'Depreciation expense' presentation slideshows

Chapter 9

Chapter 9. REPORTING AND ANALYZING LONG-LIVED ASSETS. Operating Assets. Long-term, or non-current, assets acquired for use in a business rather than for resale. Examples include. Property, Plant, and Equipment Intangible Assets Natural Resources. Nature of Operating Assets.

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Lecture Chapter 14

Lecture Chapter 14. Chapter 14 advances past the format of the Government-Wide financial statements to the actual construction of them. worksheet approach. Best way to learn, is by doing an example. REQUIRED: Prepare a conversion worksheet for Tierney County to derive the governmental

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Depreciation, Impairments, and Depletion

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Agenda

Agenda We will review the Balance Sheet The concept of Liquidity Valuation bases for assets and liabilities (Historical Costing) Asset write-downs We will also review the Income Statement Revenue and expense recognition (accrual accounting) Non-recurring (transitory) items

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Adjustments and Closing Entries for a Corporation JEOPARDY

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Adjustments and Closing Entries for a Corporation JEOPARDY

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Depreciation, Impairments, and Depletion

Depreciation, Impairments, and Depletion. Chapter 11. Learning Objectives. Explain the concept of depreciation. Identify the factors involved in the depreciation process. Compare activity, straight-line, and decreasing-charge methods of depreciation.

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Separately Reported Items

Separately Reported Items. Separately Reported Items. Three types of events are reported separately, net of taxes:. 1. 2. 3. Intraperiod Income Tax Allocation. Income Tax Expense must be associated with each component of income that causes it.

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LESSON 14-1

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Adjusting Entries

Adjusting Entries. Definition. Journal entries prepared to update the balances of certain accounts and subsequently record unrecognized accounts Prepared to split the real and nominal components of a particular account

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Comprehensive Problem

Comprehensive Problem. Chapter 12 Example.

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Non-Current Assets

Non-Current Assets. Chapter 8. Non-Current Assets. Raised breeding stock Full cost absorption: all expenses associated with raising animal are capitalized and depreciated Requires cost accounting which is typically used only by larger firms. Non-Current Assets. Raised breeding stock

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Chapter 3

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Agricultural Microeconomics Lesson 3: Cost Considerations

Agricultural Microeconomics Lesson 3: Cost Considerations.

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Chapter 4

Chapter 4. Adjusting the Accounts. 4-1 Guidelines to Report Revenue and Expenses. Time Period Assumption Economic life of business can be divided into artificial time periods. Revenue Recognition Principle Revenue recognized in the accounting period in which it is earned.

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Overview of Accounting Part 1 Click here for Streaming Audio To Accompany Presentation (optional)

Overview of Accounting Part 1 Click here for Streaming Audio To Accompany Presentation (optional). EGR 403 Capital Allocation Theory Dr. Phillip R. Rosenkrantz Industrial & Manufacturing Engineering Department Cal Poly Pomona. EGR 403 - The Big Picture.

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The Accounting Cycle (So Far)

The Accounting Cycle (So Far). Analyze transactions Record transactions in journal entries Post journal entries to general ledger Trial balance. Basic Elements of Accrual Accounting. Revenue recognition principle Revenue is recognized when earned, rather than when collected

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Questions-Financial Statements

Questions-Financial Statements. Q1). Barrett, Inc., has sales of $47,500, costs of $20,500, depreciation expense of $1,800, and interest expense of $1,300. If the tax rate is 35 percent, what is the operating cash flow, or OCF?. Q2).

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S.T. Loan Issue Bonds ( Interest Exp .) Sell Stocks (Broker Fee) Sell Assets (e.g., plant) Withdraw Investment

Market Demand Competition & Industry Conditions Competitive Strategy. Sales Forecast Finished Goods Inv. (Carrying Cost) Subcontracting F.G. (Subcontract Cost). Cash Payment. Available for Sale. Transfer to R2 & R3 (Transfer Cost). Cash Balance. Cash Receipts

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