Chapters 3 and 4: The Mechanics of Financial Accounting I. Double Entry Accounting II. The Accounting Cycle A. General Journal Entries B. Adjusting Journal Entries C. Trial Balances D. Financial Statements E. Closing Journal Entries III. Worksheets
1.56k views • 70 slides
Independence Information from the Government Auditing Standards U.S. General Accounting Office Dr. Carlos E. Johnson, Chairman Oklahoma Accountancy Board General Standard
1.12k views • 64 slides
Chapter 8 Chapter 8 Reporting and Analyzing Receivables After studying Chapter 8, you should be able to : Identify the different types of receivables. Explain how accounts receivable are recognized in the accounts. Describe the methods used to account for bad debts.
844 views • 52 slides
Fundamental Accounting Principles Wild/Larson/Chiappetta 18th Edition Chapter 1 Accounting in Business Conceptual Chapter Objectives C1: Explain the purpose and importance of accounting in the information age C2: Identify users and uses of accounting
1.39k views • 52 slides
Receivables Chapter 9 Receivables Accounts receivable Notes receivable Design internal controls for receivables. Objective 1 Establishing Internal Control What are some controls over accounts receivable? Control over mail receipts Approval for write-off Separation of duties
892 views • 45 slides
Completing the Accounting Cycle Lecture Four Prepare and use an accounting work sheet to complete the accounting cycle Close the revenue, expense and drawings accounts Correct typical accounting errors Reversing Entries Classify Assets & Liabilities
1.09k views • 43 slides
AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4 Overall Audit Objective According to the reporting standard and the handbook An audit is conducted in accordance with GAAS Express an opinion The essence of auditing is gathering evidence Why does the auditor gather evidence?
793 views • 34 slides
Financial Analysis 2.1 Scope and Purpose 2.2 Financial Statements 2.3 Horizontal Analysis 2.4 Vertical Analysis 2.5 Ratio Analysis 2.6 Limitations of Ratios 2.7 Changes in Cash 2.8 Statement of Cash Flows Financial Analysis
1.38k views • 28 slides
CONSOLIDATING COMPANIES AND GENERAL LEDGERS Presented by: Joe Petrich Activar, Inc. Overview Chart of Accounts Random Impossible to memorize chart of accounts Mapping Confusing Troubleshooting difficult. Overview Financial statements Overall layouts inconsistent
1.08k views • 24 slides
Chapter 1: Financial Accounting and Its Economic Context Profit-seeking companies - managers prepare reports for owners of the companies. Owners and other interested parties (Users) - use reports to assess financial condition and performance of companies.
736 views • 22 slides
Non-Profit Finance 101 Staying in the Black Special Considerations In general, non-profit organizations may not: Generate profit but may hold funds in reserve to reinvest in the organization. Provide dividends to individual shareholders. Engage in activities deemed anti-competitive.
626 views • 21 slides
Strategic Business Overview A Guide to Creating a Professional and Comprehensive Overview for Your Venture Revised 10/1/99 About this Guide...
539 views • 20 slides
Fundamental Analysis versus Technical Analysis The key differences There are two general schools of stock analysis: fundamental and technical. Edited from http://daytrading.about.com Technical Analysis
770 views • 12 slides
Ch. 7: The Balance Sheet For: Dr. Landrum By: James Esch MNA 4325 What is a Balance Sheet? A balance sheet is a snapshot of one point in time. A balance sheet includes: Assets Liabilities Equity Assets = Liabilities + Equity The Balance Sheet Current Assets:
675 views • 12 slides
Special Saturday Session: Midterm Review Session Corporate Finance (GSBA 548) J. K. Dietrich, March 31, 2007 Midterm Examination Material through class of March 28 (LA) or March 27 (OCC) Includes text chapters 1, 2, 3, 4, 5, 7, 14, and 20, and other assigned readings
617 views • 8 slides
Accounting - Chapter 13 Posting to General and Subsidiary Ledgers Ledgers General Ledger: a ledger with all accounts needed to prepare financial statements Subsidiary Ledgers: to eliminate a bulky ledger, subsidiary ledgers are kept for vendors and customers
1.94k views • 8 slides
Brian of http://geniustypes.com/ shares two more great ways to calculate ROI. Last week we learned about ROI based on equity, but real estate makes you money a variety of ways. Calculate your ROI based on cash flow and add it to ROI based on equity for a more complete idea of what your money's doing.
425 views • 7 slides
View Financial statements PowerPoint (PPT) presentations online in SlideServe. SlideServe has a very huge collection of Financial statements PowerPoint presentations. You can view or download Financial statements presentations for your school assignment or business presentation. Browse for the presentations on every topic that you want.