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Class Notes for Accounting at Brock University (BROCKU)


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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture 26: CHAPTER 12_ STATEMENT OF CASH FLOWS (SCF)

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7 Dec 2018
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 24: Sri Lanka Administrative Service, Malaysia Digital Economy Corporation, Code Of Canons Of The Eastern Churches

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29 Nov 2018
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture 19: Reeivables continued

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9 Nov 2018
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 23: Cash Flow, Interest Expense, Effective Interest Rate

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23 Nov 2018
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Issued at discount: a company issues a bond with face value of ,000 with coupon rate of 5% on 12/31/2017. : note that bond price is determined by two f
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 17: Retained Earnings, Iphone 7, Ipad

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3 Nov 2018
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To make our life easy, we assume that there is no income tax! This means any $ impact on cogs will reduce net income by the same amount. Important equa
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 20: Assab

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13 Nov 2018
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 4: Deferral, Accrual

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30 Oct 2018
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Two types of adjustments: deferral: cash in/out and then revenue/expense is incurred, accrual: revenue/expense is recognized/incurred first cash in/out
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 3: Income Statement, Accrual, Deferral

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28 Oct 2018
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Time assumption: we can cut time in small pieces ex; ending the year at dec 31. Accrual basis: followed in tax accounting and has aspects of cash basis
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 22: Union Dues, Corporate Tax, Unemployment Benefits

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21 Nov 2018
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Liabilities: obligations that require future sacrifices, either monetarily or non-monetarily. Sacrifice is due within a year: long-term. Current positi
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture 14: Inventory

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31 Oct 2018
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Inventory refers to products a company owns for the purpose of selling to customers. Retailers keep track of one account; merchandise inventory. Manufa
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture Notes - Lecture 18: List Of Auto Parts

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6 Nov 2018
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Account receivable (a/r) represents money owed by entities to the firm on the sale of products on credit. A/r is typically executed by (1) generating a
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BROCK UACTG 1P91Sohyung KimFall

ACTG 1P91 Lecture 15: Inventory Part 2

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31 Oct 2018
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