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Unformatted text preview: Date of payment Dividend payment Cash CLICKER : entries for cash dividends are required on the… Declaration date and payment date EXAM REVIEW: Chapter 5 : perpetual inventory Journal entries, they are posted on moodle Chapter 6 : periodic inventory FIFO, LIFO, weighted average Cost of goods available for sale-ending inventory=COGS Chapter 8 : Receivables A/R (Bad debt expense, % of A/R) N/R (interest expense, P X R X T) Chapter 9 : straight-line depreciation Cost-salvage value/useful life (years) Full year and partial year Chapter 10 : liabilities Current liabilities Sales tax payable and bonds (know definitions) Cash Bonds payable Interest Expense Cash/interest payable Chapter 11 : issuing stock at above par and par Recording dividends *SLIDES ARE ON MOODLE...
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