пользователей: 30398
предметов: 12406
вопросов: 234839

I семестр:
» Accounting


1 Objective and functions of accounting
2 Accounting concepts and accounting conventions
3 Accounting models and types of accounting
4 International accounting model
5 Accounting information system. Elements of accounting information system
6 Generally Accepted Accounting Principles (GAAP)
7 Basic elements of financial position: assets. liabilities. owner’s equity. The accounting equation
8 Accounting transaction. The account. Double-entry accounting.
9 Types of accounts: personal and impersonal: natural. artificial (legal). Groups (representative): real and nominal: tangible and intangible: revenue. income and gain. Expense and loss accounts. The chart of accounts
10 The accounting cycle: definition and steps
11 The journal and journalizing. Types of journals. Distinction between journal and ledger
12 The ledger. Types of ledgers. Distinction between journal and ledger
13 Posting. The trial balance
14 Cash and accrual basis of accounting. Adjustment of prepaid asset accounts. Adjustment of asset accounts
15 Cash and accrual basis of accounting. Adjustment of plant asset accounts. Adjustment of liability accounts
16 Definition and purpose of closing entries. Steps in closing entries. The work sheet.
17 Cash and cash equivalents definition. Internal control of cash
18 Reconciliation per bank. Reconciliation per book
19 Petty cash
20 Accounting of accounts receivable
21 Uncollectible accounts receivable. Direct write-off method of accounting for uncollectible accounts
22 Notes receivable. Discounting notes receivable. Dishonored notes receivable
23 Property. plant and equipment definition. Capital expenditure. Initial valuation
24 Depreciation expense. Accumulated depreciation. Depletion expense
25 Depreciation methods
26 Expenditures after acquisition. Disposal of fixed assets
27 Intangible assets accounting
28 Amortization of intangible assets
29 Inventory definition. Cost of inventory
30 Perpetual and periodic inventory systems
31 Cash discount on inventory purchase
32 Inventory valuation methods. FIFO method
33 Inventory valuation methods. LIFO method
34 Inventory valuation methods. AVCO method
35 Inventory valuation methods. LCM method
36 Prepaid expense accounting
37 Accrued liabilities. Warranty payable
38 Bonds payable. Zero coupon bonds. Bond price
39 Issuance of bonds payable at par,at premium,at discount
40 Preparing a bond amortization schedule. Amortization of bond discount: effective interest method and straight line method
41 Gain or loss on early retirement of bonds
42 Defined contribution plan. Defined benefit plan. Projected benefit obligation
43 Plan assets. Pension expense. Funded status
44 Recognition of revenue. Accounting for cash sales. credit sales. sales returns
45 Accrued revenue. Unearned revenue
46 Revenue recognition: percentage of completion method and completed contract method
47 Revenue recognition: installment method of revenue recognition and cost recovery method of revenue recognition
48 Preparation of profit and loss account: debit & credit side
49 Principles of preparing profit and loss account. Closing entries for profit and loss account
50 Accounting for Taxes. Income Tax: current and deferred
51 Common Stock. Preferred Stock
52 Issuance of Shares of Stock. Issuance of Shares for Non-C ash Items. Lump-Sum Stock Issuance
53 Treasury stock: cost and par value methods
54 Cash and stock dividend
55 Retained earnings
56 Investments: held for trading. held to maturity. available for sale investments (AFS).
57 IFRS as global standards. The Conceptual framework for financial reporting.
58 Statement of financial position (Balance Sheet)
59 Statement of comprehensive income (P&L).
60 Statement of changes in equity. Statement of cash flows. Notes to the financial statements
08.06.2016; 22:30
хиты: 986
для добавления комментариев необходимо авторизироваться.
  Copyright © 2013-2020. All Rights Reserved. помощь