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

A short course of lectures
«Current Assets»





SalesTrading SecuritiesRetail MethodMonitoring and Managing Accounts ReceivableCredit CardsCollection of an Account Previously Written offTrade DiscountsCash EquivalentsApplication of the Lower-of-Cost-or-Market RuleAlternative Approaches for UncollectiblesAn IllustrationInventory ErrorsSpecial Issues for MerchantsCash Short and OverInventory Estimation TechniquesWeighted-AverageNotes and Adjusting EntriesMerchandise AcquisitionIncreasing the Base FundRationale for Fair Value AccountingFreight ChargesAccounts ReceivableStrategies to Enhance Cash FlowsMatching AchievedInventory Costing MethodsJournal EntriesBank ReconciliationDetermining the Cost of Ending InventoryThe Merchandising Operation - SalesCredit SalesWeighted-Average CalculationsCash ManagementLast-in, First-out CalculationsPeriodic Inventory SystemGross Recording of Purchases/DiscountsAccounting for Notes ReceivableIncome Statement EnhancementsPurchase Considerations for Merchandising BusinessPerpetual FIFOInventory ManagementComparison of Gross vs. NetThe Control StructureThe Calculation of Net PurchasesDetermining the Allowance AccountThe Costs and Benefits of Selling on CreditNet Recording of Purchases/Discounts LostPreliminary Recap and ComparisonA Dishonored NoteThe Components of InventoryPurchase Returns and AllowancesDividend and InterestSales Returns and AllowancesPerpetual Inventory SystemsComprehensive Illustration of Bank ReconciliationProof of CashPetty CashCost of Goods SoldFIFOSpecific IdentificationLIFODetailed Income Statement for Merchandise OperationCash and Highly-Liquid InvestmentsMeasuring Market ValueGeneralizing About ControlDerivativesCash DiscountInventoryAnalysis of a Detailed Income StatementNotes ReceivableFirst-in, First-out CalculationsDetermining Which Goods to Include in InventoryDirect Write-off MethodDetailed IllustrationsCredit CardsCash DiscountsLower of Cost or Market AdjustmentsAlternative: A Valuation Adjustments AccountCash CompositionMoving AverageGross Profit MethodWriting off Uncollectible AccountsAlternative Inventory SystemReplenishment of Petty CashComparing Inventory MethodsInternal Control and the Purchasing CycleCosting MethodsPerpetual LIFOClosing EntriesAccounting for Uncollectible ReceivablesInternal Control in the Merchandising Environment
 
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