safeguarding Cash Chapter 7- Reporting and Interpreting Cost of Goods Sold and Inventory • Nature of inventory and cost of goods sold • Inventory costing methods • Evaluation at lower of cost or market • Evaluating inventory management • Control of inventory Chapter 8- Reporting and Interpreting Property Plant and Equipment; Natural Resources and Intangibles • Acquisition and maintenance of plant and equipment • Use, impairment, and disposal of plant and equipment • Natural resources and intangible assets Chapter 9- Reporting and Interpreting Liabilities • Liabilities Defined and Classified • Current Liabilities • Long Term Liabilities • Present Value Concepts Chapter 10 – Reporting and Interpreting bonds
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Unformatted text preview: • Characteristics of bonds payable • Reporting bond transactions • Early retirement of debt Chapter 11- Reporting and Interpreting Owner’s Equity • Ownership of a corporation • Common stock transactions • Dividends on common stock • Preferred stock • Stock dividends and stock splits Chapter 13- Statement of Cash Flows • Classifications of the statement of cash flows • Reporting and interpreting cash flows from operating activities • Reporting and Interpreting Cash flows from investing activities • Reporting and Interpreting cash flows from financing activities • Additional cash flow disclosures Chapter 14- Analyzing Financial Statements • The Investment Decision • Understanding a Company’s Strategy • Financial Statement Analysis • Ratio and Percentage Analysis • Interpreting Ratios and other Analytical considerations...
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