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Boundless Lecture Slides

Boundless Lecture Slides. Available on the Boundless Teaching Platform. Free to share, print, make copies and changes. Get yours at www.boundless.com. Using Boundless Presentations. Boundless Teaching Platform

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Boundless Lecture Slides

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  1. Boundless Lecture Slides Available on the Boundless Teaching Platform Free to share, print, make copies and changes. Get yours at www.boundless.com

  2. Using Boundless Presentations Boundless Teaching Platform Boundless empowers educators to engage their students with affordable, customizable textbooks and intuitive teaching tools. The free Boundless Teaching Platform gives educators the ability to customize textbooks in more than 20 subjects that align to hundreds of popular titles. Get started by using high quality Boundless books, or make switching to our platform easier by building from Boundless content pre-organized to match the assigned textbook. This platform gives educators the tools they need to assign readings and assessments, monitor student activity, and lead their classes with pre-made teaching resources. Get started now at: • The Appendix The appendix is for you to use to add depth and breadth to your lectures. You can simply drag and drop slides from the appendix into the main presentation to make for a richer lecture experience. http://boundless.com/teaching-platform • Free to edit, share, and copy Feel free to edit, share, and make as many copies of the Boundless presentations as you like. We encourage you to take these presentations and make them your own. If you have any questions or problems please email: educators@boundless.com Free to share, print, make copies and changes. Get yours at www.boundless.com

  3. About Boundless • Boundless is an innovative technology company making education more affordable and accessible for students everywhere. The company creates the world’s best open educational content in 20+ subjects that align to more than 1,000 popular college textbooks. Boundless integrates learning technology into all its premium books to help students study more efficiently at a fraction of the cost of traditional textbooks. The company also empowers educators to engage their students more effectively through customizable books and intuitive teaching tools as part of the Boundless Teaching Platform. More than 2 million learners access Boundless free and premium content each month across the company’s wide distribution platforms, including its website, iOS apps, Kindle books, and iBooks. To get started learning or teaching with Boundless, visit boundless.com. Free to share, print, make copies and changes. Get yours at www.boundless.com

  4. What Is Accounting? Introduction to Accounting The Accounting Concept Overview of Key Elements of the Business Conveying Accounting Information ] Conventions and Standards Introduction to Accounting Free to share, print, make copies and changes. Get yours at www.boundless.com

  5. Introduction to Accounting > What Is Accounting? What Is Accounting? • Defining Accounting • Inputs to Accounting • Outputs of Accounting • Uses of Financial Reports Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/introduction-to-accounting-1/what-is-accounting-17/

  6. Introduction to Accounting > The Accounting Concept The Accounting Concept • Reasons for a Conceptual Framework • Objectives of Accounting • Fundamental Concepts in Accounting • Importance of Recognition and Measurement Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/introduction-to-accounting-1/the-accounting-concept-18/

  7. Introduction to Accounting > Overview of Key Elements of the Business Overview of Key Elements of the Business • Business Stakeholders: Internal and External • Activities of the Business: Financing, Investing, and Operating • The Role of Accounting in the Business • Ethical Considerations Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/introduction-to-accounting-1/overview-of-key-elements-of-the-business-19/

  8. Introduction to Accounting > Conveying Accounting Information Conveying Accounting Information • Introduction to the Balance Sheet • Introduction to the Income Statement • Introduction to the Retained Earning Statement • Introduction to the Statement of Cash Flows • Relationships Between Statements • Financial Statement Notes • Additional Items: Auditor and Management Reports Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/introduction-to-accounting-1/conveying-accounting-information-20/

  9. Introduction to Accounting > Conventions and Standards Conventions and Standards • Standard-Setting Groups: SEC, AICPA, and FASB • Introduction to GAAP • Introduction to IFRS • Differences Between GAAP and IFRS and Implications of Potential Convergence • Full-Disclosure Principle • The Disclosure Process • Events Triggering Disclosure • Current Issues in Reporting and Disclosure Free to share, print, make copies and changes. Get yours at www.boundless.com www.boundless.com/accounting/textbooks/boundless-accounting-textbook/introduction-to-accounting-1/conventions-and-standards-21/

