'Unearned revenues' diaporamas de présentation

Analyzing and Recording Transactions

Analyzing and Recording Transactions. Chapter. 2. Learning objectives. Analyzing and Recording Process Source document, Accounts & Ledger T-account vs. Debit & Credit Double-Entry Accounting Journalizing and Posting transactions Transaction analysis for FastForward Trial Balance

1.47k views • 65 slides

CHAPTER 3

CHAPTER 3. ADJUSTING THE ACCOUNTS. Accounting Principles, Eighth Edition. Study Objectives. Explain the time period assumption. Explain the accrual basis of accounting. Explain the reasons for adjusting entries. Identify the major types of adjusting entries.

1.25k views • 52 slides

Accrual Accounting Concepts

Accrual Accounting Concepts. Accounting, Third Edition. Timing Issues. Accountants divide the economic life of a business into artificial time periods ( Time Period Assumption ). . . . . . Jan. Feb. Mar. Apr. Dec. Generally a month , a quarter , or a year .

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Chapter 4: Preparing Financial Statements

Chapter 4: Preparing Financial Statements. Chapter 4 is a continuation of Chapter 3. Once the general journal entries have been posted and totaled, and a Trial Balance prepared, additional activities must be considered before preparing financials. The remaining steps in the process are:

782 views • 44 slides

Chapter 8 Adjustments

Chapter 8 Adjustments. Main Points 1. Apportioning Recorded Expenses 2. Apportioning Recorded Revenues Time Allocated: 4 Periods. Learning Objectives. In this chapter the students will learn: how to prepare adjusting entries to allocate revenues and expenses to the period.

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Chapter 4: Preparing Financial Statements

Chapter 4: Preparing Financial Statements.

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Current Liabilities and Payroll Accounting

Current Liabilities and Payroll Accounting. Chapter 11. Defining Liabilities. C 1. The company has a present obligation. Because of a past event. . . . For future sacrifices. Past. Present. Future. Long-Term Liabilities.

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CURRENT LIABILITIES AND PAYROLL ACCOUNTING

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Chapter 3: The Accounting Information System

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CHAPTER 3

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