Financial & Manageria. Accounting. Charles T. Horngren. Stanford University. Walter T. Harrison Jr. Baylor University. M.
|
|
- Claribel Barton
- 7 years ago
- Views:
Transcription
1 Financial & Manageria Accounting THIRD EDITION Charles T. Horngren Stanford University Walter T. Harrison Jr. Baylor University M. Suzanne Oliver University of West Florida PEARSON Pearson Education International Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo
2 CHAPTER 1 Accounting and the Business Environment 1 Accounting Vocabulary: The Language of Business 2 Decision Makers: The Users of Accounting Information 2 Individuals 2 Businesses 3 Investors 3 Creditors 3 Taxing Authorities 3 The Accounting Profession and the Organizations that Govern It 4 Governing Organizations 4 Ethics in Accounting and Business 5 Standards of Professional Conduct 5 Types of Business Organizations 5 Proprietorships 6 Partnerships 6 Corporations 6 Limited-Liability Partnerships (LLPs) and Limited- Liability Companies (LLCs) 6 Not-for-Profits 6 Distinguishing Characteristics and Organization of a Corporation 7 Separate Legal Entity 7 Continuous Life and Transferability of Ownership 8 No Mutual Agency 8 Limited Liability of Stockholders 8 Separation of Ownership and Management 8 Corporate Taxation 8 Government Regulation 8 Organization of a Corporation 9 Accounting Concepts and Principles 9 The Entity Concept 10 The Faithful Representation Principle 10 The Cost Principle 10 The Going-Concern Concept 10 The Stable Monetary Unit Concept 11,,, The Accounting Equation 11 Assets and Liabilities 11 Equity 12 Accounting for Business Transactions 13 Transaction Analysis for Smart Touch Learning 14 Preparing the Financial Statements The User Perspective of Accounting 18 The Financial Statements 20 Headings 20 Using Financial Statements to Evaluate Business Performance 23 Decision Guidelines Summary Problem Chapter 1: Demo Doc: Transaction Analysis Using, Accounting Equation/Financial Statement Preparation 28 Review and Assignment Material 36 CHAPTER 2 Recording Business Transactions 62 The Account, the Journal, and the Ledger 63 Assets 63 Liabilities 64 Stockholders' Equity 64 Chart of Accounts 65 Debits, Credits, and Double-Entry Accounting 67 The T-Account 67 Increases and Decreases in the Accounts 68 List the-steps of the Transaction Recording Process 69 Posting (Copying Information) from the Journal to the Ledger 70 Expanding the Rules of Debit and Credit: Revenues and Expenses 71 The Normal Balance of an Account 72 Source Documents The Origin of the Steps 73 Journalizing Transactions and Posting 73 Practice Journalizing with Specific Examples 73 The Ledger Accounts After Posting 79 Preparing the Trial Balance from the T-Accounts 80 Correcting Trial Balance Errors 81 Details of Journals and Ledgers 81 The Four-Column Account: An Alternative to the T-Account 82 Decision Guidelines > Summary Problem Chapter 2: Demo Doc: Debit/Credit Transaction Analysis 89 Review and Assignment Material 98 CHAPTER 3 The Adjusting Process 130 Accrual Accounting Versus Cash-Basis Accounting 131 Other Accounting Principles 132 The Accounting Period Concept 132 The Revenue Recognition Principle 133 The Matching Principle 134 The Time-Period Concept 134 Why We Adjust the Accounts 135 Two Categories of Adjusting Entries 136 Prepaid Expenses 136 Depreciation 138 Accrued Expenses 140 Accrued Revenues 142 Unearned Revenues 143 The Adjusted Trial Balance 147 The Financial Statements 149 Preparing the Statements 149 Relationships Among the Financial Statements 149 Ethical Issues in Accrual Accounting 151
3 vi Contents Decision Guidelines & Summary Problem Chapter 3: Demo Doc: Preparation of Adjusting Entries, Adjusted Trial Balance, and Financial Statements 157 Review and Assignment Material 166 APPENDIX 3A: Alternative Treatment of Prepaid Expenses and Unearned Revenues online at pearsonhighered.com/horngren CHAPTER 4 Completing the Accounting Cycle 198 The Worksheet 200 Net Income 202 Net Loss 202 Summary Problem Completing the Accounting Cycle 204 Preparing the Financial Statements from a Worksheet 204 :,. Recording the Adjusting Entries from a Worksheet 204 Closing the Accounts 207 Closing Temporary Accounts 208 Post-Closing Trial Balance 210 Classifying Assets and Liabilities 210 Assets 210 Liabilities 211 The Classified Balance Sheet 211 Balance Sheet Forms 212 Accounting Ratios 213 Current Ratio 214 Debt Ratio 214 Decision Guidelines Summary Problem Chapter 4: Demo Doc: Accounting Worksheets and Closing Entries 220 Review and Assignment Material 228 COMPREHENSIVE PROBLEM FOR CHAPTERS 1-4: Journalizing, Posting, Worksheet, Adjusting, Closing the Financial Statements 253 APPENDIX 4A: Reversing Entries: An Optional Step online at pearsonhighered.com/horngren Adjusting and Closing the Accounts of a Merchandiser 269 Adjusting Inventory Based on a Physical Count 269 Closing the Accounts of a Merchandiser 270 Preparing a Merchandiser's Financial Statements 271 Income Statement Formats: Multi-Step and Single-Step 273 Three Ratios for Decision Making 274 The Gross Profit Percentage 274 The Rate of Inventory Turnover 274 Days in Inventory 275 Decision Guidelines Summary Problem Review and Assignment Material 281 APPENDIX 5A: Accounting for Merchandise in a Periodic Inventory System 303 COMPREHENSIVE PROBLEM FOR CHAPTERS 1-5: Completing a Merchandiser's Accounting Cycle 309 APPENDIX 5B: Worksheet for a Merchandising Business- Perpetual online at pearsonhighered.com/homgren CHAPTER 6 Merchandise Inventory 311 Accounting Principles and Inventories 313 Inventory Costing Methods 314 Inventory Accounting in a Perpetual System 316 First-In, First-Out (FIFO) Method 316 Last-In, First-Out (LIFO) Method 318 Average-Cost Method 319 Comparing FIFO, LIFO, and Average Cost 321 Summary Problem Lower-of-Cost-or-Market Rule 324 Effects of Inventory Errors 325 Estimating Ending Inventory 326 Ethical Issues 327 Decision Guidelines Summary Problem Review and Assignment Material 330 APPENDIX 6A: Accounting for Inventory in a Periodic System 349 CHAPTER 5 Merchandising Operations 255 What Are Merchandising Operations? 