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Test 1 The Accounting Equation
Overview
of Accounting Cycle
The Accounting Equation
Recording Transactions
Help
With Journal Entries
Adjustments,
Worksheet, and Statements
Completing
the Accounting Cycle
Cash Versus
Accrual Accounting
Test 2 Merchandise Accounting
Merchandising
Special Journals for Accounting Systems
Test 3 Assets: Current and Long Term
Cash, Receivables,
Inventory, Depreciation,
Extraordinary Repairs, Disposal of Plant
Assets,
Natural Resources, Intangibles:
9p
Voucher Systems and Petty Cash
Bank
Reconciliation
Bad Debts
Notes Receivable
Inventory using
LIFO, FIFO and WA
Lower
Cost or Market
Estimating Inventory Value
Depreciation
Methods
Revising Depreciation
Extraordinary
Repairs
Disposal of Plant Assets
Natural
Resources, Intangibles
Special
Financing Assets Review for tests 4/5
Test 4 Liabilities: Current
3p
Notes Payable,
Bank Loans
Property Taxes,
Payroll, Warranties
Test 5
Partnerships and Corporations:
6p
Entry of a New
Partner, Division of Income
Bonus to
Withdrawing Partner, Liquidation
Issuing Stocks,
Paying Dividends
Stockholders'
Equity
Book Value,
Stock Subscriptions
Stock
Splits, Stock Dividends, Treasury Stock
Prior Period Adjustments
Retained Earnings Appropriation
Statement of Retained Earnings
Stockholders' Equity
Earnings Per Share
Test 6 Long Term Liabilities
Time value of Money
Installment Notes Payable
Bonds Payable
5p
The Present And Future Value of Money
Installment Notes
Payable
Page 1 Issuing
Bonds at a Discount
Issuing Bonds at a Premium,
Bond
Sinking Funds
Test 7 Financial Analysis
Cash Flows, Financial
Statement Analysis,
Investment in Corporate Securities:
9p
Narrative Review
Cash Flows
Classifications
Operating
Activity Cash Flow
Direct & Indirect Methods
Investing and
Financing Activity
Cash Flow Determination
Statement of
Cash Flow Worksheet
Horizontal and
Vertical Analysis
Trend
Analysis, Ratio Analysis
Investment in
Short Term Corporate Securities
Control-Equity Method
Consolidated
Financial Statements
Other Considerations
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Financial Accounting Book
Updated 6/14/18
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