Menu
Home
Log in / Register
 
Home arrow Accounting arrow Current Assets

A short course of lectures
«Current Assets»





The Control StructureFreight ChargesComparison of Gross vs. NetInventorySpecial Issues for MerchantsNet Recording of Purchases/Discounts LostAlternative Inventory SystemCash Short and OverSalesDerivativesFirst-in, First-out CalculationsCash and Highly-Liquid InvestmentsDetailed IllustrationsReplenishment of Petty CashDetailed Income Statement for Merchandise OperationGeneralizing About ControlCollection of an Account Previously Written offWriting off Uncollectible AccountsInventory Costing MethodsCredit CardsTrade DiscountsCash DiscountPetty CashInventory Estimation TechniquesWeighted-Average CalculationsAccounts ReceivableCash CompositionAn IllustrationThe Calculation of Net PurchasesRetail MethodApplication of the Lower-of-Cost-or-Market RuleMatching AchievedNotes and Adjusting EntriesGross Recording of Purchases/DiscountsMerchandise AcquisitionLast-in, First-out CalculationsThe Merchandising Operation - SalesPerpetual Inventory SystemsLIFOClosing EntriesAccounting for Notes ReceivableMeasuring Market ValueAlternative: A Valuation Adjustments AccountCredit CardsDetermining the Allowance AccountPurchase Returns and AllowancesSpecific IdentificationInternal Control in the Merchandising EnvironmentComparing Inventory MethodsSales Returns and AllowancesThe Components of InventoryAlternative Approaches for UncollectiblesComprehensive Illustration of Bank ReconciliationCash EquivalentsDetermining Which Goods to Include in InventoryStrategies to Enhance Cash FlowsAccounting for Uncollectible ReceivablesDividend and InterestPeriodic Inventory SystemPreliminary Recap and ComparisonRationale for Fair Value AccountingDirect Write-off MethodThe Costs and Benefits of Selling on CreditLower of Cost or Market AdjustmentsWeighted-AverageAnalysis of a Detailed Income StatementTrading SecuritiesIncreasing the Base FundPerpetual FIFODetermining the Cost of Ending InventoryPerpetual LIFOPurchase Considerations for Merchandising BusinessJournal EntriesMonitoring and Managing Accounts ReceivableIncome Statement EnhancementsCost of Goods SoldCosting MethodsA Dishonored NoteCredit SalesMoving AverageGross Profit MethodInventory ErrorsBank ReconciliationInventory ManagementNotes ReceivableFIFOProof of CashInternal Control and the Purchasing CycleCash DiscountsCash Management
 
Found a mistake? Please highlight the word and press Shift + Enter  
 
Subjects
Accounting
Business & Finance
Communication
Computer Science
Economics
Education
Engineering
Environment
Geography
Health
History
Language & Literature
Law
Management
Marketing
Mathematics
Political science
Philosophy
Psychology
Religion
Sociology
Travel