256 The Operating Cycle of a Merchandising Business 257 Inventory Systems: Perpetual and Periodic 257 Accounting for Inventory in the Perpetual System 258 Purchase of Inventory 258 Sale of Inventory 263 Summary Problem CHAPTER 7 Internal Control and Cash 355 Internal Control 356 The Sarbanes-Oxley Act (SOX) 357 The Components of Internal Control 357 Internal Control Procedures 358 Internal Controls for E-Commerce 360 The Limitations of'internal Control Costs and Benefits 361
4 vii The Bank Account as a Control Device 362 The Bank Reconciliation 364 Preparing the Bank Reconciliation 364 Online Banking 368 > Summary Problem Internal Control over Cash Receipts 371 Internal Control over Cash Payments 372 Controls over Payment by Check 372 Controlling Small Cash Payments 374 The Petty Cash Fund 374 Ethics and Accounting 377 Corporate and Professional Codes of Ethics 377 Ethical Issues in Accounting 377 Decision Guidelines > Summary Problem Review and Assignment Material 381 CHAPTER 8 Receivables 404 Receivables: An Introduction 405 Types of Receivables 405 Internal Control over Receivables 406 Accounting for Uncollectibles (Bad Debts) 407 The Allowance Method 407 Estimating Uncollectibles 408 Identifying and Writing Off Uncollectible Accounts 411 Recovery of Accounts Previously Written Off Allowance Method 411 The Direct Write-Off Method 413 Recovery of Accounts Previously Written Off Direct Write-Off Method 413 Credit-Card and Debit-Card Sales 414 Credit-Card Sales 415 Debit-Card Sales 415 Credit-/Debit-Card Sales Summary Problem Notes Receivable 418 Identifying Maturity Date 419 Computing Interest on a Note 419 Accruing Interest Revenue 420 Dishonored Notes Receivable 422 Computers and Receivables 423 Using Accounting Information for Decision Making 423 Acid-Test (or Quick) Ratio 424 Days' Sales in Receivables 424 Accounts Receivable Turnover Ratio 425 Decision Guidelines Summary Problem Review and Assignment Material 428 CHAPTER 9 Plant Assets and Intangibles 452 Measuring the Cost of a Plant Asset 454 Land and Land Improvements 454 Buildings 455 Machinery and Equipment 455 Furniture and Fixtures 456 A Lump-Sum (Basket) Purchase of Assets 456 Capital Expenditures 457 Depreciation 458 Causes of Depreciation 459 Measuring Depreciation 459 Depreciation Methods 459 Comparing Depreciation Methods 463 Other Issues in Accounting for Plant Assets 465 Summary Problem Disposing of a Plant Asset 468 Accounting for Natural Resources 472 Accounting for Intangible Assets 473 Specific Intangibles 473 Accounting for Research and Development Costs 475 Ethical Issues 476 Decision Guidelines Summary Problem Review and Assignment Material 479 CHAPTER I 0 Current Liabilities and Payroll 496 Current Liabilities of Known Amount 497 Accounts Payable 497 Short-Term Notes Payable Sales Tax Payable 498 Current Portion of Long-Term Notes Payable 499' Accrued Liabilities 499 Unearned Revenues 500 Current Liabilities that Must Be Estimated 500 Estimated Warranty Payable 500 Contingent Liabilities 501 Decision Guidelines Summary Problem Accounting for Payroll 505 Gross Pay and Net (Take-Home) Pay 505 Payroll Withholding Deductions 506 Employer Payroll Taxes 508 Journalizing Payroll Transactions 509 Internal Control over Payroll 511 Decision Guidelines Summary Problem Review and Assignment Material 515 APPENDIX 8A: Discounting a Note Receivable 450
5 viii Contents CHAPTER 1 I Long-Term Liabilities, Bonds Payable, and Classification of Liabilities on the Balance Sheet 529 Long-Term Notes Payable and Mortgages Payable 530 Long-Term Notes Payable 530 Mortgages Payable 532 Bonds: An Introduction 535 Types of Bonds 536 Bond Prices 537 Present Value 538 Bond Interest Rates 538 Accounting for Bonds Payable: Straight-Line Method 539 Issuing Bonds Payable at Maturity (Par) Value 539 Issuing Bonds Payable at a Discount 540 Decision Guidelines Issuing Bonds Payable at a Premium 544 Adjusting Entries for Bonds Payable 545 Issuing Bonds Payable Between Interest Dates 546 Reporting Liabilities on the Balance Sheet 546 Decision Guidelines > Summary Problem Review and Assignment Material 550 APPENDIX 11 A: The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization 565 APPENDIX 11B: Retiring Bonds Payable 577 COMPREHENSIVE PROBLEM FOR CHAPTERS 7-11: Comparing Two Businesses 579 CHAPTER 12 Corporations: Paid-in Capital and the Balance Sheet 581 Corporations: An Overview 582 Stockholders' Equity Basics 583 Stockholders' Rights 584 Classes of Stock 584 Issuing Stock 585 Issuing Common Stock 585 Issuing Preferred Stock 588- Review of Accounting for Paid-in Capital 589 Decision Guidelines > Summary Problem Retained Earnings 592 Accounting for Cash Dividends 593 Dividend Dates 593 Declaring and Paying Dividends 594. Dividing Dividends Between Preferred and Common 595 Dividends on Cumulative and Noncumulative Preferred 595 Different Values of Stock 596 Market Value 596 Liquidation Value 597 Book Value 597 Evaluating Operations 598 Rate of Return on Total Assets 598 Rate of Return on Common Stockholders' Equity 599 Accounting for Income Taxes by Corporations 600 Decision Guidelines > Summary Problem Review and Assignment Material 603 APPENDIX 12A: Compare Issuing Bonds to Issuing Stocks online at pearsonhighered.com/horngren CHAPTER I 3 Corporations: Effects on Retained