  10. Appendix Free to share, print, make copies and changes. Get yours at www.boundless.com

  11. Introduction to Accounting Key terms • accelerated fileran issuer that has a public float of at least $75 million, has been subject to the Exchange Act's reporting requirements for at least 12 calendar months, has previously filed at least one annual report, and is not eligible to file its quarterly and annual reports on Forms 10-QSB and 10-KSB • accrualA charge incurred in one accounting period that has not been paid by the end of it. • assetItems of ownership convertible into cash; total resources of a person or business, as cash, notes and accounts receivable; securities and accounts receivable, securities, inventories, goodwill, fixtures, machinery, or real estate (as opposed to liabilities). • AssetsAny property or object of value that one possesses, usually considered as applicable to the payment of one's debts. • auditorOne who audits bookkeeping accounts. • auditorA person who audits (reviews and examines) bookkeeping accounts • bookkeeperA person responsible for keeping records or documents, such as of a business. • bookkeepingThe skill or practice of keeping books or systematic records of financial transactions, e.g., income and expenses. • classified balance sheeta summary of a company's assets, liabilities, and equity • commodityAnything which has both a use value and an exchange value. • consistencyreliability or uniformity; the quality of being consistent • contingentAn event which may or may not happen; that which is unforeseen, undetermined, or dependent on something future; a contingency. Free to share, print, make copies and changes. Get yours at www.boundless.com

  12. Introduction to Accounting • convergenceThe act of moving toward union or uniformity. • corporate stakeholderA corporate stakeholder is that which can affect or be affected by the actions of the business as a whole. • creditworthinessThe property of being creditworthy, when a person is deemed likely to repay debts and / or has an acceptable credit rating • debentureA certificate that certifies an amount of money owed to someone; a certificate of indebtedness. • deflationAn economic contraction. • disclosureThe act of revealing something. • disclosureIn accounting the transaction is not included on the financial statements but reported in the notes to the financial statement. • disclosureThe act of revealing something. • earningsBusiness profits. • earningsBusiness profits. • entityThat which has a distinct existence as an individual unit. Often used for organisations which have no physical form. • equityOwnership, especially in terms of net monetary value of some business. Free to share, print, make copies and changes. Get yours at www.boundless.com

  13. Introduction to Accounting • equityOwnership interest in a company, as determined by subtracting liabilities from assets. • expenseIn accounting, an expense is money spent or costs incurred in an businesses efforts to generate revenue • fair valueFair value, also called "fair price" (in a commonplace conflation of the two distinct concepts) is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset. • FASBThe Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to developgenerally accepted accounting principles (GAAP) within the United States in the public's interest. • FASBThe Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to developgenerally accepted accounting principles (GAAP) within the United States in the public's interest. • fiduciary responsibilityA fiduciary is a legal or ethical relationship of trust between two or more parties. • financial accountingFurnishes information to individuals and groups both inside and outside an organization to help them assess the firm’s financial history and performance. • Form 10-Kan annual report required by the U.S. Securities and Exchange Commission (SEC) that gives a comprehensive summary of a company's performance • frameworkA basic conceptual structure. • full disclosure principleamount and kinds of information disclosed should be decided based on trade-off analysis, and information disclosed should be enough to make a judgment while keeping costs reasonable • fundamentalA leading or primary principle, rule, law, or article, which serves as the groundwork of a system; essential part, as, the fundamentals of linear algebra. • generally accepted accounting principlesUS rules used to prepare, present and report financial statements Free to share, print, make copies and changes. Get yours at www.boundless.com

