Mdsarfaraz
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Receivables and Revenue Recognition
Receivables and Revenue Recognition Why do we care about revenue recognition? Criteria for revenue recognition Some Details of SAB 101
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- • 21 pages •
Receivables and Revenue Recognition Why do we care about revenue recognition? Criteria for revenue recognition Some Details of SAB 101
Receivables and Revenue Recognition
ALLOWANCE FOR RETURNS Receivables and Revenue Recognition A Quick Look at Intel’s Statements
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- • 25 pages •
ALLOWANCE FOR RETURNS Receivables and Revenue Recognition A Quick Look at Intel’s Statements
Inventory
Inventory is defined as goods held for sale in the normal course of business or items used in the manufacture of products that will be sold in the normal course of business
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- • 61 pages •
Inventory is defined as goods held for sale in the normal course of business or items used in the manufacture of products that will be sold in the normal course of business
Understand how the matching principle
Understand how differences in “book” vs. tax accounting for ,lead to deferred taxes Understand how the matching principle influences the capitalization of long-lived assets the expensing of capitalized costs to match revenues generated in the use of long-lived assets
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- • 15 pages •
Understand how differences in “book” vs. tax accounting for ,lead to deferred taxes Understand how the matching principle influences the capitalization of long-lived assets the expensing of capitalized costs to match revenues generated in the use of long-lived assets
Long-lived Assets
What is annual depreciation expense for each of the first two years? What is book value at the end of 2nd year? How do we account for the improvement? What is annual depreciation expense for years 3 and beyond?
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- • 24 pages •
What is annual depreciation expense for each of the first two years? What is book value at the end of 2nd year? How do we account for the improvement? What is annual depreciation expense for years 3 and beyond?
Corporate Accounting
Administrative matters Discussion of Accounting Why is accounting interesting? Why do we need accounting? Course objective Sophisticated financial statement user An overview of information in financial statements
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- • 32 pages •
Administrative matters Discussion of Accounting Why is accounting interesting? Why do we need accounting? Course objective Sophisticated financial statement user An overview of information in financial statements
Balance Sheet: Investments and Financing
Balance Sheet: Investments and Financing Management Discussion Auditor’s Report Consolidated Balance Sheet Consolidated Net Income Consolidated Statement of Stockholders Equity Consolidated Cash Flow Statements Notes to Accounts
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- • 44 pages •
Balance Sheet: Investments and Financing Management Discussion Auditor’s Report Consolidated Balance Sheet Consolidated Net Income Consolidated Statement of Stockholders Equity Consolidated Cash Flow Statements Notes to Accounts
An accountant’s functions include
Discussion of Accounting An accountant’s functions include Classifying and summarizing, made easier by the repetitive nature of business transaction
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- • 33 pages •
Discussion of Accounting An accountant’s functions include Classifying and summarizing, made easier by the repetitive nature of business transaction
Discussion of Accounting
Discussion of Accounting Why is accounting interesting? Why do we need accounting? Course objective Sophisticated financial statement user An overview of information in financial statements
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- • 52 pages •
Discussion of Accounting Why is accounting interesting? Why do we need accounting? Course objective Sophisticated financial statement user An overview of information in financial statements
Discussion of Accounting
Discussion of Accounting Why is accounting interesting? Why do we need accounting? Course objective Sophisticated financial statement user An overview of information in financial statements
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- • 31 pages •
Discussion of Accounting Why is accounting interesting? Why do we need accounting? Course objective Sophisticated financial statement user An overview of information in financial statements