Earnings and the Income Statement 623 Stock Dividends 624 Stock Splits 627 Stock Dividends and Stock Splits Compared 628 Treasury Stock 629 Treasury Stock Basics 629 Purchase of Treasury Stock 629 Sale of Treasury Stock 630 Retirement of Stock 631 Restrictions on Retained Earnings 632 Variations in Reporting Stockholders' Equity 633 Decision Guidelines > Summary Problem The Corporate Income Statement 636 Continuing Operations 637 Special Items 637. Earnings per Share 639 Statement of Retained Earnings 640 Combined Statement of Income and Retained Earnings 640 Prior-Period Adjustments 640 Reporting Comprehensive Income 641 Decision Guidelines > Summary Problem Review and Assignment Material 645 CHAPTER I 4 The Statement of Cash Flows 661 Introduction: The Statement of Cash Flows 662 Cash Equivalents 663 Operating, Investing, and Financing Activities 663 Two Formats for Operating Activities 664 Preparing the Statement of Cash Flows by the Indirect Method 664 Cash Flows from Operating Activities 666
6 ix Cash Flows from Investing Activities 669 Cash Flows from Financing Activities 671 Net Change in Cash and Cash Balances 674 Noncash Investing and Financing Activities 674 Measuring Cash Adequacy: Free Cash Flow 676 Decision Guidelines Summary Problem Review and Assignment Material 681 APPENDIX 14A: Preparing the Statement of Cash Flows by the Direct Method 701 APPENDIX 14B: Preparing the Indirect Statement of Cash Flows Using a Spreadsheet 717 CHAPTER I 5 Financial Statement Analysis 722 Horizontal Analysis 723, Illustration: Smart Touch Learning, Inc. 724 Horizontal Analysis of the Income Statement 726 Horizontal Analysis of the Balance Sheet 726 Trend Analysis 726 Vertical Analysis 727 How Do We Compare One Company with Another? 728 Benchmarking 729 Summary Problem Using Ratios to Make Decisions 732 Evaluating the Ability to Pay Current Liabilities 733 Evaluating the Ability to Sell Inventory and Collect Receivables 735 Evaluating the Ability to Pay Long-Term Debt 737 Evaluating Profitability 739 Evaluating Stock Investments 741 Red Flags in Financial Statement Analyses 744 Decision Guidelines Summary Problem Review and Assignment Material 749 COMPREHENSIVE PROBLEM FOR CHAPTER 15: Analyzing a Company for Its Investment Potential 111 CHAPTER 1 O Introduction to Managerial Accounting 773 Management Accountability: Financial vs. Managerial Accounting 774 Today's Business Environment 776 Ethical Standards 777 Service Companies 779 Merchandising Companies 780 Summary Problem Manufacturing Companies 783 Types of Costs 784 Decision Guidelines t> Summary Problem Review and Assignment Material 794 CHAPTER 17 ' Job Order and Process Costing 813 How Much Does It Cost to Make a Product? Two Approaches 814 Job Order Costing 814 Process Costing 814 How Job Costs Flow Through the Accounts: An Overview 815 Decision Guidelines > Summary Problem Job Order Costing: Allocating Manufacturing Overhead 822 Accounting for Completion and Sale of Finished Goods and Adjusting Manufacturing Overhead 825 Accounting for the Completion and Sale of Finished Goods 825 Adjusting Manufacturing Overhead at the End of the Period 826 Job Order Costing in a Service Company 828 Decision Guidelines > Summary Problem ( Review and Assignment Material 834 APPENDIX 17A: Process Costing Weighted-Average, ~~ Method 856 CHAPTER 18 Activity-Based Costing and Other Cost Management Tools 880 Refining Cost Systems 881 Sharpening the Focus: Assigning Costs Based on the Activities That Caused the Costs 881 Developing an Activity-Based Costing System 883 Traditional Versus Activity-Based Costing Systems: Smart Touch Learning 883 Activity-Based Management: Using ABC for Decision Making 886 Pricing and Product Mix Decisions 886 Cutting Costs 887 Decision Guidelines Summary Problem Just-in-Time (JIT) Systems 893 Just-in-Time Costing 895 JIT Costing Illustrated: Smart Touch 895
7 Continuous Improvement and the Management of Quality 897 The Four Types of Quality Costs 898 Deciding Whether to Adopt a New Quality Program 899 Decision Guidelines Summary Problem' ' Review and Assignment Material 902 CHAPTER 19 Cost-Volume-Profit Analysis 924 Cost Behavior 925 Variable Costs 925 Fixed Costs 926 Mixed Costs 927 High-Low Method to Separate Fixed Costs from Variable Costs 927 Relevant Range 929 Basic CVP Analysis: What Must We Sell to Break Even? 929 Assumptions 930 How Much Must Greg Sell to BreakrEven? Three Approaches 930 Using CVP to Plan Profits 933 How Much Must Greg's Sell to Earn a Profit? 933 Graphing Cost-Volume-Profit Relations 934 Summary Problem Using CVP for Sensitivity Analysis 937 Changing the Selling Price 937 Changing Variable Costs 938 Changing Fixed Costs 938 Margin of Safety 939 Effect of Sales Mix on CVP Analysis 940 Decision Guidelines Summary Problem Review and Assignment Material 946 APPENDIX 19A: Variable Costing and Absorption Costing online at pearsonhighered.com/horngren CHAPTER 2 0 Short-Term Business Decisions 962 How Managers Make Decisions 963 Relevant Information 963 Relevant Nonfinancial Information 964 Keys to Making Short-Term Special Decisions 965 Special Sales Order and Regular Pricing Decisions 966 When to Accept a Special Sales Order 966 How to Set Regular Prices 969 Decision Guidelines Summary Problem When to Drop Products, Departments, or Territories 977 Dropping Products Under Various Assumptions 978 Product Mix: Which Product to Emphasize? 980 Outsourcing and Sell as Is or Process Further Decisions 982 When to Outsource 982 Sell As Is or Process Further? 