  14. Introduction to Accounting • going concern assumptionthe business is going to be operated for non-predefined period • International Accounting Standards Boardan independent, accounting standard-setting body • journala book or computer file in which monetary transactions are entered the first time they are processed • journal entryA journal entry, in accounting, is a logging of transactions into accounting journal items. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits or the journal entry is said to be "unbalanced. " Journal entries can record unique items or recurring items, such as depreciation or bond amortization. • ledgerA collection of accounting entries consisting of credits and debits. • liabilitiesAn amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments. • liabilitiesAn amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments. • materialityMateriality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The assessment of what is material is a matter of professional judgment. • mismatchSomething that does not match; something dissimilar, inappropriate or unsuitable. • non-current assetAnother term for fixed asset; term used in accounting for assets and property which cannot easily be converted into cash. • operating activitiesthe amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities • partnershipan association of two or more people to conduct a business Free to share, print, make copies and changes. Get yours at www.boundless.com

  15. Introduction to Accounting • profitTotal income or cash flow minus expenditures. The money or other benefit a non-governmental organization or individual receives in exchange for products and services sold at an advertised price. • profitabilityThe capacity to make a profit. • recognitionIn accounting recognition is the act of including a transaction of a financial statement-either the income statement or the balance sheet. • reliableSuitable or fit to be relied on; worthy of dependence or reliance; trustworthy. • retained earningsRetained earnings are the portion of net income that is retained by the corporation rather than distributed to its owners as dividends. • retained earnings restrictionslimits on how a company may allocate net income not paid out as dividends • retained earnings statementa financial statement that breaks down changes in the owners' interest in the organization, and in the application of retained profit or surplus from one accounting period to the next • revenueIncome that a company receives from its normal business activities, usually from the sale of goods and services to customers. • revenueIncome that a company receives from its normal business activities, usually from the sale of goods and services to customers. • Sarbanes-Oxley Act (SOX)An act passed by U.S. Congress in 2002 to protect investors from the possibility of fraudulent accounting activities by corporations. The Sarbanes-Oxley Act (SOX) mandated strict reforms to improve financial disclosures from corporations and prevent accounting fraud. SOX was enacted in response to the accounting scandals in the early 2000s. Scandals such as Enron, Tyco, and WorldCom shook investor confidence in financial statements and required an overhaul of regulatory standards. • Securities and Exchange Commissionan agency responsible for enforcing the federal securities laws and regulating the securities industry, the nation's stock and options exchanges, and other electronic securities markets in the United States. • solvencyThe state of having enough funds or liquid assets to pay all of one's debts; the state of being solvent. Free to share, print, make copies and changes. Get yours at www.boundless.com

  16. Introduction to Accounting • solvency ratiothe size of a company's capital relative to net premium written • statement of cash flowsa financial document that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities • unqualifiedNot elaborated upon, undescribed. • write-offThe cancellation of an item; the amount cancelled or lost. Free to share, print, make copies and changes. Get yours at www.boundless.com

  17. Introduction to Accounting Revenues and Expenses This graph shows the growth of the revenues, expenses, and net assets of the Wikimedia Foundation from june 2003 to june 2006. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Revenues and expenses."CC BY-SAhttp://commons.wikimedia.org/wiki/File:Revenues_and_expenses.pngView on Boundless.com

  18. Introduction to Accounting IFRS in Developing Countries A map of developing countries, without the least advanced countries and the failed countries. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Emerging Markets."GNU FDLhttp://en.wikipedia.org/wiki/Emerging_MarketsView on Boundless.com

  19. Introduction to Accounting Auditing Firm Auditing firm office building in San Francisco. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Downtown Los Angeles Skyscrapers-edit1 (cropped)."Public domainhttp://en.wikipedia.org/wiki/File:Downtown_Los_Angeles_Skyscrapers-edit1_(cropped).jpgView on Boundless.com

