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Class Notes for Accounting at University of Calgary

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ACCT 217 Lecture 7: ACCT_Lecture 7
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Cost of business o Doctor Wages, inventory o Have to offer credit to exist in the market o Cost of offering credit Some accounts will not be collected The biggest dilemma the banks have to deal with o Assume some debt will...

Accounting
ACCT 217
ANUP
ACCT 217 Lecture 4: ACCT_Lecture 4
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REVENUES o (-) COGS o (-) OP COSTS = OEPRATING PROFIT (EBIT) o (-) INTEREST EXPENSE = EBT o (-) TAXES (NI) o MULTI-STEP REVENUE - EXPENSES --> NI (SINGLE STEP) Physical product companies vs service companies Physical produ...

Accounting
ACCT 217
ANUP
ACCT 217 Lecture 2: ACCT_Lecture 2
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Assets = Liabilities + shareholders equity Company does not have obligation to pay shareholders dividends Money coming is a + o Money going out is - o Over a period of time IS, SCF, SCSHE o ON Balance sheet Most retail com...

Accounting
ACCT 217
ANUP
ACCT 217 Lecture 8: ACCT_Lecture 8
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- AFDA o AFDA o Normal CR balance o Permanent account o Contra-Ar account o Bad debts expense o Temporary o Normal DR balance o Midterm 2 o Chapter 5-8 and a little chapter 14 After the cheque has been taken December 21 o ...

Accounting
ACCT 217
ANUP
ACCT 217 Lecture 10: ACCT_Lecture 10
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- Straight line 4. 1960004 * (312) o Double depreciation 4. 49 000 * (14) * (312) o Unit of production (dont use the time analogy in this method) 4. (196 000 -0)40 000 5. 4.90unit 6. 2018 2500 units * 4.90 = By the last pa...

Accounting
ACCT 217
ANUP
ACCT 217 Lecture 1: ACCT_Lecture 1
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Financial accounting o Identifies and record the economic events of an organization and them communicates to a wide variety of interested users. Users and uses of accounting o 2 categories of users Internal users Employees...

Accounting
ACCT 217
ANUP
ACCT 217 Lecture Notes - Lecture 1: Dollarama, Public Offering, Accounting Equation
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Chapter 1 Records transactions a company enters in a system that has impacts on the company Where it came from and where did it go Financial statements: summary of all the accounting info for that company in a specific mon...

Accounting
ACCT 217
Jim Power
ACCT 343 Lecture 1: 343_CourseGuideW18 (1)

ACCOUNTING 343643 COURSE GUIDE WINTER 2018 Contents SUGGESTED PROBLEMS AND ADDITIONAL QUESTIONS BY CHAPTER ........................................................................2 CHAPTER 20 Leases Recommended Questions a...

Accounting
ACCT 343
Wayne Irvine
ACCT 217 Lecture Notes - Lecture 20: The Purchase Price, Title Search, Book Value

Chapter 9 Property, plant and equipment are noncurrent tangible assets that a company controls and are not intended for sale to customers. Most companies record PPE at cost, which includes; The purchase price The expense...

Accounting
ACCT 217
Darrin Ambrose
ACCT 217 Lecture Notes - Lecture 10: Perpetual Inventory, Operating Expense, Internal Control

Chapter 5 Merchandising involves purchasing products (inventory) to resell to customers. Merchandising companies that purchase and sell directly to customers are called retailers Merchandising companies that purchase and...

Accounting
ACCT 217
Darrin Ambrose
ACCT 217 Lecture Notes - Lecture 1: Limited Liability, Legal Personality, Byrsonima Crassifolia

Chapter 1 Internal users of accounting information are all employees who work for the organization to plan and organize. These users include HR managers, nance and marketing directors, etc. External users of accounting inf...

Accounting
ACCT 217
Darrin Ambrose
ACCT 217 Lecture Notes - Lecture 5: Harmonized Sales Tax, Access Copyright, Finished Good

ACCT 217 Ch 5 Reproduction or translation of this work beyond that permitted by Access Copyright is unlawful. Chapter 5 Merchandising Operations Service companies perform services as their primary source of revenue. Merch...

Accounting
ACCT 217
Rong Zhao
ACCT 217 Lecture Notes - Lecture 5: International Accounting Standards Board, Financial Accounting Standards Board, International Financial Reporting Standards

Ch 1 Chapter 1 The Purpose and Use of Financial Statements 1. The Economic Environment of Financial Reports Financial Statement Users both Internal and External 1 What are the potential questions they may be trying to answ...

Accounting
ACCT 217
Rong Zhao
ACCT 323 Lecture 16: Accounting 323 Lectures 16 & 17
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Scanned by CamScanner Scanned by CamScanner Scanned by

Accounting
ACCT 323
Anita Lakra
ACCT 323 Lecture 12: Accounting 323 Lectures 12 & 13
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Scanned by CamScanner Scanned by

Accounting
ACCT 323
Anita Lakra
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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