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All Educational Materials for ACTG 2011 at York University (YORKU)

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YORKACTG 2011Beppino PasqualiFall

ACTG 2011 Final: ACTG 2011 FINAL EXAM NOTES

12 Page
25 Apr 2016
What is included in cost: all costs included to get the asset ready for use, purchase price, non-refundable taxes, delivery, installation, not included
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Study Guide - Cash Flow, Contingent Liability, Effective Interest Rate

9 Page
23 Jan 2013
Justify based on users" needs and objectives and constraints. Identify significant control weaknesses: a weakness is a control that does not exist or h
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YORKACTG 2011Marcia AnnisetteFall

ACTG 2011 Study Guide - Final Guide: Profit Margin, Accounts Receivable, Inventory Turnover

7 Page
7 Mar 2013
To record depreciation expense: dr. depreciation expense cr. accumulated depreciation. If quarter way through year asset is sold for 400000, record qua
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Study Guide - Gross Margin, Equity Method, Authorised Capital

5 Page
23 Jan 2013
Cost method record asset at cost. Borrowing costs may be included for use. Cost of setting up a business excluded. Net recoverable amount (net cash flo
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YORKACTG 2011Alla VolodinaFall

[ACTG 2011] - Final Exam Guide - Comprehensive Notes for the exam (36 pages long!)

36 Page
29 Nov 2016
End of december 4 million dollar order to new customer (international buyers) Customer agreed to accept early delivery before the order was shipped. Re
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YORKACTG 2011Alex GarberFall

ACTG 2011 Final: Complete and Comprehensive 55-Page Final Exam Notes that Cover Chapter 8-12

55 Page
5 Jan 2016
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YORKACTG 2011allSpring

Course Notes (need to read to do well)

63 Page
23 Oct 2014
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YORKACTG 2011Alla VolodinaWinter

ACTG 2011 Study Guide - Final Guide: Effective Interest Rate, Discount Window, Moneylender

6 Page
1 Aug 2019
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YORKACTG 2011Babar KhanFall

[ACTG 2011] - Final Exam Guide - Comprehensive Notes for the exam (23 pages long!)

23 Page
29 Nov 2016
Talk about the change in the financial ratios. You ha(cid:448)e (cid:373)o(cid:396)e people to (cid:272)a(cid:396)e a(cid:271)out a(cid:374)d it"s (cid
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YORKACTG 2011Steven CastellucciWinter

ACTG 2011 Study Guide - Final Guide: Weighted Arithmetic Mean, Finance Lease, Effective Interest Rate

3 Page
17 Apr 2016
*ind average___ by adding the beginning and end then divide by two* For interchangeable items fifo or weighted average cost. Fifo irst in irst out: exp
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YORKACTG 2011Laura SimeoniFall

ACTG 2011 Study Guide - Midterm Guide: Net Income, Comprehensive Income, Financial Statement

OC3177616 Page
25 Mar 2016
16
There are two type of shares a corporation can issue: Common shares represent residual ownership in an entity. Common shareholders are entitled to earn
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YORKACTG 2011Laura SimeoniFall

ACTG 2011 Study Guide - Final Guide: Contingent Liability, Financial Statement, Pension

OC3177614 Page
25 Mar 2016
16
Capital/finance lease transfers the risks and rewards of ownership to the lessee. Ifrs: ownership from lessee is likely, lessee gains most economic ben
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YORKACTG 2011Alla VolodinaFall

[ACTG 2011] - Final Exam Guide - Comprehensive Notes for the exam (36 pages long!)

36 Page
29 Nov 2016
End of december 4 million dollar order to new customer (international buyers) Customer agreed to accept early delivery before the order was shipped. Re
View Document
YORKACTG 2011Babar KhanFall

[ACTG 2011] - Final Exam Guide - Comprehensive Notes for the exam (23 pages long!)

23 Page
29 Nov 2016
Talk about the change in the financial ratios. You ha(cid:448)e (cid:373)o(cid:396)e people to (cid:272)a(cid:396)e a(cid:271)out a(cid:374)d it"s (cid
View Document
YORKACTG 2011Beppino PasqualiFall

ACTG 2011 Final: ACTG 2011 FINAL EXAM NOTES

12 Page
25 Apr 2016
What is included in cost: all costs included to get the asset ready for use, purchase price, non-refundable taxes, delivery, installation, not included
View Document
YORKACTG 2011Alla VolodinaFall

ACTG 2011 Study Guide - Cash Flow, Contingent Liability, Effective Interest Rate

9 Page
23 Jan 2013
Justify based on users" needs and objectives and constraints. Identify significant control weaknesses: a weakness is a control that does not exist or h
View Document
YORKACTG 2011Marcia AnnisetteFall

ACTG 2011 Study Guide - Final Guide: Profit Margin, Accounts Receivable, Inventory Turnover