  20. Introduction to Accounting Current Issues Accountants must stay up to date with current issues in reporting and disclosure. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."File:Newspaper.svg - Wikipedia, the free encyclopedia."Public domainhttp://en.wikipedia.org/w/index.php?title=File:Newspaper.svg&page=1View on Boundless.com

  21. Introduction to Accounting Financial Statements The financials statements show a company's profitability. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | The financial statements were improved this year | Flickr - Photo Sharing!."CC BYhttp://www.flickr.com/photos/finsec/106096184/sizes/z/View on Boundless.com

  22. Introduction to Accounting Auditor and Management Reports Auditor reports stem from an internal or external audit of the company's financial statements. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | Balancing The Account | Flickr - Photo Sharing!."CC BYhttp://www.flickr.com/photos/teegardin/5912231439/sizes/l/View on Boundless.com

  23. Introduction to Accounting GE Financial Statement Notes on the financial statements convey specific information about the line-items on the statement. Free to share, print, make copies and changes. Get yours at www.boundless.com http://ge.com/investors/financial_reporting."Investor Relations | GE.com."Public domainhttp://ge.com/investors/financial_reportingView on Boundless.com

  24. Introduction to Accounting Bookkeeping Bookkeeping is the recording of financial transactions, includng sales, purchases, income, receipts and payments by an individual or organization. Free to share, print, make copies and changes. Get yours at www.boundless.com Creative Commons."Creative Commons — Attribution 2.0 Generic — CC BY 2.0."CC BYhttp://creativecommons.org/licenses/by/2.0/View on Boundless.com

  25. Introduction to Accounting Journals to Ledgers The general ledger works as a central repository for accounting data transferred from all sub-ledgers or modules like accounts payable, accounts receivable, cash management, fixed assets, purchasing, and projects. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | y2cary3n6mng-2vdahw-postinginaccounting | Flickr - Photo Sharing!."CC BY-SAhttp://www.flickr.com/photos/sampjb/7690678958/sizes/o/View on Boundless.com

  26. Introduction to Accounting Business activities Business activities include operating, investing and financing activities. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Cash flow statement."GNU FDLhttp://en.wikipedia.org/wiki/Cash_flow_statement%23Financing_activitiesView on Boundless.com

  27. Introduction to Accounting The Statement of Retained Earnings and Stockholders' Equity The statement of retained earnings uses information from the income statement and provides information to the balance sheet. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | Analyzing Financial Data | Flickr - Photo Sharing!."CC BYhttp://www.flickr.com/photos/davedugdale/5099605109/sizes/l/View on Boundless.com

  28. Introduction to Accounting Laying a Foundation for Building U.S. Navy Petty Officer 3rd Class Channing Connelly, right, uses a laser-guided level to check for proper frame elevation as other Seabees adjust a frame board while working on a building foundation at a patrol base in Mahawil, Iraq, Feb. 4, 2009. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia Foundation."File:Defense.gov photo essay 090204-N-1509W-174.jpg - Wikimedia Foundation."Public domainhttp://wikimediafoundation.org/wiki/File:Defense.gov_photo_essay_090204-N-1509W-174.jpgView on Boundless.com

  29. Introduction to Accounting A Sample Income Statement Expenses are listed on a company's income statement. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | y2cary3n6mng-5ha51l-income-statement-example | Flickr - Photo Sharing!."CC BY-SAhttp://www.flickr.com/photos/sampjb/7690678408/sizes/l/View on Boundless.com

  30. Introduction to Accounting The Balance Sheet If an error is found on a previous year's financial statement, a correction must be made and the financials reissued. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | y2cary3n6mng-q6hnvf-balance-sheet | Flickr - Photo Sharing!."CC BY-SAhttp://www.flickr.com/photos/sampjb/7690684984/sizes/m/View on Boundless.com

  31. Introduction to Accounting The Globe IFRS is Global Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia Foundation."File:Globe.svg - Wikimedia Foundation."Public domainhttp://wikimediafoundation.org/w/index.php?title=File:Globe.svg&page=1View on Boundless.com

