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acctaFebruary 9, 2018Financial Accounting Review

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  • Cash dividend
  • Common stock
  • Borrowings
  • Sale of noncurrent assets
  • Depreciation
  • Purchase of noncurrent assets
  • Unearned revenue
  • Prepaid expenses
  • Accounts receivable
  • Merchandise transactions
  • Debits and credits
  • Treasury stock
  • Stock dividend
  • Cash dividend
  • Issuance of common stock
  • Repayment of bonds payable
  • Issuance of bonds payable
  • Income taxes payable
  • Salaries payable
  • Notes payable
  • Accounts payable
  • Goodwill
  • Sale of equipment
  • Depreciation
  • Purchase of equipment
  • Allowance for doubtful accounts
  • Notes receivable
  • Assets
  • Accrued revenue
  • Unearned revenue
  • Accrued expenses
  • Prepaid expenses
  • Gross profit
  • Cost of goods sold
  • Sale of merchandise
  • Purchase of merchandise
  • What does a journal entry look like when cash is paid?
  • What does a journal entry look like when cash is received?
  • When does a journal entry balance?
  • On which side do assets, liabilities, equity, revenues and expenses have normal balances?
  • Which transactions are recorded on the credit side of a journal entry?
  • Which transactions are recorded on the debit side of a journal entry?
  • What are the components of the accounting equation?
  • What are debits and credits?
  • What is a journal entry in accounting?
  • What are the key financial ratios to analyze the activity of an entity?
  • What are the key financial ratios for profitability analysis?
  • What are the key financial ratios used in business analysis?
  • What are the key financial ratios to analyze the activity of an entity?
  • What are the key financial ratios for profitability analysis?
  • What are the key financial ratios used in business analysis?
  • Owner’s Equity Journal Entry Example 21
  • Journal entries to record inventory transactions under a perpetual inventory system
  • Journal entries to record inventory transactions under a periodic inventory system
  • Property, plant and equipment (PP&E)
  • Noncurrent assets
  • Lower of Cost or Market (LCM)
  • Liabilities
  • Inventory Recording Systems
  • Inventory Analysis
  • Equity Transactions
  • Disposal of Property, Plant and Equipment
  • Depreciation Methods
  • Cost of Inventory
  • Cost Flow Assumptions
  • Classification of Inventory
  • Lower of Cost or Market (LCM)
  • Property, Plant and Equipment, ASC 360
  • Real Estate Sales, ASC 360
  • Intangibles Other than Goodwill, ASC 350
  • Derivatives and Hedging, ASC 815
  • Research and Development Arrangements, ASC 730
  • Research and Development, ASC 730
  • Nonmonetary Transactions, ASC 845
  • Interest, ASC 835
  • Imputation of Interest, ASC 835
  • Distinguishing Liabilities from Equity, ASC 480
  • Fair Value Measurements and Disclosures, ASC 820
  • List of updates to the codification topic 820
  • Exit or Disposal Cost Obligations, ASC 420
  • Website Development Costs, ASC 350
  • Defined Benefit Plans: Pension, ASC 715
  • Financial Instruments, ASC 825
  • Internal-Use Software, ASC 350
  • Costs of software to be sold, leased, or marketed, ASC 985
  • Revenue Recognition, ASC 605
  • Revenue Recognition: SEC Staff Accounting Bulletin Topic 13, ASC 605
  • Leases, ASC 840
  • Operating Leases, ASC 840
  • Sale-Leaseback Transactions, ASC 840
  • Sale of Financial Assets, ASC 860
  • Servicing Assets and Liabilities, ASC 860
  • Subsequent Events, ASC 855
  • Stock Dividends, Stock Splits, ASC 505
  • Treasury Stock, ASC 505
  • Foreign Currency Matters, ASC 830
  • Foreign Currency Transactions, ASC 830
  • Translation of Financial Statements, ASC 830
  • Contingencies, ASC 450
  • Loss Contingencies, ASC 450
  • Gain Contingencies, ASC 450
  • Consolidation, ASC 810
  • Consolidation, Noncontrolling Interests, ASC 810
  • Consolidation, Variable Interest Entities, ASC 810
  • Compensation: Stock Compensation, ASC 718
  • Capitalization of Interest, ASC 835
  • Capital Leases, ASC 840
  • Business Combinations, ASC 805
  • Asset Retirement and Environmental Obligations, ASC 410
  • Journal entry to record the collection of accounts receivable previously written-off
  • Journal entry to record the write-off of accounts receivable
  • Journal entry to record the estimated amount of accounts receivable that may be uncollectible
  • Journal entry to record the collection of accounts receivable
  • Goodwill and Other, ASC 350
  • Capitalized Advertising Costs, ASC 340
  • Inventory, ASC 330
  • Investments-Debt and Equity Securities, ASC 320
  • Transfers of Securities: Between Categories, ASC 320
  • Overview of Investments in Other Entities, ASC 320
  • Cost Method Investments, ASC 325
  • Equity Method, ASC 323
  • Investments: Equity Method and Joint Ventures, ASC 323
  • Investments in Debt and Equity Securities, ASC 320
  • Receivables, ASC 310
  • Notes Receivable
  • Accounts Receivable
  • Bank Reconciliation
  • Cash and Receivables
  • Journal entry to record the sale of merchandise on account
  • Interim Reporting, ASC 270
  • Earnings per Share, ASC 260
  • Accounting Changes and Error Corrections, ASC 250
  • Statement of Cash Flows, ASC 230
  • Income Statement, ASC 225
  • Income Statement, Extraordinary and Unusual Items, ASC 225
  • Presentation of Financial Statements, Discontinued Operations, ASC 205
  • Comprehensive Income, ASC 220
  • Balance Sheet, ASC 210
  • Offsetting, ASC 210
  • Presentation of Financial Statements, ASC 205
  • Codification of U.S. GAAP, ASC 105
  • Generally Accepted Accounting Principles, ASC 105
  • Journal entry to record the sale of merchandise in cash
  • Adjusting Entries
  • Accruals and Deferrals
  • Accrual Basis Accounting
  • Closing Journal Entries
  • Steps of Accounting Cycle
  • Accounting Equation
  • Debits and Credits
  • Accounting Journal Entries
  • Elements of Income Statement
  • Operating Expenses
  • Journal entry to record the purchase of merchandise
  • Nonoperating Income and Expenses
  • Net Income
  • Profitability and Activity Ratios
  • Multiple Step Income Statement Practice
  • Elements of Balance Sheet
  • Classified Balance Sheet
  • Classification of Assets
  • Classification of Liabilities
  • Journal entry to record the payment of rent
  • Components of Stockholders’ Equity
  • Liquidity and Solvency Ratios
  • Classified Balance Sheet Practice
  • The Objective of Accounting
  • Users of Accounting Information
  • Generally Accepted Accounting Principles (GAAP)
  • Characteristics of Useful Information
  • Assumptions of Financial Reporting
  • Types of Financial Statements
  • Journal entry to record the payment of salaries
  • Elements of Financial Statements
  • Forms of Business Organizations
  • Types of Business Activities
  • Extraordinary and Unusual Items, ASU 2015-01
  • Research and Development Costs
  • Journal entry to record the purchase of equipment
  • Journal entry to record the investment by owner
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