Kế toán tài chính 2 - Chapter 6: Financial reporting and analysisTo provide financial information about a company, particularly its ability to generate adequate cash flows Interested parties include Investors Interested in returns from dividends and the market price of their investment Creditors Interested in a company’s ability to repay debt
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Kế toán tài chính 2 - Chapter 5: Merchandising operationsA physical count of all merchandise on hand Required under both the perpetual and periodic inventory systems Under the perpetual inventory system, the actual count is compared to accounting records to determine any shortages that may exist Used to facilitate control over merchandise inventory
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Kế toán tài chính 2 - Chapter 4: Completing the accounting cycleRelevant data collected by accountants Calculations to determine the amount of Prepaid insurance that has expired Depreciation Inventory of supplies on hand Accrued wages Analyses Preliminary drafts of financial statements
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Kế toán tài chính 2 - Chapter 3: Measuring business incomeThe process of determining when revenue is earned and when it should be recorded Four criteria for revenue recognition established by the Securities and Exchange Commission (SEC) Persuasive evidence of an arrangement Delivery has occurred or services have been rendered The seller’s price to the buyer is fixed or determinable Reasonable assuran...
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Kế toán tài chính 2 - Chapter 2: Measuring business transactionsJuly 1: Joan Miller invests $20,000 to start her own advertising agency Increase in assets Increase in owner’s equity Debits increase assets (Cash) Credits increase owner’s equity (Joan Miller, Capital)
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Kế toán tài chính 2 - Chapter 1: Uses of accounting information and the financial statementsThose with a Direct Financial Interest Investors Creditors Those with an Indirect Financial Interest Tax Authorities Regulatory Agencies Labor Unions Financial Advisors Customers Economic Planners
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Kế toán tài chính 2 - Chapter 18: Additional reporting issuesIdentify the types of accounting changes. Understand how to account for retrospective accounting changes. Understand how to account for impracticable changes. Describe the accounting for changes in estimates. Describe the accounting for correction of errors. Compute earnings per share in a simple capital structure. Compute earnings per share ...
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Kế toán tài chính 2 - Chapter 17: Accounting for leasesCapitalize a lease that transfers substantially all of the benefits and risks of property ownership, provided the lease is noncancelable. Leases that do not transfer substantially all the benefits and risks of ownership are operating leases.
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Kế toán tài chính 2 - Chapter 16: Accounting for compensationPlan amendments often increase benefits for service provided in prior years. The cost (prior service cost) of providing these retroactive benefits is allocated to pension expense over the remaining service-years of the affected employees.
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Kế toán tài chính 2 - Chapter 15: Accounting for income taxesExercise: South Carolina Corporation has one temporary difference at the end of 2007 that will reverse and cause taxable amounts of $55,000 in 2008, $60,000 in 2009, and $65,000 in 2010. South Carolina’s pretax financial income for 2007 is $300,000, and the tax rate is 30% for all years. There are no deferred taxes at the beginning of 2007. Instru...
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