  32. Introduction to Accounting Standard Ethics Logo Standard ethics Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Standard ethics logo.TIF."CC BY-SAhttp://commons.wikimedia.org/wiki/File:Standard_ethics_logo.TIFView on Boundless.com

  33. Introduction to Accounting Statement of Cash Flows The statement of cash flows shows the liquidity of a company. Free to share, print, make copies and changes. Get yours at www.boundless.com http://ge.com/investors/financial_reporting."Investor Relations | GE.com."Public domainhttp://ge.com/investors/financial_reportingView on Boundless.com

  34. Introduction to Accounting GAAP vs. IFRS Cash Flow Classification This image demonstrates the differences in accounting standards between GAAP and IFRS regarding classifying cash flows. Free to share, print, make copies and changes. Get yours at www.boundless.com Accounting News."statements:cash_flow_statement [Accounting News]."CC BY-SAhttp://accountingnews.org/doku.php?id=statements:cash_flow_statementView on Boundless.com

  35. Introduction to Accounting A Sample Income Statement Expenses are listed on a company's income statement. Free to share, print, make copies and changes. Get yours at www.boundless.com Flickr."All sizes | y2cary3n6mng-5ha51l-income-statement-example | Flickr - Photo Sharing!."CC BY-SAhttp://www.flickr.com/photos/sampjb/7690678408/sizes/l/View on Boundless.com

  36. Introduction to Accounting Project Managers Gary Roughead talks with project managers while touring Pacific Beacon. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."US Navy 080111-N-8273J-033 Chief of Naval Operations (CNO) Adm.Gary Roughead talks with project managers while touring Pacific Beacon, the Navy's first large-scale housing privatization facility for single Sailors."Public domainhttp://en.wikipedia.org/wiki/File:US_Navy_080111-N-8273J-033_Chief_of_Naval_Operations_(CNO)_Adm._Gary_Roughead_talks_with_project_managers_while_touring_Pacific_Beacon,_the_Navy's_first_large-scale_housing_privatization_facility_for_single_Sailors.jpgView on Boundless.com

  37. Introduction to Accounting Events Trigger Disclosure Events that trigger disclosure should be based on materiality and the full disclosure principle Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Trigger mechanism bf 1923."Public domainhttp://en.wikipedia.org/wiki/File:Trigger_mechanism_bf_1923.jpgView on Boundless.com

  38. Introduction to Accounting Disclosing Financial Statements to the SEC The SEC requires businesses to file an annual report known as a Form 10-K in order to disclose relevant financial information. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."US-SecuritiesAndExchangeCommission-Seal."Public domainhttp://commons.wikimedia.org/wiki/File:US-SecuritiesAndExchangeCommission-Seal.svgView on Boundless.com

  39. Introduction to Accounting Father of Double-Entry Accounting Portrait of Luca Pacioli, attributed to Jacopo de' Barbari, 1495 (Museo di Capodimonte). Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Accounting."Public domainhttp://en.wikipedia.org/wiki/AccountingView on Boundless.com

  40. Introduction to Accounting Token Accounting in Mesopotamia The invention of a form of bookkeeping using clay tokens represented a huge cognitive leap for mankind. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."Accounting."Public domainhttp://en.wikipedia.org/wiki/AccountingView on Boundless.com

  41. Introduction to Accounting Role of accounting Accounting helps direct and control operating activities. Free to share, print, make copies and changes. Get yours at www.boundless.com Pixabay."Accounting, Bill, Billing, Finance - Free image - 57284."CC BY-SAhttp://pixabay.com/en/accounting-bill-billing-finance-57284/View on Boundless.com

  42. Introduction to Accounting Stakeholders The picture shows the typical stakeholders of a company. The stakeholders are divided in internal and external stakeholders. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikimedia."Stakeholder (en)."CC BY-SAhttp://commons.wikimedia.org/wiki/File:Stakeholder_(en).pngView on Boundless.com