985 Decision Guidelines > Summary Problem Review and Assignment Material 991 CHAPTER 21 Capital Investment Decisions and the Time Value of Money 1010 Capital Budgeting 1011 Four Methods of Capital Budgeting Analysis 1011 Focus on Cash Flows 1012 Capital Budgeting Process 1012 Using Payback Period and Rate of Return to Make Capital Investment Decisions 1013 Payback Period 1013 Rate of Return (ROR) 1016 Decision Guidelines Summary Problem A Review of the Time Value of Money 1021 Factors Affecting the Time Value of Money 1021 Future Values and Present Values: Points Along the Time Line 1022 Future Value and Present Value Factors 1023 Calculating Future Values of Single Sums and Annuities Using FV Factors 1023 Calculating Present Values of Single Sums and Annuities Using PV Factors 1024 Using Discounted Cash Flow Models to Make Capital Investment Decisions 1026 Net Present Value (NPV) 1026 Internal Rate of Return (IRR) 1031 Comparing Capital Budgeting Methods 1033 Decision Guidelines > Summary Problem Review and Assignment Material 1037 CHAPTER 22 The Master Budget and Responsibility Accounting 1050 Why Managers Use Budgets 1051 Using Budgets to Plan and Control 1052 Benefits of Budgeting 1053 Understanding the Components of the Master Budget 1055
8 xi Components of the Master Budget 1055 Data for Greg's Tunes 1056 Preparing the Operating Budget 1058 The Sales Budget 1058 The Inventory, Purchases, and Cost of Goods Sold Budget 1058 The Operating Expenses Budget 1059 The Budgeted Income Statement 1060 * Summary Problem Preparing the Financial Budget 1063 Preparing the Cash Budget 1063 The Budgeted Balance Sheet 1067 The Budgeted Statement of Cash Flows 1067 Getting Employees to Accept the Budget 1068 Summary Problem Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets 1072 Sensitivity Analysis 1072 Rolling Up Individual Unit Budgets into the Companywide Budget 1073 Responsibility Accounting 1074 Four Types of Responsibility Centers 1074 Responsibility Accounting Performance Reports 1075 Learn about Service Departments 1076 Decision Guidelines Summary Problem Review and Assignment Material 1084 CHAPTER 2 3 Flexible Budgets and Standard Costs 1105 How Managers Use Flexible Budgets 1106 What Is a Flexible Budget? 1106 Using the Flexible Budget: Why Do Actual Results Differ from the Static Budget? 1108 Decision Guidelines Summary Problem Standard Costing 1113 Price Standards 1113 Application 1114 Quantity Standards 1114 Why Do Companies Use Standard Costs? 1115 Variance Analysis 1115 How Smart Touch Uses Standard Costing: Analyzing the Flexible Budget Variance 1117 Direct Materials Variances 1117 Direct Labor Variances 1120 Manufacturing Overhead Variances 1121 Allocating Overhead in a Standard Cost System 1121 Variable Overhead Variances 1122 Fixed Overhead Variances 1123 Summary of Overhead Variances 1125 Standard Cost Accounting Systems 1125 Journal Entries 1125 Standard Cost Income Statement for Management 1128 Decision Guidelines Summary Problem Review and Assignment Material 1133 CHAPTER 2 4 Performance Evaluation and the Balanced Scorecard 1151 Decentralized Operations 1152 Advantages of Decentralization 1152 Disadvantages of Decentralization 1153 Responsibility Centers 1153 Performance Measurement 1154 Goals of Performance Evaluation Systems 1154 Limitations of Financial Performance Measurement 1155 The Balanced Scorecard 1155 The Four Perspectives of the Balanced Scorecard 1156 Decision Guidelines Summary Problem Measuring the Financial Performance of Cost, Revenue, and Profit Centers 1162 Measuring the Financial Performance of Investment Centers 1164 Return on Investment (ROI) 1166 Residual Income (RI) 1168 Limitations of Financial Performance Measures 1171 Decision Guidelines Summary Problem Review and Assignment Material 1176 APPENDIX A: 2009 Amazon.com Annual Report A-1 APPENDIX B: PRESENT VALUE TABLES 8-7 GLINDEX G-1 COMPANY INDEX 1-1 ONLINE MATERIAL: located at pearsonhighered.com/horngren APPENDIX C CHECK FIGURES SPECIAL JOURNALS INVESTMENTS PARTNERSHIPS
Accounting. Charles T. Horngren. Stanford University. Walter Harrison Jr. Baylor University. IVL Suzanne Oliver. Northwest Florida State College
Accounting EIGHTH EDITION Charles T. Horngren Stanford University Walter Harrison Jr. Baylor University IVL Suzanne Oliver Northwest Florida State College Pearson Education International Contents CHAPTER
More informationAdvanced Placement (AP) Accounting
Advanced Placement (AP) Accounting The Advanced Placement (AP) Accounting Course is a full academic year course. The course is based on high school teachers having 120 contact hours with students from
More informationACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING
ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING COURSE DESCRIPTION: Prerequisites ENG 090, and RED 090 or DRE 098; MAT 070 or DMA 010, 020, 030, 040, or satisfactory score on placement test Corequisites: None
More informationRAPID REVIEW Chapter Content
RAPID REVIEW BASIC ACCOUNTING EQUATION (Chapter 2) INVENTORY (Chapters 5 and 6) Basic Equation Assets Owner s Equity Expanded Owner s Owner s Assets Equation = Liabilities Capital Drawing Revenues Debit
More informationCENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives
CENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives Chapter 1 Starting A Proprietorship: Changes that Affect the Accounting Equation After studying Chapter 1, you will be able to: 1. Define accounting
More informationAdvanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes
Advanced Placement (AP) Accounting Course and Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course and Exam Pilot Program
More informationWORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY
Accounting Technician 1 WORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY DESCRIPTION: Compute, classify, and record numerical data to keep financial records complete.