7 Page
7 Mar 2013
To record depreciation expense: dr. depreciation expense cr. accumulated depreciation. If quarter way through year asset is sold for 400000, record qua
View Document
YORKACTG 2011Alla VolodinaFall

ACTG 2011 Study Guide - Gross Margin, Equity Method, Authorised Capital

5 Page
23 Jan 2013
Cost method record asset at cost. Borrowing costs may be included for use. Cost of setting up a business excluded. Net recoverable amount (net cash flo
View Document
YORKACTG 2011Alex GarberFall

ACTG 2011 Final: Complete and Comprehensive 55-Page Final Exam Notes that Cover Chapter 8-12

55 Page
5 Jan 2016
View Document
YORKACTG 2011allSpring

Course Notes (need to read to do well)

63 Page
23 Oct 2014
View Document
YORKACTG 2011Alla VolodinaWinter

ACTG 2011 Study Guide - Final Guide: Effective Interest Rate, Discount Window, Moneylender

6 Page
1 Aug 2019
View Document
YORKACTG 2011Steven CastellucciWinter

ACTG 2011 Study Guide - Final Guide: Weighted Arithmetic Mean, Finance Lease, Effective Interest Rate

3 Page
17 Apr 2016
*ind average___ by adding the beginning and end then divide by two* For interchangeable items fifo or weighted average cost. Fifo irst in irst out: exp
View Document
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ACTG 3110 Lecture Notes - Lecture 12: Cash Flow

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ACTG 3110 Lecture 4: 3110 Lab 4 questions and answers

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1 Aug 2019
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YORKFall

ACTG 3110 Lecture Notes - Lecture 4: Discounted Cash Flow, Retained Earnings, Current Asset

4 Page
1 Aug 2019
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YORKFall

ACTG 3110 Lecture Notes - Lecture 3: A Roads In Zone 4 Of The Great Britain Numbering Scheme, Contingent Liability, Capital Asset

1 Page
1 Aug 2019
Investing cash paid for capital asset -340. Investing cash paid for capital asset -40. Remaining 300k note disclosure as it"s non cash. Financing repay
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YORKFall

ACTG 3110 Study Guide - Final Guide: Equity Method

3 Page
1 Aug 2019
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YORKSummer

HREQ 3010 Chapter Notes - Chapter 6: Ethnocentrism, Stereotype, Racialization

2 Page
29 Mar
We will start with a short kahoot game to test the basic knowledge of the trainees: evaluation of other cultures according to preconceptions originatin
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YORKWinter

ECON 1010 Study Guide - Quiz Guide: The Foreign Exchange, Aggregate Demand

39 Page
23 Mar
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YORKWinter

BIOL 1000 Lecture Notes - Lecture 10: Cabomba, Linear Regression

4 Page
23 Mar
Table 1: cumulative oxygen gas produced by cabomba every 2 minutes (0. 03 hours), under red light in a monometer. Time (hours) exp tube 1 trial 1 exp t
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YORKWinter

ADMS 1010 Study Guide - Quiz Guide: Therefore I Am, Whole Foods Market, Invisible Hand

1 Page
23 Mar
Assumptions are basically things that are believed but not said or written down in proof. There are few underlying assumptions that are presented in pe
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HUMA 1105 Lecture Notes - Lecture 48: Western Gorilla, Western Lowland Gorilla

8 Page
2 Mar 2020
Scan sampling (also known as instantaneous, or interval sampling) The table below shows the types of behaviour displayed by western lowland gorillas in
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YORKACTG 2011Beppino PasqualiWinter

ACTG 2011 Lecture Notes - Lecture 4: Contingent Liability, Finance Lease, Executory Contract

6 Page
24 Feb 2017
Be controlled by the entity that will obtain the benefits. Be a result of a past transaction/economic event. Significant risk and rewards of ownership
View Document
YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Inventory Control, Perpetual Inventory, Inventory Turnover

41 Page
23 Feb 2011
Inventory is assets held for sale or assets used to produce goods that will be sold as part of the business. Work-in-progress of wip inventory: partial
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YORKACTG 2011Beppino PasqualiWinter

ACTG 2011 Lecture 2: Case Practice - Comfy Homes Inc.

