» Từ khóa: financial accounting

Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations.

 15 p fbu 23/06/2016 171 2 Download

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Differential analysis, Decision making

This chapter explains how to classify transactions as operating, investing, or financing activities, and it explains how to create a statement of cash flows. The indirect method of determining the net cash provided by operating activities is illustrated within the chapter and the direct method is demonstrated in the appendix.

 21 p fbu 23/06/2016 237 2 Download

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Statement of cash flows

The term capital budgeting is used to describe how managers plan significant cash outlays on projects that have long-term implications, such as the purchase of new equipment and the introduction of new products. This chapter describes several tools that can be used by managers to help make these types of investment decisions.

 14 p fbu 23/06/2016 181 2 Download

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Capital budgeting decisions, Cash flows

Chapter 15 focuses on financial statement analysis, which is used to assess the financial health of a company. It includes examining trends in key financial data, comparing financial data across companies, and analyzing financial ratios.

 13 p fbu 23/06/2016 172 2 Download

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Financial statement analysis, Financial leverage

The learning objectives in this chapter are: Record basic accrual and deferral events in a horizontal financial statements model; organize general ledger accounts under an accounting equation; prepare financial statements based on accrual accounting; describe the closing process, the accounting cycle, and the matching concept; explain how business events affect financial statements over multiple accounting cycles.

 15 p fbu 23/06/2016 145 2 Download

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial statements, Ledger accounts

After you have mastered the material in this chapter, you will be able to: Explain the role of accounting in society; construct an accounting equation using elements of financial statement terminology; record business events in general ledger accounts organized under an accounting equation; classify business events as asset source, use, or exchange transactions; use general ledger account information to prepare four financial statements;...

 15 p fbu 23/06/2016 148 2 Download

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial resources, Accounting provides information

After you have mastered the material in this chapter, you will be able to: Describe factors associated with communicating useful information, differentiate between horizontal and vertical analysis, explain ratio analysis, calculate ratios for assessing a company’s liquidity, calculate ratios for assessing a company’s solvency, calculate ratios for assessing company management’s effectiveness, calculate ratios for assessing a company’s...

 15 p fbu 23/06/2016 183 2 Download

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial statement, Financial statement analysis

Chapter 2 - Investing and financing decisions and the balance sheet. After studying this chapter, you should be able to: Define the objective of financial reporting, the elements of the balance sheet, and the related key accounting assumptions and principles; identify what constitutes a business transaction and recognize common balance sheet account titles used in business; Apply transaction analysis to simple business transactions in terms of...

 15 p fbu 25/05/2016 136 2 Download

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Financing decisions, Financial reporting

Chapter 10 - Reporting and interpreting bonds. After studying this chapter, you should be able to: Describe the characteristics of bonds, report bonds payable and interest expense for bonds sold at par and analyze the times interest earned ratio, report bonds payable and interest expense for bonds sold at a discount, report bonds payable and interest expense for bonds sold at a premium, analyze the debt-to-equity ratio, report the early...

 15 p fbu 25/05/2016 67 2 Download

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting bonds, Bonds payable, Cash interest payments

Chapter 12 - Reporting and interpreting investments in other corporations. After studying this chapter, you should be able to: Analyze and report investments in debt securities held to maturity, analyze and report passive investments in securities using the fair value method, analyze and report investments involving significant influence using the equity method, analyze and report investments in controlling interests.

 17 p fbu 25/05/2016 82 2 Download

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Passive investments, Investments in stock

Chapter 7 - Reporting and interpreting cost of goods sold and inventory. In this chapter students will be able to: Apply the cost principle to identify the amounts that should be included in inventory and the matching principle to determine cost of goods sold for typical retailers, wholesalers, and manufacturers; report inventory and cost of goods sold using the four inventory costing methods; decide when the use of different inventory costing...

 16 p fbu 25/05/2016 178 2 Download

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting cost, Goods sold

Chapter 1 - Financial statements and business decisions. After studying this chapter, you should be able to: Recognize the information conveyed in each of the four basic financial statements and the way that it is used by different decision makers, identify the role of generally accepted accounting principles (GAAP) in determining the content of financial statements, distinguish the roles of managers and auditors in the accounting...

 15 p fbu 25/05/2016 203 2 Download

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Business decisions, Accounting system