More informationAccounting Pilot & Bridge Project Course Outline, Learning Objectives and Student Outcomes
Accounting Pilot & Bridge Project Course Outline, Learning Objectives and Student Outcomes Course Overview The Accounting Pilot & Bridge Project is a year-long course based on high school teachers having
More informationAdvanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes
Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course & Exam Pilot Program
More informationAdvanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes
Advanced Placement (AP) Accounting Course & Exam Pilot Program Course Outline, Learning Objectives and Student Outcomes Course Overview The Advanced Placement (AP) Accounting Course & Exam Pilot Program
More informationReeve Warren Duchac. James M. Reeve. Professor Emeritus of Accounting University of Tennessee, Knoxville
Reeve Warren Duchac 10e James M. Reeve Professor Emeritus of Accounting University of Tennessee, Knoxville Carl S. Warren Professor Emeritus of Accounting University of Georgia, Athens Jonathan E. Duchac
More informationIntroductory Financial Accounting Course Outline
Aboriginal Financial Officers Association of Alberta Introductory Financial Accounting Course Outline ACCT 210: INTRODUCTORY FINANCIAL ACCOUNTING I... 1 ACCT 240: INTRODUCTORY FINANCIAL ACCOUNTING II...
More informationSYLLABUS. Title: Principles of Accounting I
Code: ACCT101 Institute: Business & Social Science Title: Principles of Accounting I Department: Accounting Course Description: An introduction to basic concepts and principles of recording and posting
More informationTOPIC LEARNING OBJECTIVE
Topic Mapping 1 Transaction Analysis Understand the effect of various types of transactions on the accounting equation, accounting journal and accounting ledger. Concepts and Skills Accounting Equation
More informationCentury 21 Accounting, 8e General Journal Chapter Outlines
Century 21 Accounting, 8e General Journal Chapter Outlines PART 1 Chapter 1 ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP Starting A Proprietorship: Changes that Affect the Accounting
More informationBUSINESS BOOKS. Accounting SIXTH EDITION. Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education
BUSINESS BOOKS Accounting SIXTH EDITION Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education BARRON'S CONTENTS Preface ix 1 THE ACCOUNTING EQUATION I
More informationPrinciples of Financial Accounting ACC-101-TE. TECEP Test Description
Principles of Financial Accounting ACC-101-TE TECEP Test Description This TECEP is an introduction to the field of financial accounting. It covers the accounting cycle, merchandising concerns, and financial
More information國 立 體 育 學 院 九 十 六 學 年 度 學 士 班 轉 學 考 試 試 題
國 立 體 育 學 院 九 十 六 學 年 度 學 士 班 轉 學 考 試 試 題 會 計 學 ( 本 試 題 共 8 頁 ) 注 意 :1 答 案 一 律 寫 在 答 案 卷 上, 否 則 不 予 計 分 2 請 核 對 試 卷 准 考 證 號 碼 與 座 位 號 碼 三 者 是 否 相 符 3 試 卷 彌 封 處 不 得 汚 損 破 壞 4 行 動 電 話 或 呼 叫 器 等 通 訊 器 材 不
More informationINDICE Preface Part 1 the accounting cycle 1 Accounting, the language of business What is accounting?
INDICE Preface XV Part 1 the accounting cycle 1 Accounting, the language of business 2 What is accounting? The purpose and nature and accounting information, creating accounting information. Communicating
More informationSalem Community College Course Syllabus. Section I. Course Title: Principles Of Accounting I. Course Code: ACC121
Salem Community College Course Syllabus Section I Course Title: Principles Of Accounting I Course Code: ACC121 Lecture Hours: 4 Lab Hours: 0 Credits: 4 Course Description: An introduction to accounting
More informationAccounting Professional Certificate Program with Externship
Office of Professional & Continuing Education 301 OD Smith Hall Auburn, AL 36849 http://www.auburn.edu/mycaa Contact: Shavon Williams 334-844-3108; szw0063@auburn.edu Auburn University is an equal opportunity
More informationHow To Account For A Corporation
Competency: Financial Statements 1. Describe the different types of financial statements; explain their purpose and compare the difference. 2. Prepare a trial balance, a worksheet (8 and 10 columns), and
More informationFinancial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter
Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Basic Course Description Financial Accounting by Michael P. Licata, Ph.D. is a first accounting course
More informationStatement of Cash Flows
PREPARING THE STATEMENT OF CASH FLOWS: THE INDIRECT METHOD OF REPORTING CASH FLOWS FROM OPERATING ACTIVITIES The work sheet method described in the text book is not the recommended approach. We will provide
More informationBUS 221 FINANCIAL ACCOUNTING
BUS 221 FINANCIAL ACCOUNTING PRESENTED AND APPROVED: AUGUST 9, 2012 EFFECTIVE: FALL 2013-14 Prefix & Number BUS 221 Course Title: Financial Accounting Purpose of this submission: New X Change/Updated Retire
More informationProfessional Bookkeeping with QuickBooks Certificate Program with Externship
Student Full Name: University of Texas at El Paso Professional and Public Programs 500 W. University Kelly Hall Ste. 212 & 214 El Paso, TX 79968 http://www.ppp.utep.edu/ Contact: Sylvia Monsisvais 915-747-7578
More informationACCOUNTING 105 CONCEPTS REVIEW
ACCOUNTING 105 CONCEPTS REVIEW A note from the tutors: This handout is designed to help you review important information as you study for your cumulative final exam. While it does cover many important
More informationAccounting Skills Assessment Practice Exam Page 1 of 10
NAU ACCOUNTING SKILLS ASSESSMENT PRACTICE EXAM & KEY 1. A company received cash and issued common stock. What was the effect on the accounting equation? Assets Liabilities Stockholders Equity A. + NE +
More informationFINANCIAL MANAGEMENT
100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II djohnston@becpas.com
More informationCOMPUTERIZED ACCOUNTING II Curriculum Content Frameworks
COMPUTERIZED ACCOUNTING II Curriculum Content Frameworks Please note: All assessment questions will be taken from the knowledge portion of these frameworks. Prepared by Loretta Burgess, Greenbrier High
More informationCHAPTER 2 REVIEW OF THE ACCOUNTING PROCESS. Lecture Outline
CHAPTER 2 REVIEW OF THE ACCOUNTING PROCESS Overview Chapter 1 explained that the primary means of conveying financial information to investors, creditors, and other external users is through financial
More informationFinancial Accounting: Assets FA 2 Module 6. Handouts. Current financial assets And current liabilities. Presented by: Laura Dallas, CGA
Accounting: Assets FA 2 Module 6 Handouts Current financial assets And current liabilities Presented by: Laura Dallas, CGA Note: this information is prepared from the best information I have available
More informationMc Graw Hill Education
Fundamentals of FINANCIAL ACCOUNTING Fifth Edition FRED PHILLIPS University of Saskatchewan ROBERT LIBBY Cornell University PATRICIA A. LIBBY Ithaca College Mc Graw Hill Education CHARTER 1 Business Decisions
More information* * * Chapter 15 Accounting & Financial Statements. Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall
Chapter 15 Accounting & Financial Statements Copyright 2013 Pearson Education, Inc. publishing as Prentice Hall Bookkeeping vs. Accounting Bookkeeping Accounting The recording of business transactions.