3 Page
24 Feb 2017
Comfy homes inc. (chi) wants to sign a 5-year supply agreement with mario inc. (mi) Mi operates in accordance with aspe; they have never been audited.
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YORKACTG 2011Anne StebbinsSpring

ACTG 2011 Lecture Notes - Lecture 7: Philia, Sophocles, Agon

1 Page
13 May 2017
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YORKACTG 2011Lawrence ShumSummer

ACTG 2011 Lecture 4: Chapter 4

1 Page
10 Feb 2017
Process costing- large quantity of homogeneous products, produced for inventory, cost accumulated by process, production report (oil/paper mill) Produc
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YORKACTG 2011Anne StebbinsSpring

ACTG 2011 Lecture Notes - Lecture 13: Cash Flow, Credit Manager

1 Page
22 Jan 2018
Customer makes payments, this is not providing a complete picture to make a credit decision. Timely: information needs to be provided in time to make t
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YORKACTG 2011Beppino PasqualiWinter

ACTG 2011 Lecture Notes - Lecture 2: Gross Profit, Financial Statement, Premium Bond

5 Page
24 Feb 2017
Acquisition costs value of capital asset includes retail price, delivery, installation, interest and errors. We can only capitalize the interest up til
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Lecture 7: IFRS 15

3 Page
23 Nov 2016
Contract (cid:272)a(cid:374) (cid:271)e writte(cid:374), oral or i(cid:373)plied (cid:271)y a(cid:374) e(cid:374)tity"s (cid:272)usto(cid:373)ary (cid:
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YORKACTG 2011Alla VolodinaWinter

ACTG 2011 Lecture Notes - Lecture 1: Book Value, Fuselage, Balance Sheet

6 Page
15 Sep 2016
Capital assets resources that contribute to earning revenue over more than one period by helping an entity produce, supply, support, or make available
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YORKACTG 2011Beppino PasqualiWinter

ACTG 2011 Lecture Notes - Lecture 1: Book Value, Cash Flow Statement, Retained Earnings

5 Page
24 Feb 2017
Capital assets: property, plant, and equipment, intangibles, and goodwill. Capital resources: are resources that contribute to earning revenue over mor
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Chapter Notes - Chapter 10: Limited Liability Partnership, Net Income, Retained Earnings

8 Page
23 Nov 2016
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Chapter Notes - Chapter 11: Financial Statement, Equity Method, Retained Earnings

5 Page
23 Nov 2016
Invest to earn return sometime in the future. Strategic investment: purchase competing company to reduce competition and expand presence in the market,
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Chapter Notes - Chapter 8: Effective Interest Rate, Nominal Interest Rate, Premium Bond

6 Page
23 Nov 2016
Liabilities obligations to provide cash, goods or services to customers, suppliers, employees and anyone else an entity owes something to . Ifrs criter
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YORKACTG 2011Alla VolodinaFall

ACTG 2011 Chapter Notes - Chapter 8: Capital Asset, Intangible Asset, Book Value

9 Page
23 Nov 2016
Capital assets resources that contribute to earning revenue over more than one period by helping an entity produce, supply, support or make available t
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YORKACTG 2011Domenic CianfloneWinter

ACTG 2011 Chapter Notes -Effective Interest Rate, Limited Liability Partnership, Intangible Asset

24 Page
18 Mar 2014
Financial accounting: recognition; at what point in time do we assert this item exists; when, measurement, disclosure. Net realizable value = 500 - 150
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YORKACTG 2011Domenic CianfloneFall

ACTG 2011 Chapter Notes - Chapter 10: Limited Liability Partnership, Dividend, Retained Earnings

8 Page
27 Dec 2014
Entities can finance assets from debt or equity. It is a separate legal and taxable entity; owners are shareholders. It has limited liability: sharehol
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YORKACTG 2011Laura SimeoniFall

ACTG 2011 Chapter Notes - Chapter 10: Canada Business Corporations Act, Financial Statement, Retained Earnings

3 Page
25 Mar 2016
Entities finance their assets from: debt and equity. Direct investment is purchasing ownership from an entity for cash or other assets. Indirect invest
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YORKACTG 2011Domenic CianfloneFall

ACTG 2011 Chapter Notes - Chapter 5: Working Capital, Deferred Income, Free Cash Flow

5 Page
3 Oct 2014
Cash flow, profitability and the cash flow statement. The cycle of investing cash in resources, providing goods/services to customers using those resou
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YORKACTG 2011Domenic CianfloneFall

ACTG 2011 Chapter Notes - Chapter 6: Interest, Discount Window, Current Liability

5 Page
3 Oct 2014
Cash is most liquid asset and is vital for effective operation and survival. Cash and cash equivalents are short term investments that can easily and q
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YORKACTG 2011Domenic CianfloneFall

ACTG 2011 Chapter Notes - Chapter 8: Fixed Asset, Income Statement, Book Value

4 Page
3 Oct 2014
Chapter 8 capital assets: ppe, intangibles and goodwill. Capital assets can be physical items that help the company do business; costs associated with
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Your classmates’ favorite documents.
YORKACTG 2011Alla VolodinaFall

[ACTG 2011] - Final Exam Guide - Comprehensive Notes for the exam (36 pages long!)

