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Class Notes for Accounting at Athabasca University

Exam Study Guides for Accounting Courses

Covers all exam topics.

ACCT 250 Lecture Notes - Lecture 3: Product Liability, Risk Premium, Standard Deviation
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Unit 3 Quiz notes Cash flow from assets has three components. What are they? Operating cash flow, Capital spending, Additions to net working capital The phrase "winner's curse" refers to the phenomenon that in a compe...

Accounting
ACCT 250
Peter
ACCT 250 Lecture Notes - Lecture 2: Tax Rate, Dividend Yield, Capital Structure
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Unit 2 Quiz notes Preferred Equity: Number of shares outstanding = 50,000 Price per share = $20 Dividend yield = 5% 24.5% The Marquiz Inc., has an outstanding bond issue of 100,000 bonds with a par value of $1,000 e...

Accounting
ACCT 250
Peter
ACCT 250 Lecture Notes - Lecture 4: Annual Percentage Rate, Effective Interest Rate, Tablet Computer
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Unit 4 - Quiz notes A house is currently valued at $500,000. If the average annual growth in house prices over the last 10 years was 9%, what was the value of the house 10 years ago? $211,205.40 Today is December 1, 201...

Accounting
ACCT 250
Peter
ACCT 250 Lecture Notes - Lecture 1: Sole Proprietorship, Limited Liability, Dividend Tax
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Unit 1 Quiz notes The process of planning and managing a firm's investment in long-term assets is called capital budgeting The owners of which of the following form of business organization has unlimited liability? Gen...

Accounting
ACCT 250
Peter
ACCT 351 Lecture Notes - Lecture 7: Nominal Interest Rate, Current Asset, Market Liquidity
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Chapter 7 Calculation Present Value/Future Value Interest compounding is a function of the interest rate per period and the number of periods. Annual interest rates are usually stated as the nominal interest r...

Accounting
ACCT 351
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ACCT 351 Lecture Notes - Lecture 8: Current Liability, Income Statement, Weighted Arithmetic Mean
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Chapter 8 o Companies must monitor inventory levels carefully to; o Minimize carrying costs, and o Meet customer needs o The cost of goods available for sale or use is the total of: o the cost of the goods on hand at th...

Accounting
ACCT 351
gar
ACCT 351 Lecture Notes - Lecture 13: Withdrawal Reflex, Subarachnoid Space, Lumbar Plexus
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Chapter Thirteen 1. Describe the protective structures and the gross anatomical features of the spinal cord. A. spinal cord anatomy I. spinal meninges (singular is meninx) ...

Accounting
ACCT 351
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ACCT 351 Lecture Notes - Lecture 10: Natural Resource, Office Supplies, Impaired Asset
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Chapter 10 Property, plant & equipment (PPE) include long-term resources such as, office, factory, and warehouse buildings; investment property; equipment (machinery, furniture & tools); and mineral resource properties. ...

Accounting
ACCT 351
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ACCT 351 Lecture Notes - Lecture 2: Historical Cost, Going Concern, Matching Principle
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Chapter 2: A conceptual framework is like a constitution: it is a coherent systems of interrelated objectives and fundamentals that ca lead to consistent standards and that prescribes the nature, function, and limits of fi...

Accounting
ACCT 351
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ACCT 351 Lecture Notes - Lecture 1: Financial Accounting, Information Asymmetry, Financial Statement
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Acct 351 Unit 1 Chapter 1: The accounting environment includes conditions, constraints, and influences that ate social, economic, political, and legal, all of which change over time. As a result, accounting theory and prac...

Accounting
ACCT 351
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ACCT 351 Lecture Notes - Lecture 3: General Ledger, Deferral, Accrual
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Chapter 3: The system of collecting and processing transaction data to make financial information available is known as the accounting information system The basic terminology used is: Event something that happens to chang...

Accounting
ACCT 351
gar
ACCT 351 Lecture Notes - Lecture 4: Earnings Management, Income Tax, Net Income
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Chapter 4: The income statement is a report that measures the success of a companys operations for a specific time period. The basic business model consists of getting cash, investing it in resources, and then using resour...

Accounting
ACCT 351
gar
ACCT 351 Lecture Notes - Lecture 5: Accounts Receivable, Current Liability, Cash Flow Statement
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Chapter 5: The statement of financial position is also known as the Balance Sheet. It reports the assets, liabilities and shareholders equity at a specific date. Liquidity depends on the amount of time that is expected to ...

Accounting
ACCT 351
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ACCT 351 Lecture 6: Chapter 6
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Chapter 6: FOB Shipping point: title passes at the point of shipment FOB Destination: title passes when asset reaches the customer Earnings approach focuses on the earnings process and how a company adds value for its cust...

Accounting
ACCT 351
gar
Accounting
ACCT 250
Peter
Permachart - Marketing Reference Guide: Statement Of Changes In Equity, Retained Earnings, Cash Cash

permacharts MT FINANCIAL STATEMENTS • Financial statements are documents that are BALANCE SHEET (B/S) STATEMENT OF RETAINED EARNINGS (SRE) ...

Accounting
ACTG 2010
All Professors
Accounting II - Reference Guides

Advance your knowledge with our advanced Accounting II! This companion Guide to Accounting I develops the reader’s understanding of balance sheets before moving into an effective summary of how assets are treated for accou...

Accounting
ACTG 2010
All Professors
Cost Accounting - Reference Guides

Specialized Accounting quick reference information in one handy place! This Guide provides specialized reference material that flows naturally from the contents of its companion Guides Accounting I and Accounting II. The t...

Accounting
ACTG 2010
All Professors

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