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Income Measurement & The Reporting Cycle

A short course of lectures
«Income Measurement & The Reporting Cycle»

Current Ratio The Meaning of "Accounting" Income The Accounting Cycle and Closing Process Accounting Implications An Emphasis on Transactions and Events A Worksheet Approach Post Closing Trial Balance Classified Balance Sheets Considering the Actual Process for Adjustments Computerization Illustration of Cash- Versus Accrual Basis of Accounting Reversing Entries Business Liquidity and the Operating Cycle Payment and Revenue Recognition Preparing Financial Statements I'm a Bit Confused - Exactly When do I Adjust?Financial Statements "Measurement Triggering" Transactions and Events The Adjusted Trial Balance An Additional Illustration Modified Approaches Illustration of Supplies Unearned Revenues Recap of Adjustments Accrued Interest Accruals Illustration of Prepaid Rent Alternative Procedures for Certain Adjustments Working Capital The Adjusting Process and Related Entries The Closing Process Accrued Rent Accrual-Versus Cash-Basis Accounting Other Entity Forms The Periodicity Assumption More Income Terminology Accrued Revenue Accrued Salaries Assets Income Measurement Equity Depreciation Basic Elements of Expense Recognition Revisiting Computerization An Illustration The Reporting Cycle Liabilities Quick Ratio Payment and Expense Recognition Illustration of Prepaid Insurance Basic Elements of Revenue Recognition Notes to the Financial Statements

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