36 Page
29 Nov 2016
End of december 4 million dollar order to new customer (international buyers) Customer agreed to accept early delivery before the order was shipped. Re
View Document
YORKACTG 2011Beppino PasqualiFall

ACTG 2011 Final: ACTG 2011 FINAL EXAM NOTES

12 Page
25 Apr 2016
What is included in cost: all costs included to get the asset ready for use, purchase price, non-refundable taxes, delivery, installation, not included
View Document
YORKACTG 2011Beppino PasqualiWinter

ACTG 2011 Lecture Notes - Lecture 4: Contingent Liability, Finance Lease, Executory Contract

6 Page
24 Feb 2017
Be controlled by the entity that will obtain the benefits. Be a result of a past transaction/economic event. Significant risk and rewards of ownership
View Document
YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Inventory Control, Perpetual Inventory, Inventory Turnover

41 Page
23 Feb 2011
Inventory is assets held for sale or assets used to produce goods that will be sold as part of the business. Work-in-progress of wip inventory: partial
View Document
YORKACTG 2011Alla VolodinaFall

ACTG 2011 Study Guide - Gross Margin, Equity Method, Authorised Capital

5 Page
23 Jan 2013
Cost method record asset at cost. Borrowing costs may be included for use. Cost of setting up a business excluded. Net recoverable amount (net cash flo
View Document
YORKACTG 2011Babar KhanFall

[ACTG 2011] - Final Exam Guide - Comprehensive Notes for the exam (23 pages long!)

23 Page
29 Nov 2016
Talk about the change in the financial ratios. You ha(cid:448)e (cid:373)o(cid:396)e people to (cid:272)a(cid:396)e a(cid:271)out a(cid:374)d it"s (cid
View Document
YORKACTG 2011Beppino PasqualiWinter

ACTG 2011 Lecture 2: Case Practice - Comfy Homes Inc.

3 Page
24 Feb 2017
Comfy homes inc. (chi) wants to sign a 5-year supply agreement with mario inc. (mi) Mi operates in accordance with aspe; they have never been audited.
View Document
YORKACTG 2011Alla VolodinaFall

ACTG 2011 Chapter Notes - Chapter 10: Limited Liability Partnership, Net Income, Retained Earnings

8 Page
23 Nov 2016
View Document
YORKACTG 2011Alex GarberFall

ACTG 2011 Final: Complete and Comprehensive 55-Page Final Exam Notes that Cover Chapter 8-12

55 Page
5 Jan 2016
View Document
YORKACTG 2011Alla VolodinaFall

ACTG 2011 Study Guide - Cash Flow, Contingent Liability, Effective Interest Rate

9 Page
23 Jan 2013
Justify based on users" needs and objectives and constraints. Identify significant control weaknesses: a weakness is a control that does not exist or h
View Document

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YORKACTG 2011Alex GarberWinter

ACTG 2011 Chapter Notes - Chapter 10-11: Pension, Promissory Note, Capital Asset

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YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Lecture 6: Gift Card, Finance Lease, Retained Earnings

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19 Feb 2020
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YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Lecture 5: Share Capital, Retained Earnings, Net Income

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5 Feb 2020
Represents ownership or value of a business. In book value terms, not necessarily market value. Corporations divide the shareholders" equity section of
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YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Lecture 4: Effective Interest Rate, Interest Expense, Pension

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27 Jan 2020
Payment of both interest and principal are usually mad periodically (i. e. once a month, once a year, etc. ) on loans. A loan that is secured by real e
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YORKACTG 2011Alex GarberWinter

ACTG 2011 Study Guide - Quiz Guide: Intangible Asset, Book Value, Debits And Credits

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23 Jan 2020
Identify and distinguish between the various types of long-term assets. Property, plant and equipment (pp&e) items have physical substance and provide
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YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Lecture 3: Deferral, Financial Transaction, 18 Months

3 Page
22 Jan 2020
Lecture 3 case study (daphne"s catering ltd) Layout to how to approach a case: corporation = ltd, private company she owns. Purchase price is of the av
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YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Lecture 2: Gift Card, Air Miles, Payroll Tax

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Things that an entity owes to others: could be cash, goods, services. Ifrs criteria: present obligation (i. e. not negotiable, result of past transacti
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YORKACTG 2011Alex GarberWinter

ACTG 2011 Lecture Notes - Lecture 1: Intangible Asset, Capital Cost, Historical Cost

3 Page
6 Jan 2020
Actg 2011 lecture 1 (long term assets) Contribute to earning revenues over more than one period: examples: table, chairs, equipment, building. Inventor
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YORKACTG 2011Alla VolodinaWinter

ACTG 2011 Study Guide - Final Guide: Effective Interest Rate, Discount Window, Moneylender

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YORKACTG 2011Alla VolodinaWinter

ACTG 2011 Study Guide - Final Guide: 2 On, Cash Flow, Authorised Capital

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