Menu
Home
Log in / Register
 
Home arrow Accounting arrow Current Assets
Next >
Current Assets - Larry M. Walther

Year 2009



Part 1. Special Issues for Merchants1. The Merchandising Operation - Sales1.1. Sales1.2. Sales Returns and Allowances1.3. Trade Discounts1.4. Credit Cards1.5. Cash Discounts2. Purchase Considerations for Merchandising Business2.1. Merchandise Acquisition2.2. Periodic Inventory System2.3. Purchase Returns and Allowances2.4. Cash Discount2.5. Gross Recording of Purchases/Discounts2.6. Net Recording of Purchases/Discounts Lost2.7. Comparison of Gross vs. Net2.8. Freight Charges2.9. The Calculation of Net Purchases2.10. Cost of Goods Sold2.11. Detailed Income Statement for Merchandise Operation2.12. Closing Entries3. Alternative Inventory System4. Income Statement Enhancements4.1. Analysis of a Detailed Income Statement5. The Control Structure5.1. Internal Control in the Merchandising Environment5.2. Internal Control and the Purchasing Cycle5.3. Generalizing About ControlPart 2. Cash and Highly-Liquid Investments6. Cash Composition6.1. Cash Equivalents7. Cash Management7.1. Strategies to Enhance Cash Flows8. Bank Reconciliation8.1. Comprehensive Illustration of Bank Reconciliation8.2. Proof of Cash9. Petty Cash9.1. Replenishment of Petty Cash9.2. Cash Short and Over9.3. Increasing the Base Fund10. Trading Securities10.1. An Illustration10.2. Rationale for Fair Value Accounting10.3. Alternative: A Valuation Adjustments Account10.4. Dividend and Interest10.5. DerivativesPart 3. Accounts Receivable11. The Costs and Benefits of Selling on Credit11.1. Credit Sales11.2. Credit Cards12. Accounting for Uncollectible Receivables12.1. Direct Write-off Method13. Alternative Approaches for Uncollectibles13.1. Determining the Allowance Account13.2. Writing off Uncollectible Accounts13.3. Collection of an Account Previously Written off13.4. Matching Achieved13.5. Monitoring and Managing Accounts Receivable14. Notes Receivable14.1. Accounting for Notes Receivable14.2. A Dishonored Note14.3. Notes and Adjusting EntriesPart 4. Inventory15. The Components of Inventory15.1. Determining Which Goods to Include in Inventory16. Inventory Costing Methods16.1. Determining the Cost of Ending Inventory16.2. Costing Methods16.3. First-in, First-out Calculations16.4. Last-in, First-out Calculations16.5. Weighted-Average Calculations16.6. Preliminary Recap and Comparison16.7. Detailed Illustrations16.8. FIFO16.9. LIFO16.10. Weighted-Average16.11. Comparing Inventory Methods16.12. Specific Identification17. Perpetual Inventory Systems17.1. Perpetual FIFO17.2. Journal Entries17.3. Perpetual LIFO17.4. Moving Average18. Lower of Cost or Market Adjustments18.1. Measuring Market Value18.2. Application of the Lower-of-Cost-or-Market Rule19. Inventory Estimation Techniques19.1. Gross Profit Method19.2. Retail Method20. Inventory Management21. Inventory Errors
 
Found a mistake? Please highlight the word and press Shift + Enter  
Next >
 
Subjects
Accounting
Business & Finance
Communication
Computer Science
Economics
Education
Engineering
Environment
Geography
Health
History
Language & Literature
Law
Management
Marketing
Philosophy
Political science
Psychology
Religion
Sociology
Travel