Class Notes for Accounting at Kennesaw State University (KSU)

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KSUACCT 2100Dr.ArialFall

ACCT 2100 Lecture Notes - Lecture 8: Contingent Liability, Promissory Note, Financial Statement

OC13207133 Page
17 Nov 2016
5
Issued (signed the note) due in one year at an interest rate of 9% Int pay goes up retained earning goes down. Sales tax is a liability until paid to t
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KSUACCT 2100Dr.ArialFall

ACCT 2100 Lecture Notes - Lecture 3: Deferral, Accounts Receivable, Deferred Income

OC13207132 Page
17 Nov 2016
5
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KSUACCT 2100DevaneyFall

ACCT 2100 Lecture Notes - Lecture 4: Revenue Recognition, Cash Flow, Accrual

OC11265922 Page
26 Aug 2016
3
A cruise ship is taking off july 4 for the bahamas. Accrual basis: match expenses with the revenue they produce. Attempts to record effects of accounti
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KSUACCT 4050ClementsFall

ACCT 4050 Lecture Notes - Lecture 4: Contingent Liability, Current Liability, Gift Card

OC112659220 Page
26 Aug 2016
7
From a financial reporting perspective, a liability has three essential characteristics: are probable, future sacrifices of economic benefits, arise fr
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KSUACCT 2100Bor-Yi TsaySpring

ACCT 2100 Lecture Notes - Lecture 2: Accrual, Deferral, Accounts Receivable

Kaylee Hogan3 Page
16 Jan 2019
0
Balance sheet: discloses an entity"s assets, liabilities, and stockholders" equity at a particular point in time. Comparing cash flow from operations w
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KSUACCT 2100Bor-Yi TsaySpring

ACCT 2100 Lecture 1: Chapter 1 Notes

Kaylee Hogan6 Page
16 Jan 2019
0
Financial resources: businesses need financial resources to get started and to operate. Investors provide financial resources in exchange for ownership
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KSUACCT 4800Dana R HermansonFall

ACCT 4800 Lecture Notes - Lecture 14: Ahold, Mci Inc.

OC16336852 Page
3 Oct 2017
0
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KSUACCT 4800Dana R HermansonFall

ACCT 4800 Lecture Notes - Lecture 10: Bernard Madoff

OC16336851 Page
2 Oct 2017
0
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KSUACCT 2100Dr.ArialFall

ACCT 2100 Lecture Notes - Lecture 9: Legal Personality, Treasury Stock, Double Taxation

OC13207139 Page
17 Nov 2016
7
Require clear agreements about authority, risks, and the sharing of profits and losses. Corporations- a separate legal entity created by the authority
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KSUACCT 4550Stephanie MillerFall

ACCT 4550 Lecture Notes - Lecture 5: Slack Variable, Sensitivity Analysis, Feasible Region

OC11265922 Page
17 Oct 2016
1
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KSUACCT 4300Mc CombFall

ACCT 4300 Lecture Notes - Lecture 7: Foreign Exchange Spot, Foreign Exchange Risk, Forward Contract

OC11265928 Page
17 Oct 2016
7
Sale or purchase of a product that is denominated in a foreign currency. Spot rate: what the currency is trading for today. Entries always have to be e
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KSUACCT 4100ShumateFall

ACCT 4100 Lecture Notes - Lecture 3: Equity Method, Net Income, Common Stock

OC11265925 Page
21 Sep 2016
4
Only studying when the parent uses the equity method throughout the year. Consolidation entries at ye to fix equity method. To remove subs income and a
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