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Class Notes for Accounting at University of Alberta

ACCTG300 Lecture Notes - Lecture 10: Initial Public Offering, Legal Personality, Issued Shares
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Chapter 11 Reporting and Analyzing Shareholders Equity Corporate Form of Organization a separate legal entity separate and distinct from its owners has most of the rights and privileges of a person classied by a purpose ...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 15: Budget, Finished Good, Indian Railways
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Chapter 10 MA Budgetary Planning Budgeting the process of budgeting is the interpretation of future plans into monetary amounts so that progress towards organizational goals can be determined a budget is a nancial plan fo...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 8: Harmonized Sales Tax, Sales Taxes In Canada, Accounts Payable
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CHAPTER 10 Reporting and Analyzing Liabilities Liabilities liabilities are dened as probable future sacrices of economic benets arising from present obligations of a particular entity to transfer assets or provide service...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 12: Cash Flow Statement, Current Liability, Current Asset
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Chapter 13 Statement of Cash Flows anything that changes current assets and liabilities except for current portion of long term debt and cash accumulated depreciation not in here no cash only cash transactions the SCF is...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 11: Current Liability, Weighted Arithmetic Mean, Accounting Information System
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Ratios Financial Ratio Classications protability ratios measure the earnings or operating success of a company for a given period of time liquidity ratios measure the shortterm ability of the company to pay its maturing ob...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 3: General Ledger, Accounting Equation, Trial Balance
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The Accounting Information System Accounting Transactions accounting information system the system of collecting and processing transaction data and communicating nancial information accounting transactions are economic e...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 13: Management Accounting, Behaviorism, Cost Driver
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Chapter 2 MA: Managerial Cost Concepts and Cost Behaviour Analysis Financial or Managerial? nancial external users rigid rules historical perspective aggregate information quantitative information monthly annually manageri...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 9: Book Value, Westjet, Matching Principle
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Chapter 9 Reporting and Analyzing LongLived Assets ignore impairments on page 569 470 cost model vs. revaluation on page 470 471 Property, Plant, Equipment longlived resources that: are controlled by the company have ph...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 14: Earnings Before Interest And Taxes, Variable Cost, Income Statement
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Chapter 6 MA Decision Making: CostVolumeProt CostVolumeProt Analysis the effects of changes of costs and volume on a companys prots a critical factor in management decisions important in prot planning considers the interr...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 5: Current Asset, Write-Off, Weighted Arithmetic Mean
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Chapter 6: Reporting and Analyzing Inventory Inventory a current asset on the balance sheet usually less liquid than cash, receivables etc valued at the lower of cost and market depending on the industry, inventory can con...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 6: List Of The Shield Episodes, Petty Cash, Cash Cash
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Chapter 7: Internal Control and Cash Cash and Cash Equivalents to qualify as a cash equivalent, an item must be readily convertible into a specic amount of cash and have very little risk of a change in value from the time ...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 7: Subledger, General Ledger, Accounts Receivable
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Chapter 8 Reporting and Analyzing Receivables Accounts Receivable amounts due to a business from its customers or other entities expected to be collected in cash frequently classied as Accounts Receivable, Notes Receivabl...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 2: Current Liability, Retained Earnings, Accounts Receivable
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Chapter 2 A Further Look at Financial Statements Classied Balance Sheet a classied Balance Sheet generally contains the following standard classications: Assets Liabilities and Shareholders Equity current assets current l...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 4: Gift Card, Accrual, Accounts Receivable
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Chapter 4: Accrual Accounting Concepts Timing companies need immediate feedback on how well they are doing accounting divides the economic life of a business into articial time periods interim period month, quarter year ...

Accounting
ACCTG300
Trish Stringer
ACCTG300 Lecture Notes - Lecture 1: Canada Revenue Agency, Legal Personality, Sole Proprietorship
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Chapter 1: The Purpose and Use of Financial Statements Who Uses Accounting Information? accounting identies and records the economic events of an organization and communicates this information to interested users two broad...

Accounting
ACCTG300
Trish Stringer
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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