Class Notes for Accounting at Eastern Michigan University (EMU)

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EMUACC 342JensSummer

ACC 342 Lecture Notes - Lecture 3: Income Statement, Unit, Stock Split

OC244698813 Page
20 May 2018
0
Percentage of sales proceeds left over to cover remaining expenses. = sales revenue - allowances and discounts and returns. Lower of cost or market a v
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EMUACC 296BricknerSummer

ACC 296 Lecture Notes - Lecture 3: Title Search, Listing Contract, Seisin

OC24469887 Page
18 May 2018
0
Legal title: ownership of real estate, not a physical thing, habendum clause: to have and tol hold. Cloud on title: something wrong with the ownership
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EMUACC 477StephanSummer

ACC 477 Lecture 4: acc 477 class follow up (4)

OC24469882 Page
18 May 2018
0
A business form ordering a bank to pay cash from a bank account. double-entry accounting. The recording of debit and credit parts of a transaction. ent
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EMUACC 287Kimberly KopkaSummer

ACC 287 Lecture Notes - Lecture 2: United States Senate Committee On Finance, Internal Revenue Code, Internal Revenue Service

OC24469884 Page
18 May 2018
0
Constitution; 16th amendment makes income tax lawful. ***if one a+ source contradicts another, use the most recent. Administrative sources of tax law t
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EMUACC 358LaGoreSummer

ACC 358 Lecture 3: acc 358 footnotes (3)

OC24469882 Page
18 May 2018
0
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EMUACC 377BricknerSummer

ACC 377 Lecture Notes - Lecture 4: Accrual, Alimony, Term Life Insurance

OC24469884 Page
18 May 2018
0
Follows realization principle from accounting: income is taxed/recognized when realized income is recognized the year it is actually or constructively
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EMUACC 377BricknerSummer

ACC 377 Lecture Notes - Lecture 1: Deferred Tax, Income Tax, Deferred Income

OC24469889 Page
18 May 2018
0
Financial statements and tax statements have different goals and audiences. Two types of differences in financial pretax income and taxable income: te(
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EMUACC 377BricknerSummer

ACC 377 Lecture Notes - Lecture 5: Punitive Damages, Life Insurance, Municipal Bond

OC24469884 Page
18 May 2018
0
Gifts: nontaxable to donor if transfer is voluntary inheritances: nontaxable to beneficiary income earned on gifts and inheritances (interest on bonds)
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EMUACC 442JensSummer

ACC 442 Lecture Notes - Lecture 14: Public Company Accounting Oversight Board, International Accounting Standards Board, Auditing Standards Board

OC244698816 Page
18 May 2018
0
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EMUACC 442JensSummer

ACC 442 Lecture Notes - Lecture 1: Swim Lane, Flowchart, Business Process

OC24469883 Page
18 May 2018
0
T/f: process mapping is primarily used to model relational databases. T/f: when collecting information for a process map, the one-on-one interview meth
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EMUACC 342JensSummer

ACC 342 Lecture Notes - Lecture 6: Social Anthropology, Psychographic, Advertising Management

OC244698810 Page
18 May 2018
0
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EMUACC 344Howard BunsisFall

ACC 344 Lecture Notes - Lecture 13: Monopolistic Competition, Imperfect Competition, Cost Curve

OC24469884 Page
17 May 2018
0
When large # of suppliers produce differentiated goods/have perfect knowledge/no barrier. Mc = type of imperfect competition because differentiated pro
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