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Acc 200 2009 Winter Lesson Breakdown

Acc 200 2009 Winter Lesson Breakdown - Lesson Breakdown...

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Lesson Breakdown: Lesson & (Quiz) Software Lesson/ (time) HW Problems Topics Optional Text Chap: Pages 1a #1 (Beginning through “General Purpose Financial Stmts.”) 49* minutes *Excludes time to review Hints and Walk Throughs None -What is a business?-Kinds of businesses -Financing a business, debt vs. equity financing -Financial vs. managerial accounting -General purpose financial statements 1: 1-12 11: 516-517 1b Quiz 1 (cover 1a and 1b) #1 (“Brief Review” through End) 97 minutes #1, 2 ,3 moderate* *indicates degree of difficulty and time required -Useful business information -Comparable and credible -The role of GAAP, SEC, FASB, AICPA, IRS -CPA's and external audits -Accounting education and careers -Legal forms of business ownership: proprietorship, partnership, corporation -Corporate governance 1: 13-20 2: 47-49 5: 202-208 11: 516-520 2a Quiz 2 #2 (Beginning through Prob.#5) 78 minutes #4, 5 (light) -The general purpose financial statements -The Balance Sheet -Assets, liabilities, owners' equity defined -The Income Statement -Revenues and expenses defined 2: 30-35 2: 38-39 2b Quiz 3 #2 (“Expanded Equation” through End) 68 minutes #6,7,8 (heavy) -The expanded accounting equation -Relationship of financial statements -The Statement of Cash Flows -Financial statement formats 2: 30-47 3a Quiz 4 #3 (Beginning through Prob. #9) 85 minutes #9 (moderate) -Asset Valuation -Historical Cost Principle -Monetary Measurement Concept -Separate Entity Concept -First steps in an accounting system -Recording transactions/journal entries 2: 49-51 3: 76-97 3b Quiz 5 #3 (“Posting to the General Ledger” through End) 28 minutes #10,11,12 (heavy) -Steps in an accounting system, continued -Posting to the general ledger -Trial balance: What and Why? -Preparing the financial statements 3: 97-105 2: 35-37 2: 38-42 1
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4a Quiz 6 #4 (Beginning through Prob. #15) 69 minutes #13,14, 15 (moderate) -Steps in an accounting system, continued -Accrual vs. cash basis accounting -Revenue recognition and matching principles -Adjusting for prepaid expenses -adjusting for unearned revenues 4: 130-134 4: 135-142 4b Quiz 7
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