  43. Introduction to Accounting The Seal of the SEC Seal of the U.S. Securities and Exchange Commission. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."U.S. Securities and Exchange Commission."Public domainhttp://en.wikipedia.org/wiki/U.S._Securities_and_Exchange_CommissionView on Boundless.com

  44. Introduction to Accounting AICPA Offices The offices of the American Institute of Certified Public Accountants (AICPA) at Palladian Office Park (220 Leigh Farm Road) in Durham, North Carolina. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."AICPA."GNU FDLhttp://en.wikipedia.org/wiki/AICPAView on Boundless.com

  45. Introduction to Accounting Accounting Concepts in a Diagram This is a diagram of details for principles, concepts, and constraints within the field of Financial Accounting. Free to share, print, make copies and changes. Get yours at www.boundless.com Wikipedia."MCCF v2."Public domainhttp://en.wikipedia.org/wiki/File:MCCF_v2.jpgView on Boundless.com

  46. Introduction to Accounting Attribution • Wikipedia."FASB."CC BY-SA 3.0http://en.wikipedia.org/wiki/FASB • Wikipedia."FASB."CC BY-SA 3.0http://en.wikipedia.org/wiki/FASB • Wikipedia."FASB."CC BY-SA 3.0http://en.wikipedia.org/wiki/FASB • Wikipedia."FASB."CC BY-SA 3.0http://en.wikipedia.org/wiki/FASB • Wiktionary."contingent."CC BY-SA 3.0http://en.wiktionary.org/wiki/contingent • Wiktionary."disclosure."CC BY-SA 3.0http://en.wiktionary.org/wiki/disclosure • Wikipedia."Notes to financial statements."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes_to_financial_statements • Wikipedia."International Accounting Standards Board."CC BY-SA 3.0http://en.wikipedia.org/wiki/International_Accounting_Standards_Board • Wiktionary."liabilities."CC BY-SA 3.0http://en.wiktionary.org/wiki/liabilities • Wikipedia."Assets."CC BY-SA 3.0http://en.wikipedia.org/wiki/Assets • Wikipedia."Financial accountancy."CC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_accountancy • Wikipedia."GAAP."CC BY-SA 3.0http://en.wikipedia.org/wiki/GAAP • http://webcache.googleusercontent.com/search?q=cache:http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards."International Financial Reporting Standards."CC BY-SA 3.0http://webcache.googleusercontent.com/search?q=cache:http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards • Wikipedia."Securities and Exchange Commission."CC BY-SA 3.0http://en.wikipedia.org/wiki/Securities_and_Exchange_Commission • Wikipedia."FASB."CC BY-SA 3.0http://en.wikipedia.org/wiki/FASB • Wikipedia."FASB."CC BY-SA 3.0http://en.wikipedia.org/wiki/FASB • Wikipedia."Committee on accounting procedure."CC BY-SA 3.0http://en.wikipedia.org/wiki/Committee_on_accounting_procedure Free to share, print, make copies and changes. Get yours at www.boundless.com