More informationAdministrative Assistant with Bookkeeping and QuickBooks Certificate Program with Externship
Office of Professional & Continuing Education 301 OD Smith Hall Auburn, AL 36849 http://www.auburn.edu/mycaa Contact: Shavon Williams 334-844-3108; szw0063@auburn.edu Auburn University is an equal opportunity
More information2014-2015 High School Accounting II Curriculum Map
2014-2015 High School Accounting II Curriculum Map Rev. 6/16/2014 Harrison School District Two Curriculum Map Pacing Guide The curriculum map is a paced guide to the curriculum. It is a planning tool to
More informationCHAE Review. Capital Leases & Forms of Business
CHAE Review Financial Statements, Capital Leases & Forms of Business This is a complete review of the two volume text book, Certified Hospitality Accountant Executive Study Guide, as published by The Educational
More informationPrerequisite: None or as established by individual college. 3.0 semester credit hours/4.5 quarter credit hours/45 contact hours
I. CATALOG DESCRIPTION ACCT-1200 Principles of Accounting I Prerequisite: None or as established by individual college This course is designed to provide introductory knowledge of accounting principles,
More information國 立 體 育 大 學 100 學 年 度 學 士 班 轉 學 考 試 試 題 休 閒 產 業 經 營 學 系 二 年 級 會 計 學 ( 本 試 題 共 8 頁 )
國 立 體 育 大 學 100 學 年 度 學 士 班 轉 學 考 試 試 題 休 閒 產 業 經 營 學 系 二 年 級 會 計 學 ( 本 試 題 共 8 頁 ) 注 意 : 1. 答 案 一 律 寫 在 答 案 卷 上, 否 則 不 予 計 分 2. 請 核 對 試 卷 准 考 證 號 碼 與 座 位 號 碼 三 者 是 否 相 符 3. 試 卷 彌 封 處 不 得 汚 損 破 壞 4. 行
More informationPROFESSOR S NAME ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8)
COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) Page 137 NAME ANSWER KEY PROFESSOR S NAME SECTION SCORE ACC 255 FALL 2011 COVER SHEET FOR COMPREHENSIVE PROBLEM 2 (CHAPTERS 2, 5-8) INSTRUCTIONS: COMPLETE ALL
More informationCOURSE GUIDELINE--Accounting
COURSE GUIDELINE--Accounting Grade: 9- (Elective Course, offered one semester at a time) SUBJECT: Accounting TEACHER: Reimer STANDARD QTR. RESOURCES STRATEGIES ASSESSMENTS. Define accounting and explain
More informationCHAPTER 23. Statement of Cash Flows 1, 2, 7, 8, 12 3, 4, 5, 6, 16, 17, 19 9, 20 4, 5, 9, 10, 11 10, 13, 15, 16. 7. Worksheet adjustments.
CHAPTER 23 Statement of Cash Flows ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Format, objectives purpose, and source of statement.
More informationACCOUNTING COURSE QUALITY STANDARDS ACC-131... 3 ACC-132... 5 ACC-161... 7 ACC-221... 9 ACC-231... 11 ACC-232... 14 ACC-261... 17 ACC-310...
ACCOUNTING COURSE QUALITY STANDARDS ACC-131... 3 ACC-132... 5 ACC-161... 7 ACC-221... 9 ACC-231... 11 ACC-232... 14 ACC-261... 17 ACC-310... 17 ACC-805... 17 ACC-806... 19 ADM-114... 21 ADM-133... 22 BCA-157...
More informationa. $ 65,000. b. $ 80,000. c. $130,000. d. $145,000.
