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Class Notes for Accounting at Ryerson University


RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 1: Primary Sector Of The Economy, Going Concern, Tertiary Sector Of The Economy

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21 Sep 2015
121
Acc 100 - lecture 1 - introduction to accounting. The activity of making, buying, or selling goods or providing services in exchange for money. Primary
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 3: Income Statement, Retained Earnings, Balance Sheet

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29 Sep 2015
78
Acc 100 - lecture 3 - accounts and financial statements. Accounts are common subgroups of financial reporting elements that are used to accumulate busi
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RYERSONACC 100Keith WhelanSummer

ACC 100 Lecture Notes - Lecture 1: Income Statement, Balance Sheet, Accounting Equation

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5 Jun 2015
130
Acc100 - lecture 1: an introduction to accounting. Organization: group of individuals pursuing the same objectives. Sole proprietorship: a business wit
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 2: Financial Statement, Information System, Retained Earnings

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23 Sep 2015
93
Acc 100 - lecture 2 - financial information. How do business produce financial information that is useful. Data has to be categorized, analyzed, and fo
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RYERSONACC 100Keith WhelanSummer

ACC 100 Lecture Notes - Lecture 4: National Grange Of The Order Of Patrons Of Husbandry, Promissory Note, Interest Expense

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5 Jun 2015
78
Acc100 - l4: accrual accounting, adjusting entries and accounting cycles. Recognition: the process of including an item in the financial statements of
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 4: Accounts Payable, Negative Number, Accounts Receivable

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6 Oct 2015
89
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RYERSONACC 100Keith WhelanSummer

ACC 100 Lecture Notes - Lecture 5: Gross Profit, Income Statement, Revenue Recognition

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18 Jun 2015
84
Acc100 - l5: income and the income statement. Revenue: increases economic resources resulting from ordinary activities such as the sale of goods, by re
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 8: Current Liability, Canada Pension Plan, Unemployment Benefits

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10 Nov 2015
109
Used when goods or services are purchased on account from a supplier. Will be paid off within the upcoming 12 months. Good or service owed to a custome
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 6: Accounts Receivable, Current Liability, Financial Statement

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27 Oct 2015
83
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 5: Cash Register, Market Price

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20 Oct 2015
83
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RYERSONACC 100Keith WhelanSummer

ACC 100 Lecture Notes - Lecture 6: Gross Margin, Fifo (Computing And Electronics), Weighted Arithmetic Mean

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18 Jun 2015
80
Acc100 - l6: inventories and cost of goods sold. Recall that assets are unexpired costs, and expenses are expired costs. The value assigned to an asset
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RYERSONACC 100Keith WhelanFall

ACC 100 Lecture Notes - Lecture 9: Financial Statement, Trend Analysis, Balance Sheet

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17 Nov 2015
91
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