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Final Departmental Study Guide

Final Departmental Study Guide - Study Guide Final Exam...

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Study Guide – Final Exam Accounting 2001 Spring 2009 Exam is worth 120 points; 70% new material (chapters 10, 11, and 12) and 30% old material (chapters 1-4, 5, 6, 8 and 9) All old material will be tested by multiple choice. New material will be tested by multiple choice and problems (types similar to previous exams). Only ratio to be covered is the current ratio (chapter 11). There is a 2 hour time limit on the final exam. Topics that will be covered on the final exam from old and new material are: Chapter 1: Accounting terminology, assumptions and forms of business, accounting equation, transaction analysis, financial statement (income statement, stmt of retained earnings, balance sheet) Chapter 2: Debit and credit procedures, recording transactions Chapter 3: Accrual accounting, adjusting process Chapter 4: Closing process, classified balance sheet Chapter 8: Internal controls purpose and principles, bank reconciliation and entries.
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