注 意 1. 本 試 題 卷 共 50 題, 總 分 100 分 第 01-15 題, 每 題 1.75 分, 合 計 26.25 分 ; 第 16-35 題, 每 題 2 分, 合 計 40 分 ; 第 36-50 題, 每 題 2.25 分, 合 計 33.75 答 錯 不 倒 扣 2. 請 將 答 案 按 試 題 題 號, 依 序 填 入 答 案 卡 1.FastForward had cash
More informationSETTING UP YOUR BUSINESS ACCOUNTING SYSTEM
100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II djohnston@becpas.com
More informationHoover City Schools Secondary Curriculum Document Career Technical Education, 2009-2010
Links to Document Content: HCS Curriculum: Career Technology 9 Hoover City Schools Secondary Curriculum Document Career Technical Education, 009-00 Basic Course Information Instructional Sequence Instructional
More informationACC 255 FINAL EXAM REVIEW PACKET (NEW MATERIAL)
Page 1 ACC 255 FINAL EXAM REVIEW PACKET (NEW MATERIAL) Complete these sample exam problems/objective questions and check your answers with the solutions at the end of the review file and identify where
More informationCOMPONENTS OF THE STATEMENT OF CASH FLOWS
ILLUSTRATION 24-1 OPERATING, INVESTING, AND FINANCING ACTIVITIES COMPONENTS OF THE STATEMENT OF CASH FLOWS CASH FLOWS FROM OPERATING ACTIVITIES + Sales and Service Revenue Received Cost of Sales Paid Selling
More informationCBK Accounting Review
CBK Accounting Review General Accounting Accounting is a system that measures, processes, and communicates financial information about a business entity. Accounting is often referred to as the language
More information1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made is known as a voucher system.
Accounting II True/False Indicate whether the sentence or statement is true or false. 1. A set of procedures for controlling cash payments by preparing and approving vouchers before payments are made is
More informationPELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110
PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Fall 2004 * Intended for transfer.
More informationGlossary of Accounting Terms Peter Baskerville
Glossary of Accounting Terms Peter Baskerville Account for or 'bring to account': An accounting phrase used to describe the recording of a financial transaction that is required under the generally accepted
More informationILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS
ILLUSTRATION 5-1 BALANCE SHEET CLASSIFICATIONS MAJOR BALANCE SHEET CLASSIFICATIONS ASSETS = LIABILITIES + OWNERS' EQUITY Current Assets Long-Term Investments Current Liabilities Long-Term Debt Capital
More informationPBL: Accounting for Professionals. Competency: Accounts Concepts, Principles, Terminology
Competency: Accounts Concepts, Principles, Terminology 1. Identify and apply Generally Accepted Accounting Principles (GAAP). 2. Apply the steps in the Accounting cycle. 3. Post and analyze transactions
More informationSTATEMENT OF CASH FLOWS AND WORKING CAPITAL ANALYSIS
C H A P T E R 1 0 STATEMENT OF CASH FLOWS AND WORKING CAPITAL ANALYSIS I N T R O D U C T I O N Historically, profit-oriented businesses have used the accrual basis of accounting in which the income statement,
More informationBusiness Finance. Theory and Practica. Eddie McLaney PEARSON
Business Finance Theory and Practica Eddie McLaney PEARSON Harlow, England London New York Boston San Francisco Toronto Sydney Auckland Singapore Hong Kong Tokyo Seoul Taipei New Delhi Cape Town Säo Paulo
More informationACC 135. Course Package
1 ACC 135 Accounting Systems and Procedures Course Package Approved August 6, 2009 2. COURSE PACKAGE FORM Contact person(s) Dr. Eric Aurand, Dr. James Childe Date of proposal to Fall 2009 Curriculum Committee
More informationReporting and Analyzing Cash Flows QUESTIONS
Chapter 12 Reporting and Analyzing Cash Flows QUESTIONS 1. The purpose of the cash flow statement is to report all major cash receipts (inflows) and cash payments (outflows) during a period. It helps users
More informationChapter 4. Completing the accounting cycle
1 Chapter 4 Completing the accounting cycle 2 Learning objectives 1. Prepare an accounting worksheet and describe its purpose 2. Prepare a classified balance sheet and explain the major headings 3. Explain
More informationReview of Accounting Principles
Appendix A Review of Accounting Principles Appendix A is a review of basic accounting principles and procedures. Standard accounting procedures are based on the double-entry system. This means that each
More informationREVIEW FOR FINAL EXAM, ACCT-2302 (SAC)
REVIEW FOR FINAL EXAM, ACCT-2302 (SAC) CHAPTER 13 1. Corporate Organization: a. Application for incorporation. b. State grants Charter or Articles of Incorporation. c. By-laws: rules and procedures of
More information中 原 大 學 95 學 年 度 轉 學 考 招 生 入 學 考 試
中 原 大 學 95 學 年 度 轉 學 考 招 生 入 學 考 試 7 月 12 日 14:00~15:30 商 學 群 組 二 年 級 科 目 : 會 計 學 ( 共 七 頁 第 一 頁 ) 可 使 用 計 算 機, 惟 僅 限 不 具 可 程 式 及 多 重 記 憶 者 一 MULTIPLE CHOICE QUESTIONS: (50%) 誠 實 是 我 們 珍 視 的 美 德, 我 們 喜
More information6. Depreciation is a process of a. asset devaluation. b. cost accumulation. c. cost allocation. d. asset valuation.
1. A company purchased land for $72,000 cash. Real estate brokers' commission was $5,000 and $7,000 was spent for demolishing an old building on the land before construction of a new building could start.
More informationCH 23 STATEMENT OF CASH FLOWS SELF-STUDY QUESTIONS
C H 2 3, P a g e 1 CH 23 STATEMENT OF CASH FLOWS SELF-STUDY QUESTIONS (note from Dr. N: I have deleted questions for you to omit, but did not renumber the remaining questions) 1. The primary purpose of
More informationSupplementary Notes 13/14 for Trimmed BAFS Curriculum
Supplementary Notes 13/14 for Trimmed BAFS Curriculum (To be implemented in S4 in 2013/14; effective for 2016 HKDSE and onwards) Appendices: 1. Formulae of Ratios 2. Accounting Terminology Compulsory Part
More informationChapter 8: account receivable
Chapter 8: account receivable Three accounting issues associated with accounts receivable are: 1. Recognizing accounts receivable 2. Valuing accounts receivable 3. Disposing of accounts receivable Recognizing
More informationACC 121 PRINCIPLES OF MANAGERIAL ACCOUNTING
PRINCIPLES OF MANAGERIAL ACCOUNTING COURSE DESCRIPTION: Prerequisites: ACC 120 Corequisites: None This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is on managerial
More informationMerchandise Inventory, Cost of Goods Sold, and Gross Profit. Pr. Zoubida SAMLAL
Merchandise Inventory, Cost of Goods Sold, and Gross Profit Pr. Zoubida SAMLAL 1 Accounting for Inventory Inventory (balance sheet) = Number of units of inventory on hand X Cost per unit of inventory Cost
More informationHow To Balance Sheet
Page 1 of 6 Balance Sheet Accounts The Chart of Accounts is normally arranged or grouped by the Major Types of Accounts. The Balance Sheet Accounts (Assets, Liabilities, & Equity) are presented first,
More informationStatement of Cash Flows
THE CONTENT AND VALUE OF THE STATEMENT OF CASH FLOWS The cash flow statement reconciles beginning and ending cash by presenting the cash receipts and cash disbursements of an enterprise for an accounting
More informationAnalyzing the Statement of Cash Flows
Analyzing the Statement of Cash Flows Operating Activities NACM Upstate New York Credit Conference 2015 By Ron Sereika, CCE,CEW NACM 1 Objectives of this Educational Session u Show how the statement of
More informationB Exercises 4-1. (d) Intangible assets. (i) Paid-in capital in excess of par.
