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All Educational Materials for ACTG 3110 at York University (YORKU)

YORKACTG 3110allFall

[ACTG 3110] - Final Exam Guide - Everything you need to know! (26 pages long)

26 Page
1 Dec 2016
Chapter 4: statements of financial position and changes in equity; disclosure notes. Statement of financial position (balance sheet) a summary statemen
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YORKACTG 3110Elizabeth FarrellFall

[ACTG 3110] - Final Exam Guide - Everything you need to know! (129 pages long)

129 Page
29 Nov 2016
Statement of financial position/balance sheet: a summary statement of the assets and liabilities of an organization at a single point in time. Ifrs pre
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Midterm: Pre-midterm Articles

17 Page
5 Oct 2016
It easier to determine accounting for specific transactions and events. Become straight jacket that limits the ability of financial reporting to provid
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Midterm Guide: Weighted Arithmetic Mean, Comprehensive Income, Current Asset

6 Page
30 Sep 2013
Chapter 3: statements of income and comprehensive income. Economic income based on events approach rather than on completed transactions. Accounting in
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Final Guide: Income Statement, Total Absorption Costing, Credit Risk

3 Page
1 Nov 2011
Aspe - part ii is acceptable by the bank if you estimate bad debts, should be accounted for in allowance for bad debts, a. 6) most likely will be able
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Midterm Guide: Income Tax, Current Asset, Retained Earnings

4 Page
5 Oct 2016
Statement of comprehensive income: statement of profit or loss (net income, oci. Items that will never be reclassified into earnings. Earnings per shar
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Midterm Guide: Executory Contract, Cash Flow, Accrual

5 Page
30 Sep 2013
Underlying assumptions basic foundation upon which accounting measurement rests. Qualitative characteristics (qualitative criteria) criteria that"s use
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Midterm Guide: Operating Cash Flow, Retained Earnings, Balance Sheet

5 Page
30 Sep 2013
International accounting standards (ias) 41 standards developed by the. As countries began investing in other countries, the need for a standardized sy
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 12: Cash Flow

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture 4: 3110 Lab 4 questions and answers

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 12: Cash Flow

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture 4: 3110 Lab 4 questions and answers

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

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

4 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

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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YORKACTG 3110Elizabeth FarrellFall

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 3110Elizabeth FarrellFall

ACTG 3110 - Detailed Comparison of Canadian GAAP, ASPE and IFRS

5 Page
11 Oct 2011
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture 1: ACTG 3110 MIDTERM

12 Page
25 Apr 2016
Private enterprises: reasons why to use ifrs, subsidiary of parent is using ifrs, want to go public or sell in the future, competitors report using ifr
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture 2: ACTG 3110 POSTMIDTERM

7 Page
25 Apr 2016
Chapter eleven: financial instruments investment in debt and equity securities. Investment objects reasons for investments: investment of idle cash, ac
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YORKACTG 3110allFall

ACTG 3110 Lecture 4: Statements of Financial Position, Changes in Equity; Disclosure Notes

2 Page
12 Nov 2016
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Equity Method

2 Page
30 Sep 2011
[might as well pick equity since will switch to equity in the future anyway] Fv every b/s date changes go in net income. Consolidate or equity method o
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 10: Effective Interest Rate, Financial Instrument, Equity Method

6 Page
16 May 2016
This will allow to predict impairment in the future as well. Right now under ifrs, impairment is measured depending on how a financial instrument is cl
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 5: Cash Flow, A Roads In Zone 1 Of The Great Britain Numbering Scheme

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 4: Market Liquidity, Financial Statement, Intellectual Capital

7 Page
1 Aug 2019
Statements of financial position and changes in equity; disclosure notes. Sfp is a summary statement of the assets and liabilities at some point in tim
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 2: Retained Earnings, Financial Statement, Heavy Competition

4 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 9: Impaired Asset, Financial Statement, Book Value

3 Page
1 Aug 2019
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 3: Income Statement, Comprehensive Income, Current Asset

5 Page
12 Nov 2016
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Chapter 4: ACTG 3110 Chapter 4

13 Page
5 Oct 2016
Chapter 4: sfp & changes in equity; disclosure notes. Statement of financial position/balance sheet: a summary statement of the assets and liabilities
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 7: Accounts Receivable, Current Liability, Canadian Dollar

5 Page
30 Nov 2016
Chapter 7: financial assets cash and receivables. Financial assets are cash or a contractual right to receive cash. Reasoning: they represent a claim t
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Chapter 5: ACTG 3110 Chapter 5

