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[DOC File]BA 071 - PRINCIPLES OF FINANCIAL ACCOUNTING
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All required materials are included in the lecture notes. However, you may find one of the following introductory financial accounting texts to be a useful reference for this class, your job, or future accounting and finance courses: Horngren, Sundem, Elliott & Philbrick, Introduction to Financial Accounting . Stickney and Weil, Financial ...
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[DOC File]CHAPTERS 3 AND 9—ADJUSTING ENTRIES AND …
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Take the following Quiz on Adjusting Entries and then check the answers on the last page of the lecture notes after you have studied this chapter: T or F: Adjusting entries are made to apply the matching principle. T or F: The Cash account is found in some adjusting entries.
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[DOC File]INTRODUCTION TO AUDITING - Notes
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Audit Note book contains information regarding the day to day work performed by the audit staff, notes about errors, explanations required etc. the auditor can use it as an authentic evidence in the court if there is any case against him. ... They show the extent to which accounting principles and auditing standards have adhered to.
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[DOC File]PRINCIPLES OF ACCOUNTING 111
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This is an introductory course in accounting principles and theory with emphasis on the accounting cycle, receivables and payables, depreciation, inventories, payroll, deferrals and accruals, systems and controls. ... Describe the nature and characteristics of promissory notes. ... including lecture, discussion, case analysis, small group ...
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[DOC File]Student lecture notes - Pearson Education
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The Statement of Principles. 1. The objective of financial statements. 2. The reporting entity ... Financial and Management Accounting, Third Edition Student notes 1. 6. ... Student lecture notes Author: lizt Last modified by: lizt Created Date: 10/29/2002 11:39:00 AM Company: Pearson Education EMA Other titles: Student lecture notes ...
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[DOC File]Student lecture notes - Pearson Education
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Notes to financial statements. Accompanying information. Other means of financial reporting. Other information. Contents of annual report . Primary financial statements. Balance sheet. Profit and loss account. Statement of total recognised gains and losses. Cash flow statement. Notes to financial statements. Accounting policies. Detailed ...
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[DOC File]CHAPTER 9—VALUING ACCOUNTS RECEIVABLE AND …
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LECTURE NOTES: ACCOUNTING FOR RECEIVABLES. Study Objectives: ... (Generally Accepted Accounting Principles), there are two methods that can be used under the allowance method. The choice is a management decision as it depends on the relative emphasis that management wishes to expenses and revenues on the one hand or the Cash (net) realizable ...
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[DOC File]Chapter 1
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Introduction to Accounting for. Nonbusiness Organizations. Lecture Notes. Some distinguishing characteristics of governmental and not-for-profit (NFP) entities: Operating purposes are other than to make a profit. Absence of a defined ownership interest. Receive significant resources from providers who do not expect . repayment or any other benefit.
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Principles of accounting lecture notes