  47. Introduction to Accounting • Wikipedia."Accounting Principles Board."CC BY-SA 3.0http://en.wikipedia.org/wiki/Accounting_Principles_Board • Wikipedia."U.S. Securities and Exchange Commission."CC BY-SA 3.0http://en.wikipedia.org/wiki/U.S._Securities_and_Exchange_Commission • Wikipedia."AICPA."CC BY-SA 3.0http://en.wikipedia.org/wiki/AICPA • Wiktionary."disclosure."CC BY-SA 3.0http://en.wiktionary.org/wiki/disclosure • Wiktionary."recognition."CC BY-SA 3.0http://en.wiktionary.org/wiki/recognition • Wiktionary."mismatch."CC BY-SA 3.0http://en.wiktionary.org/wiki/mismatch • Wikipedia."Matching principle."CC BY-SA 3.0http://en.wikipedia.org/wiki/Matching_principle • Wikipedia."Matching principle."CC BY-SA 3.0http://en.wikipedia.org/wiki/Matching_principle • Wiktionary."debenture."CC BY-SA 3.0http://en.wiktionary.org/wiki/debenture • Wikipedia."Financial statement."CC BY-SA 3.0http://en.wikipedia.org/wiki/Financial_statement • Wikipedia."Balance sheet."CC BY-SA 3.0http://en.wikipedia.org/wiki/Balance_sheet • Wiktionary."equity."CC BY-SA 3.0http://en.wiktionary.org/wiki/equity • Wiktionary."liabilities."CC BY-SA 3.0http://en.wiktionary.org/wiki/liabilities • Wiktionary."asset."CC BY-SA 3.0http://en.wiktionary.org/wiki/asset • Wikipedia."Balance sheet."CC BY-SA 3.0http://en.wikipedia.org/wiki/Balance_sheet • Dropbox.CC BY-SAhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdf • Wikipedia."Solvency ratio."CC BY-SA 3.0http://en.wikipedia.org/wiki/Solvency_ratio • Wikipedia."Statement of cash flows."CC BY-SA 3.0http://en.wikipedia.org/wiki/Statement_of_cash_flows • Wikipedia."non-current asset."CC BY-SA 3.0http://en.wikipedia.org/wiki/non-current%20asset Free to share, print, make copies and changes. Get yours at www.boundless.com

  48. Introduction to Accounting • Wiktionary."solvency."CC BY-SA 3.0http://en.wiktionary.org/wiki/solvency • Wiktionary."write-off."CC BY-SA 3.0http://en.wiktionary.org/wiki/write-off • Dropbox.CC BY-SAhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdf • Wikipedia."Statement of cash flows."CC BY-SA 3.0http://en.wikipedia.org/wiki/Statement_of_cash_flows • http://www.opencollegetextbooks.org/category/accounting/.CC BYhttp://www.opencollegetextbooks.org/category/accounting/ • Wiktionary."auditor."CC BY-SA 3.0http://en.wiktionary.org/wiki/auditor • Wiktionary."unqualified."CC BY-SA 3.0http://en.wiktionary.org/wiki/unqualified • Wikipedia."Auditor's report."CC BY-SA 3.0http://en.wikipedia.org/wiki/Auditor's_report • Wikipedia."Auditor's report."CC BY-SA 3.0http://en.wikipedia.org/wiki/Auditor's_report • Wikipedia."Generally Accepted Accounting Principles (United States)."CC BY-SA 3.0http://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles_(United_States) • Wiktionary."disclosure."CC BY-SA 3.0http://en.wiktionary.org/wiki/disclosure • Wikipedia."Auditor's report."CC BY-SA 3.0http://en.wikipedia.org/wiki/Auditor's_report • Wikipedia."Generally accepted accounting principles."CC BY-SA 3.0http://en.wikipedia.org/wiki/Generally_accepted_accounting_principles • Wikipedia."Generally Accepted Accounting Principles (United States)."CC BY-SA 3.0http://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles_(United_States) • Wikipedia."Notes to financial statements."CC BY-SA 3.0http://en.wikipedia.org/wiki/Notes_to_financial_statements • Wikipedia."consistency."CC BY-SA 3.0http://en.wikipedia.org/wiki/consistency • Dropbox.CC BY-SAhttp://dl.dropbox.com/u/31779972/Accounting%20Principles%20Vol.%201.pdf • Wikipedia."Detection Risk."CC BY-SA 3.0http://en.wikipedia.org/wiki/Detection_Risk%23Detection_risk • Wikipedia."Voluntary disclosure."CC BY-SA 3.0http://en.wikipedia.org/wiki/Voluntary_disclosure Free to share, print, make copies and changes. Get yours at www.boundless.com

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