Core argument is International Humanitarian Law, which emphasizes the safety of
civilians and noncombatants such as women and children and humanitarian
peacekeeping forces. It also establishes the difference between civilians and noncivilians and the impo
CHAPTER 11 Reporting and Analyzing Stockholders Equity Study Objectives Identify and discuss the major characteristics of a corporation. Understand the Components of Stockholders Equity. Record the issuance of common stock. Explain the accounting for the
CHAPTER 10 Reporting and Analyzing Liabilities Study Objectives Explain a current liability and identify the major types of current liabilities. Describe the accounting for notes payable. Explain the accounting for other current liabilities. Explain why b
Internal Control and Cash
Study Objectives Identify the principles of internal control. Explain the applications of internal control to cash receipts. Explain the applications of internal control to cash disbursements. Prepare a bank reconciliat
Reporting and Analyzing Receivables
Identify the different types of receivables.
Explain how accounts receivable are recognized in the accounts.
Describe the methods used to account for bad debts.
Compute the interest on notes r
CHAPTER 6 Reporting and Analyzing Inventory Study Objectives. Describe the steps in determining inventory quantities. Explain the basis of accounting for inventories and apply the inventory cost flow methods under a periodic inventory system. Explain the
CHAPTER 2 A Further Look at Financial Statements Study Objectives 1. Explain the meaning of generally accepted accounting principles and describe the basic objective of financial reporting.
2. Discuss the qualitative characteristics of accounting informat
Introduction to Financial Statements
Study Objectives 1. Describe the primary forms of business organization.
2. Identify the users and uses of accounting information. 3. Explain the three principal types of business activity 4. Describe the con
The Accounting Information System
Study Objectives Analyze the effect of business transactions on the basic accounting equation. Explain what an account is and how it helps in the recording process. Define debits and credits and explain how they
CHAPTER 5 Merchandising Operations Study Objectives Identify the differences between a service enterprise and a merchandising company. Explain the recording of purchases under a perpetual inventory system. Explain the recording of sales revenues under a p
CHAPTER 4 Accrual Accounting Concepts Study Objectives Explain the revenue recognition principle and the matching principle. Differentiate between the cash basis and the accrual basis of accounting. Explain why adjusting entries are needed and identify th
Principles of Accounting II
Michael Schleifer, Instructor
Expected Learning Outcomes: Upon completion of this course, the successful student will have command
of a variety of procedures and theories dealing with accounting for long
CHAPTER 12 Statement of Cash Flows Study Objectives Indicate the primary purpose of the statement of cash flows. Distinguish among operating, investing, and financing activities. Explain the impact of the product life cycle on a company's cash flows. Step