7 Page
5 Oct 2016
Objective of scf: disclose historical cash flows of the firm during the reporting period for both feedback and predictive purposes. Operating activitie
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 5: Cash Flow Statement, Cash Flow, Income Tax

2 Page
12 Nov 2016
Cash flow prediction is primary objective of f/s. Objective cash flow statement to disclose historical cash flows for reporting period. Three sections:
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 4: Financial Statement, Current Liability, Deferred Tax

2 Page
12 Nov 2016
Chapter 4: statements of financial position and changes in equity; disclosure notes. Statement of financial position (balance sheet) a summary statemen
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 6: Deferred Income, Economic Value Added, Accounts Receivable

7 Page
12 Nov 2016
Revenue vs gain: revenue: earnings from regular business operations, gain: earnings from unique transactions (stock appreciation, sale of asset) Expens
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Chapter 6: ACTG 3110 Chapter 6

19 Page
5 Oct 2016
Revenue and expenses are defined by changes in assets and liabilities that are not due to capital transactions with shareholders but from earnings-gene
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Chapter 9: ACTG 3110 Chapter 9

24 Page
5 Oct 2016
Long-lived assets may be separated into 5 types: property, plant and equipment, investment property, biological assets, intangible assets, goodwill. Pr
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 - The Income Statement & Retained Earnings Statement

11 Page
17 Oct 2011
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YORKACTG 3110Elizabeth FarrellFall

[ACTG 3110] - Final Exam Guide - Everything you need to know! (129 pages long)

129 Page
29 Nov 2016
Statement of financial position/balance sheet: a summary statement of the assets and liabilities of an organization at a single point in time. Ifrs pre
View Document
YORKACTG 3110allFall

[ACTG 3110] - Final Exam Guide - Everything you need to know! (26 pages long)

26 Page
1 Dec 2016
Chapter 4: statements of financial position and changes in equity; disclosure notes. Statement of financial position (balance sheet) a summary statemen
View Document
YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 - Detailed Comparison of Canadian GAAP, ASPE and IFRS

5 Page
11 Oct 2011
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 3: Income Statement, Comprehensive Income, Current Asset

5 Page
12 Nov 2016
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Exam Review Notes

10 Page
29 Sep 2011
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Midterm Guide: Income Tax, Current Asset, Retained Earnings

4 Page
5 Oct 2016
Statement of comprehensive income: statement of profit or loss (net income, oci. Items that will never be reclassified into earnings. Earnings per shar
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Chapter 4: ACTG 3110 Chapter 4

13 Page
5 Oct 2016
Chapter 4: sfp & changes in equity; disclosure notes. Statement of financial position/balance sheet: a summary statement of the assets and liabilities
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Midterm: ACTG 3110 Exam Cheat Sheet

14 Page
5 Oct 2016
Abandoned asset: asset that firm continues to own but has permanently stopped using. Recoverable amount = higher of a) fair value less to sell or b) va
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YORKACTG 3110allFall

ACTG 3110 Chapter Notes - Chapter 7: Accounts Receivable, Current Liability, Canadian Dollar

5 Page
30 Nov 2016
Chapter 7: financial assets cash and receivables. Financial assets are cash or a contractual right to receive cash. Reasoning: they represent a claim t
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Final: FInal Post-Midterm Articles

9 Page
5 Oct 2016
Article # 13: ifrs 9 a complete package for investors. Ifrs 9: brings together all aspects of accounting for financial instruments. Requires firms to e
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 10: Book Value, Write-Off

3 Page
1 Aug 2019
If there is an indication of impairment then you do impairment test. Required to review indicators on impairment every year. Standby equipment deprecia
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 9: Impaired Asset, Financial Risk Management, Book Value

4 Page
1 Aug 2019
Biological assets (fair value less cost to sell) Consumable biological assets: will be turned to consumable inventory when mature (growing timber that
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 5: Cash Flow, A Roads In Zone 1 Of The Great Britain Numbering Scheme

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 7: Public Company, Cash Flow, Going Concern

3 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 2: Retained Earnings, Financial Statement, Heavy Competition

4 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 4: List Of Five-Number Lottery Games, Revenue Recognition, Extended Warranty

7 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 12: Cash Flow

2 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Study Guide - Final Guide: Equity Method

3 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 9: Impaired Asset, Financial Statement, Book Value

3 Page
1 Aug 2019
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YORKACTG 3110Elizabeth FarrellFall

ACTG 3110 Lecture Notes - Lecture 8: Cash Cash, Financial Instrument, Financial Statement

6 Page
1 Aug 2019
Financial assets: financial statement elements such as cash, accounts/notes receivable, investments and derivatives. Monetary items: cash and receivabl
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