ACCT-2010 Lecture Notes - Lecture 5: The Home Depot, Sec Filing, Financial Audit
20 Oct 2017
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Income statement: operating income, presents operating activities first, core operations, section ends with income from operations, non-operating activities follow. Interest income/expense: income before income tax expense, companies tax situations are not all equal, consolidate expenses into general categories, home depot consolidated statements of stockholders" equity and. Comprehensive income: sum of common stock amounts and paid in capital is what we call. Sec, including form 10-k, form 10-q, and form 8-k: because this info has to be issued to the public since they are. Interest the bank has put into your account: electronic funds transfer (eft, service charges taken out of your account, customer checks you deposited but that bounced. Outstanding checks: +/- bank errors, = correct balance (should equal correct balance from balance per book, balancer per book. Nsf checks: + deposits by bank (interest and/or eft, +/- book errors, = correct balance, bank reconciliation journal entries, interest received, dr. cash (+a) cr.
