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ACG-2021 (38)

Class Notes for ACG-2021 at Florida State University

Introduction to Financial Accounting

Exam Study Guides for ACG-2021

Covers all exam topics.

ACG-2021 Lecture Notes - Lecture 3: The Ledger, Accounting Equation, Trial Balance

Chapter 3 (The Accounting Information System) -system of Collecting and processing transaction data and communicating financial information to decision makers. • Assets liabilities, or stockholde...

Accounting
ACG-2021
Jeff S Paterson
ACG-2021 Lecture Notes - Lecture 2: Retained Earnings, Common Stock, Financial Statement

Chapter 2 A further Look into Financial Statements Balance Sheet: Presents a snapshot of a point in time. Assets: Current Assets Long-term investments Property, plant, and equipment Intangible Assets ...

Accounting
ACG-2021
Jeff S Paterson
ACG-2021 Lecture Notes - Lecture 1: Sole Proprietorship, Human Resources, Net Income

Chapter 1 FSU Financial Accounting Forms of Business Sole Proprietorship: Simple to establish, Owner controlled, Tax Advantages Partnership: Simple to establish, Shared control, Broader ski...

Accounting
ACG-2021
Jeff S Paterson
ACG-2021 Lecture Notes - Lecture 4: Accrual, Trial Balance, General Ledger
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Lecture 4 full disclosure principle - accounting principle that dictates that companies disclose circumstances and events that make a difference to financial statement users Generally accepted accounting princ...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 3: Current Liability, Sole Proprietorship, Accounting
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Lecture 3 Balance Sheet - a financial statement that reports the assets and claims to those assets at a specific point in time Basic accounting equation - Assets= Liabilities + Equity Common Stock - ...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 8: Treasury Stock, Current Liability, Deferral
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Lecture 8 Retained earnings - the net income retained in the corporation Retained earnings statement - shows the amounts and causes of changes in retained earnings for a specific period of time Balance s...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 7: Financial Statement, Accounts Payable, Retained Earnings
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Lecture 7 Creditors - people we owe money to Note payable - debt financing activity - amount owed to a bank Bonds payable - debt financing activity - amount owed to bondholders Equity finan...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 5: Trial Balance, Deferral, Retained Earnings
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Lecture 5 book value - the difference between the cost of a depreciable asset and its related accumulated depreciation cash-basis accounting - a company records revenue only when it receives cash, and an ...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 10: Retained Earnings, Uptodate, Deferral
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Lecture 10 long-term liabilities (2) - long-term notes payable - bonds payable the accounting cycle (8) 1. analyze business transactions 2. journalize 3. post to ledger 4. prepare a ...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 6: Double Taxation, Sole Proprietorship, Accounts Payable
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Lecture 6 Sole Proprietorship - Business ran and owned by one person Equity Accounts - Common stock - Dividends - Expenses - Revenues Liability Accounts - Accounts payable - Notes paya...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 9: Financial Statement, Matching Principle
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Lecture 9 Intangible assets - Assets without physical substance (e.g. patents, trademarks) GAAP - Generally Accepted Accounting Principles FASB - Financial Accounting Standards Board - Sets GAAP Prima...

Accounting
ACG-2021
Rivera
ACG-2021 Lecture Notes - Lecture 11: Tokyo Stock Exchange, American Cancer Society, Legal Personality
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Chapter 11 Notes - The Corporate Form of Organization o An entity separate and distinct from its owners o Classified by Purpose  Not-for-Profit ...

Accounting
ACG-2021
Paterson
ACG-2021 Lecture Notes - Lecture 10: Operating Lease, Payroll Tax, Accounts Payable
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ACG Chapter 10 Notes - Current Liabilities o What is a current liability? ▪ Two key features • 1. Company expects to pay the debt from existing current assets...

Accounting
ACG-2021
Paterson
ACG-2021 Lecture Notes - Lecture 9: Macrs, Wheaties, Financial Statement
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Chapter 9 Notes - Plant Assets o Plant assets are resources that have  Physical substance  Are used in the operations of a business  Are not...

Accounting
ACG-2021
Paterson
ACG-2021 Lecture Notes - Lecture 7: Public Company Accounting Oversight Board, Child Custody, Internal Control
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Chapter 7 Notes - Fraud and Internal Control o Fraud ▪ Dishonest act by an employee that results in personal benefit to the employee at a cost to the employer ...

Accounting
ACG-2021
Paterson
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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