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Business and Management
Finance and Accounting
Accounting
Accounting
1. Introduction to Accounting
2. The Conceptual Framework of Accounting
3. The Accounting Equation and Transaction Analysis
4. The Accounting Cycle
5. The Core Financial Statements
6. Accounting for Assets
7. Accounting for Liabilities and Equity
8. Managerial and Cost Accounting
9. Financial Statement Analysis
Accounting for Assets
Cash and Cash Equivalents
Definition and Examples
Cash Management
Bank Reconciliations
Reconciling Bank and Book Balances
Identifying Errors and Adjustments
Outstanding Checks
Deposits in Transit
Petty Cash Funds
Establishing Petty Cash
Replenishing Petty Cash
Controls and Documentation
Internal Controls over Cash
Receivables
Accounts Receivable
Recognition and Measurement
Credit Policies
Credit Terms
Notes Receivable
Promissory Notes
Interest Calculation
Maturity Value
Valuing Accounts Receivable
Direct Write-Off Method
Allowance Method for Uncollectible Accounts
Estimating Bad Debts
Percentage of Sales Method
Aging of Accounts Method
Writing Off Uncollectible Accounts
Recovery of Written-Off Accounts
Factoring and Pledging Receivables
Inventory
Determining Inventory Quantities
Physical Inventory Counts
Perpetual System
Periodic System
Goods in Transit
Consigned Goods
Inventory Costing Methods
First-In, First-Out (FIFO)
Last-In, First-Out (LIFO)
Weighted-Average Cost
Specific Identification
Lower of Cost or Market (LCM)
Application and Adjustments
Market Value Determination
Inventory Errors and Their Effects
Impact on Financial Statements
Correction of Errors
Inventory Turnover Analysis
Long-Term Assets: Property, Plant, and Equipment (PP&E)
Determining Cost of PP&E
Capitalized Costs
Land Costs
Building Costs
Equipment Costs
Subsequent Expenditures
Depreciation
Straight-Line Method
Units-of-Activity Method
Declining-Balance Method
Sum-of-Years'-Digits Method
Calculating Depreciation Expense
Depreciation for Partial Years
Capital Expenditures vs. Revenue Expenditures
Disposal of PP&E
Sale of Assets
Retirement of Assets
Exchange of Assets
Gain or Loss Recognition
Asset Impairment
Intangible Assets
Types of Intangible Assets
Patents
Copyrights
Trademarks
Goodwill
Franchises and Licenses
Software
Amortization
Methods of Amortization
Indefinite vs. Definite Life Intangibles
Amortization Period
Impairment of Intangible Assets
Research and Development Costs
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5. The Core Financial Statements
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7. Accounting for Liabilities and Equity