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All Educational Materials for ACTG 3120 at York University (YORKU)

YORKACTG 3120Elizabeth FarrellWinter

[ACTG 3120] - Final Exam Guide - Ultimate 42 pages long Study Guide!

42 Page
30 Mar 2017
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Study Guide - Final Guide: Longrun, Management Accounting, Issued Shares

8 Page
25 Apr 2016
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YORKACTG 3120Elizabeth FarrellFall

ACTG 3120 (Intermediate Financial Actg II) - FULL Course Review (80 pages).pdf

78 Page
4 Jan 2014
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 - Midterm Review

2 Page
29 Sep 2011
Cash flow hedge vs. fair value hedge. No plans of going public: a sales/performance contract has multiple deliverables only if. Each component of the c
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 - Pension Questions

3 Page
29 Sep 2011
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YORKFall

ACTG 3110 Lecture Notes - Lecture 12: Cash Flow

2 Page
1 Aug 2019
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YORKFall

ACTG 3110 Lecture 4: 3110 Lab 4 questions and answers

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

4 Page
1 Aug 2019
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YORKFall

ACTG 3110 Study Guide - Final Guide: Equity Method

3 Page
1 Aug 2019
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YORKWinter

ITEC 1000 Lecture Notes - Lecture 8: Customer Retention, Call Centre, Customer Service

13 Page
25 Feb
True / false questions: crm systems store customer account data in multiple specialized databases and then make it available throughout a company via i
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YORKWinter

ITEC 2600 Quiz: ITEC2600 Exercise 2

1 Page
25 Feb
Lab exercise 2: redo all examples from class, create anonymous functions for the following math functions, where input argument(s) x or y can be a vect
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YORKWinter

ITEC 2600 Study Guide - Quiz Guide: Underweight, Moodle

2 Page
25 Feb
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YORKWinter

ITEC 2600 Study Guide - Quiz Guide: Cartesian Coordinate System, Matlab

2 Page
25 Feb
Re-write nding largest and smallest number as user-de ned function. Re-write a matlab script le to implement above by calling your function: generate a
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YORKWinter

ITEC 2600 Study Guide - Quiz Guide: Ellipse

2 Page
25 Feb
The remaining loan balance, b, of a xed payment n years mortgage after x years is given by: 12 )12x] where l is the loan amount, and r is the annual in
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 1: Financial Instrument, Capital Asset, Equity Method

5 Page
18 Jan 2016
Constructive obligation: public statement that public expects will honor certain responsibilities in the future. Different from legal obligation becaus
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 2: Share Capital, Capital Account, Issued Shares

6 Page
18 Jan 2016
No need to do journal entryeis for tresuery shares. Multi-voting shares- common for family owned private companies that went public. Restrictions lifte
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 6: Finance Lease, Operating Lease, Leaseback

9 Page
18 Jan 2016
*will we have to do when lease year doesn"t equal fiscal year?- no. Lease: contract that gives the right to use an asset in return for the payment of r
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 8: Accrued Interest, Income Statement, Pension

6 Page
18 Jan 2016
Look at lab questions to see if understood. Recod when happen, to avoid cookie jar (both ifrs and aspe) Know how to do tax benefit stuff for pensions.
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 9: Net Income, Cash Flow, Asset

7 Page
18 Jan 2016
O = net income preferred dividends (including cumulative of just that year: weighted average common shares outstanding. Only take p/s dividends for cur
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YORKACTG 3120Mike DeinekaFall

ACTG 3120 Lecture Notes - Lecture 3: Toronto Stock Exchange, Financial Statement, Ferrous

4 Page
30 Sep 2015
Hard copy only: e. boritz and d. j. cockburn. Philip services corporation (philip) is a canadian company with its head office in hamilton, ontario. Its
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 3: Cash Flow Hedge, Financial Instrument, Cash Flow

5 Page
18 Jan 2016
Cash flow and fv hedging don"t need to know. Hybrid financial instrument: elements of both equity and debt. Methods of recording: liability classificat
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 4: Income Tax, Cash Flow, Income Statement

6 Page
18 Jan 2016
Deals with allocating tax expense to appropriate year, regardless of when its actually paid. Extent of allocation: taxes payable method, comprehensive
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 1: Contingent Liability, Executory Contract, Current Liability

4 Page
20 May 2016
Week #1: chapter 12 financial liabilities and provisions. Liability = a present obligation of the entity arising from past events, settlement is expect
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 5: Deferred Tax, Deferred Income, Income Tax

3 Page
18 Jan 2016
When no probable u don"t record an asset, but can still apply in the future-yes. How do u adjust for changes in tax rate u used the expected future rat
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 17: Tax Avoidance, Arrack, Deferred Tax

4 Page
24 Feb 2017
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 16: Deferred Tax, Tax Basis, Deferred Income

5 Page
24 Feb 2017
Provision for income tax: refers to either income tax expense or recovery. Recovery is generated when a company has a loss for tax purposes; the income
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 13: Income Statement, Call Option, Financial Statement

