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Lecture Financial accounting (7/e): Chapter 4 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 4 - Adjustments, financial statements, and the quality of earnings. After studying this chapter, you should be able to: Explain the purpose of a trial balance; explain the purpose of adjustments and analyze the adjustments necessary at the end of the period to update balance sheet and income statement accounts; present an income statement with earnings per share, statement of stockholders' equity, balance sheet, and statement of cash...
17 p fbu 25/05/2016 187 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Accounting cycle, Quality of earnings
Lecture Financial accounting (7/e): Chapter 3 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 3 - Operating decisions and the income statement. In this chapter we will discuss how business activities affect the income statement of a company. We will also look at how these activities are recognized, recorded and measured. Finally, we will look at the preparation of an income statement.
17 p fbu 25/05/2016 167 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Income statement, Operating decisions
Lecture Financial accounting (7/e): Chapter 5 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 5 - Communicating and interpreting accounting information. After studying this chapter, you should be able to: Recognize the people involved in the accounting communication process, their roles in the process, and the guidance they receive from legal and professional standards; identify the steps in the accounting communication process, including the issuance of press releases, annual reports, quarterly reports, and SEC filings, as...
16 p fbu 25/05/2016 203 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting accounting information, Accounting communication process
Lecture Financial accounting (7/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 8 - Reporting and interpreting property, plant, and equipment; natural resources; and intangibles. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used...
17 p fbu 25/05/2016 218 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting property, Natural resources
Lecture Financial accounting (7/e): Chapter 6 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 6 - Reporting and interpreting sales revenue, receivables and cash. After studying this chapter, you should be able to: Apply the revenue principle to determine the accepted time to record sales revenue for typical retailers, wholesalers, manufacturers, and service companies; analyze the impact of credit card sales, sales discounts, and sales returns on the amounts reported as net sales; analyze and interpret the gross profit...
15 p fbu 25/05/2016 176 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting sales revenue, Accounting for sales revenue
Lecture Financial accounting (7/e): Chapter 9 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present...
14 p fbu 25/05/2016 193 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting liabilities, Current liabilities
Lecture Financial accounting (7/e): Chapter 11 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 11 - Reporting and interpreting owners’ equity. After studying this chapter, you should be able to: Explain the role of stock in the capital structure of a corporation, analyze the earnings per share ratio, describe the characteristics of common stock and analyze transactions affecting common stock, discuss dividends and analyze transactions,...
17 p fbu 25/05/2016 182 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Owners’ equity, Common stock transactions
Lecture Financial accounting (7/e): Chapter 13 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 13 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio;...
17 p fbu 25/05/2016 175 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Statement of cash flows, Cash flows
Lecture Financial accounting (7/e): Chapter 14 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 14 - Analyzing financial statements. After studying this chapter, you should be able to: Explain how a company's business strategy affects financial analysis, discuss how analysts use financial statements; compute and interpret component percentages; compute and interpret profitability ratios; compute and interpret liquidity ratios; compute and interpret solvency ratios; compute and interpret market test ratios.
18 p fbu 25/05/2016 192 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Analyzing financial statements, Earnings per share
Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith
This chapter presents internal financial reports and traditional financial measures (e.g. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered.
30 p fbu 23/02/2016 206 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance measures, Return on investment
Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith
After completing this chapter, you should be able to: understand the various purposes of performance measurement systems and the role of these systems in enhancing customer value and shareholder value; understand why conventional financial measures are not sufficient for managing an organisation; describe the characteristics of contemporary approaches to performance measurement;...
30 p fbu 23/02/2016 197 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Contemporary approaches, Non-financial measures
Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith
Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems.
30 p fbu 23/02/2016 213 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance reports, Transfer pricing
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