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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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