8 Page
24 Feb 2017
Some purchases made by signing promissory notes that obligate the company to pay a supplier at or before a given date. Promissory notes are legally enf
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 15: Put Option, Accrual, Cash Flow Hedge

13 Page
24 Feb 2017
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 15: Financial Instrument, Operating Cash Flow, Financial Statement

5 Page
31 Mar 2017
Chapter 15 financial instruments: complex debt and equity. Debt financing is an amount borrowed at some specific interest rate, payable at a fixed time
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 14: Issued Shares, Share Capital, Liquidating Distribution

6 Page
31 Mar 2017
Private company have a limited number of shareholders and shares are not traded on a public market. Therefore, the shareholders agreement outlines rule
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes -Finance Lease

6 Page
29 Sep 2011
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 12: Loyalty Program, Accrued Interest, Current Liability

10 Page
24 Feb 2017
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 12: Canada Pension Plan, Current Liability, Financial Statement

6 Page
31 Mar 2017
A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of economic ben
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 13: Prime Rate, Effective Interest Rate, Balloon Payment Mortgage

5 Page
31 Mar 2017
There are 2 different sources of financing: short-term and long term. Short-term bank loans: they are usually in the form of operating lines of credit.
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Your classmates’ favorite documents.
YORKACTG 3120Elizabeth FarrellWinter

[ACTG 3120] - Final Exam Guide - Ultimate 42 pages long Study Guide!

42 Page
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YORKACTG 3120Elizabeth FarrellFall

ACTG 3120 (Intermediate Financial Actg II) - FULL Course Review (80 pages).pdf

78 Page
4 Jan 2014
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Study Guide - Final Guide: Longrun, Management Accounting, Issued Shares

8 Page
25 Apr 2016
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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 - Midterm Review

2 Page
29 Sep 2011
Cash flow hedge vs. fair value hedge. No plans of going public: a sales/performance contract has multiple deliverables only if. Each component of the c
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 17: Tax Avoidance, Arrack, Deferred Tax

4 Page
24 Feb 2017
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 16: Deferred Tax, Tax Basis, Deferred Income

5 Page
24 Feb 2017
Provision for income tax: refers to either income tax expense or recovery. Recovery is generated when a company has a loss for tax purposes; the income
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Lecture Notes - Lecture 1: Financial Instrument, Capital Asset, Equity Method

5 Page
18 Jan 2016
Constructive obligation: public statement that public expects will honor certain responsibilities in the future. Different from legal obligation becaus
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 13: Income Statement, Call Option, Financial Statement

8 Page
24 Feb 2017
Some purchases made by signing promissory notes that obligate the company to pay a supplier at or before a given date. Promissory notes are legally enf
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 15: Put Option, Accrual, Cash Flow Hedge

13 Page
24 Feb 2017
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 15: Financial Instrument, Operating Cash Flow, Financial Statement

5 Page
31 Mar 2017
Chapter 15 financial instruments: complex debt and equity. Debt financing is an amount borrowed at some specific interest rate, payable at a fixed time
View Document

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YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 15: Financial Instrument, Operating Cash Flow, Financial Statement

5 Page
31 Mar 2017
Chapter 15 financial instruments: complex debt and equity. Debt financing is an amount borrowed at some specific interest rate, payable at a fixed time
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 13: Prime Rate, Effective Interest Rate, Balloon Payment Mortgage

5 Page
31 Mar 2017
There are 2 different sources of financing: short-term and long term. Short-term bank loans: they are usually in the form of operating lines of credit.
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 12: Canada Pension Plan, Current Liability, Financial Statement

6 Page
31 Mar 2017
A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of economic ben
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 14: Issued Shares, Share Capital, Liquidating Distribution

6 Page
31 Mar 2017
Private company have a limited number of shareholders and shares are not traded on a public market. Therefore, the shareholders agreement outlines rule
View Document
YORKACTG 3120Elizabeth FarrellWinter

[ACTG 3120] - Final Exam Guide - Ultimate 42 pages long Study Guide!

42 Page
30 Mar 2017
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 17: Tax Avoidance, Arrack, Deferred Tax

4 Page
24 Feb 2017
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 16: Deferred Tax, Tax Basis, Deferred Income

5 Page
24 Feb 2017
Provision for income tax: refers to either income tax expense or recovery. Recovery is generated when a company has a loss for tax purposes; the income
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 15: Put Option, Accrual, Cash Flow Hedge

13 Page
24 Feb 2017
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 13: Income Statement, Call Option, Financial Statement

8 Page
24 Feb 2017
Some purchases made by signing promissory notes that obligate the company to pay a supplier at or before a given date. Promissory notes are legally enf
View Document
YORKACTG 3120Elizabeth FarrellWinter

ACTG 3120 Chapter Notes - Chapter 12: Loyalty Program, Accrued Interest, Current Liability

10 Page
24 Feb 2017
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