B Exercises E4-1B (Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Castillo Inc. (a) Trading Securities. (h) Warehouse in Process of Construction. (b) Work in Process.
More informationCourse Outcome Summary
1 of 8 Wisconsin Indianhead Technical College Course Outcome Summary Course Information Alternate Title Description Instructional Level Total Credits 4.00 Total Hours 80.00 previously Financial Accounting
More informationTHE PSYCHOLOGY OF INVESTING
Fourth Edition THE PSYCHOLOGY OF INVESTING John R. Nofsinger Washington State University Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London
More informationFinancial Statements for Manufacturing Businesses
Management Accounting 31 Financial Statements for Manufacturing Businesses Importance of Financial Statements Accounting plays a critical role in decision-making. Accounting provides the financial framework
More informationACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS
ACCOUNTING 201 (64381) INTRO TO FINANCIAL ACCOUNTING 03 CREDITS ONLINE COURSE SPRING 2012 INSTRUCTOR: Deacon Hanson OFFICE: Hale Na auao, Rm. 137 OFFICE HOURS: To Be Announced TELEPHONE: 236-9237 (O);
More informationIn this chapter, we build on the basic knowledge of how businesses
03-Seidman.qxd 5/15/04 11:52 AM Page 41 3 An Introduction to Business Financial Statements In this chapter, we build on the basic knowledge of how businesses are financed by looking at how firms organize
More informationSample Test for entrance into Acct 3110 and Acct 3310
Sample Test for entrance into Acct 3110 and Acct 3310 1. Which of the following financial statements could properly have the following in the date line: For the Year Ended December 31, 2010"? a. Balance
More informationACCOUNTING ENTRANCE EXAMINATION PRACTICE QUESTION SET J.M. TULL SCHOOL OF ACCOUNTING ENTRANCE EXAMINATION PRACTICE QUESTION SET
ACCOUNTING ENTRANCE EXAMINATION PRACTICE QUESTION SET J.M. TULL SCHOOL OF ACCOUNTING ENTRANCE EXAMINATION PRACTICE QUESTION SET Important: PRINT your response (A,B,C,D or E) that best completes the statement
More informationAccounting II Second Semester Final
Name: Class: Date: Accounting II Second Semester Final Multiple Choice Identify the letter of the choice that best completes the statement or answers the question. 1. Profit is the difference between:
More informationChapter 21 The Statement of Cash Flows Revisited
Chapter 21 The Statement of Cash Flows Revisited AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments,
More informationBachelor of Financial & Accounting Science
Investment & Portfolio Management / ACF 354 This course covers topics related to the theoretical and practical background for the investment process and the tools and methods used in evaluating financial
More informationIn the event of a tie, the score on the last ten questions will be used as a tie-breaker.
NEW YORK STATE ASSOCIATION FUTURE BUSINESS LEADERS OF AMERICA SPRING DISTRICT MEETING ACCOUNTING II 2010 TEST DIRECTIONS 1. Complete the information requested on the answer sheet. PRINT your name on the
More informationAccounting Core Course Learning Outcomes ACCT-3111 Cost Accounting Course Learning Outcomes
Accounting Core Course Learning Outcomes Updated 9/26/15 ACCT-3111 Cost Accounting ACCT-3151 Intermediate Accounting I ACCT-3152 Intermediate Accounting II ACCT-3252 Accounting Information Systems ACCT-4251
More informationYAVAPAI COLLEGE/PRESCOTT UNIFIED SCHOOL DISTRICT District Instructional Guide (DIG) Year-Long Semester Pacing Guide 2015/2016 School Year
YAVAPAI COLLEGE/PRESCOTT UNIFIED SCHOOL DISTRICT District Instructional Guide (DIG) Year-Long Semester Pacing Guide 2015/2016 School Year School: Prescott High dual enrolled with Yavapai College Grade
More information* The official list of textbooks and materials for this course are found on Inside NC.
COURSE SYLLABUS COURSE IDENTIFICATION Course/Prefix Number: ACCT 201 Course Title: Financial Accounting Division: Applied Science Division Program: Accounting Credit Hours: 3 Initiation/Revision Date:
More informationSection A: Questions On Fill In The Blanks
Section A : 26 FILL IN THE BLANK Section B : 10 TRUE OR FALSE QUESTIONS Section C : 11 Multiple Choice Questions Section A: Questions Fill In The Blanks the right column please insert the items from which
More informationUniversity of Waterloo Final Examination. Term: Fall Year: 2005. Core Concepts of Accounting Information
University of Waterloo Final Examination Term: Fall Year: 2005 Student Name Solution UW Student ID Number Course Abbreviation and Number AFM 101 Course Title Core Concepts of Accounting Information Section(s)
More informationMathematics Crosswalk Common Core State Standards aligned to Accounting Standards
Connecticut State Department of Education Mathematics Crosswalk Common Core State Standards aligned to Accounting Standards The high school standards specify the mathematics that all students should study
More information