... CHAPTER ACCOUNTING INFORMATION SYSTEMS Accounting Principles, Eighth Edition Chapter 7-2 Study Study Objectives Objectives Identify the basic concepts of an accounting information ... journal Chapter 7-3 Accounting Accounting Information Information Systems Systems Basic Basic Concepts Concepts of of Accounting Accounting Information Information Systems Systems Computerized...
... CHAPTER CASH AND RECEIVABLES Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 7-2 Learning Learning Objectives Objectives ... End Chapter 7-20 LO Explain accounting issues related to recognition of accounts receivable Accounting Accounting for for Accounts Accounts Receivable Receivable Chapter 7-21 LO Explain accounting ... receivable Account...
... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 7-2 Cash and Receivables LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, you should ... types of receivables Explain accounting issues related to recognition of accounts receivable Explain accounting issues related to valuation of accounts receivable Explain accounting issues r...
... created the Public Company Accounting Oversight Board (PCAOB) 7-4 LO Internal Control Methods and measures adopted to: 1.Safeguard assets 2.Enhance the reliability of accounting records 3.Increase ... should use prenumbered documents, and all documents should be accounted for Employees should promptly forward source documents for accounting entries to the accounting department 7-...
... CHAPTER ACCOUNTING INFORMATION SYSTEMS After studying this chapter, you should be able to: Identify basic principles of accounting information systems Explain ... operations with manual accounting systems and convert to computerized systems as business grows • To understand computerized accounting systems– one must understand how manual accounting systems ... STUDY OBJECTIVE A...
... CHAPTER ACCOUNTING IN ACTION Accounting Principles, Eighth Edition Chapter 1-2 Study Study Objectives Objectives Explain what accounting is Identify the users and uses of accounting ... transactions on the accounting equation Understand the four financial statements and how they are prepared Chapter 1-3 Accounting Accounting in in Action Action What Whatisis Accounting? A...
... CHAPTER THE RECORDING PROCESS Accounting Principles, Eighth Edition Chapter 2-2 Study Study Objectives Objectives Explain what an ... (debit) Normal Balance Chapter 3-25 Owner’s Capital Debit / Dr Chapter 3-25 Chapter 2-14 Owner’s Drawing Credit / Cr Debit / Dr Normal Balance Normal Balance Credit / Cr Chapter 3-23 LO Define ... Debit / Dr Revenue Chapter 3-25 Credit / Cr Deb...
... CHAPTER ADJUSTING THE ACCOUNTS Accounting Principles, Eighth Edition Chapter 3-2 Study Study Objectives Objectives Explain the time period assumption Explain the accrual basis of accounting ... recognized when cash is paid Cash-basis accounting is not in accordance with generally accepted accounting principles (GAAP) Chapter 3-8 LO Explain the accrual basis of accounting T...
... CHAPTER COMPLETING THE ACCOUNTING CYCLE Accounting Principles, Eighth Edition Chapter 4-2 Study Study Objectives Objectives Prepare a worksheet ... in the accounting cycle Explain the approaches to preparing correcting entries Identify the sections of a classified balance sheet Chapter 4-3 Completing Completing the the Accounting Accounting ... 3,170 1,050 200 960 200 350 13,45...
... CHAPTER ACCOUNTING FOR MERCHANDISING OPERATIONS Accounting Principles, Eighth Edition Chapter 5-2 Study Study Objectives Objectives Identify ... Inventory and Cost of Goods Sold Chapter 5-36 LO Explain the steps in the accounting cycle for a merchandising company Completing Completing the the Accounting Accounting Cycle Cycle Closing Entries ... Prepare the necessary closing e...
... CHAPTER INVENTORIES Accounting Principles, Eighth Edition Chapter 6-2 Study Study Objectives Objectives Describe the steps in determining inventory quantities Explain the accounting ... lower-of-cost-or-market basis of accounting for inventories Indicate the effects of inventory errors on the financial statements Compute and interpret the inventory turnover ratio Chapter 6-3 Repo...
... CHAPTER INTERNAL CONTROL AND CASH Accounting Principles, Eighth Edition Chapter 8-2 Study Study Objectives Objectives Define internal control Identify the principles of internal ... Explain the reporting of cash Chapter 8-3 Internal Internal Control Control and and Cash Cash Internal Internal Control Control The SarbanesOxley Act Principles Limitations Chapter 8-4 Cash Cash Con...
... CHAPTER ACCOUNTING FOR RECEIVABLES Accounting Principles, Eighth Edition Chapter 9-2 Study Study Objectives Objectives Identify the ... disposition of notes receivable Explain the statement presentation and analysis of receivables Chapter 9-3 Accounting Accounting for for Receivables Receivables Types of Receivables Accounts Receivable ... written off Instructions Prepare the jou...
... CHAPTER 10 PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE ASSETS Accounting Principles, Eighth Edition Chapter 10- 2 Study Study Objectives Objectives Describe ... to Patent account Chapter 10- 47 LO Explain the basic issues related to accounting for intangible assets Accounting Accounting for for Intangible Intangible Assets Assets BE10-11 Galena Company ... Presentation 12...