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ACCT30110 (36)

Class Notes for ACCT30110 at University of Notre Dame

Acct Measurement&Disclosure I

Exam Study Guides for ACCT30110

Covers all exam topics.

ACCT30110 Lecture Notes - Lecture 28: Intangible Asset, Pension
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Session 28 Accounting Changes o Change in Accounting Principle Change from one generally accepted accounting principle to another Adopt new FASB standard ...

Accountancy
ACCT30110
Beardsley
ACCT 30110 Lecture 27: Session 27
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Session 27 Review of Cash Flow Classification o Payment of interest on note payable Operating o Payment to extinguish long-term note Financing o Sale of common share...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 26: Deferral, Investment Banking, Credit Risk
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Session 26 Extinguishment of Debt o Journal Entry to Retire at Maturity Interest Expense Premium Cash Bond Payable C...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 25: Market Rate, Interest Expense
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Session 25 Interest Rates o Stated, coupon, or nominal rate: the interest rate written in the terms of the bond indenture This rate determines the actual cash payments made by the ...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 23: Consignee, Consignor
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Session 23 Five Steps to Revenue Recognition o Identify the contract o Identify the performance obligation(s) o Determine the transaction price o Allocate the transaction price o Reco...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 22: Extended Warranty
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Session 22 Special Issues for Performance Obligations o Not performance Obligations: Prepayments (part of transaction price) Quality-assurance warranties (part of the performance ...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 21: Profit Margin
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Session 21 Core Revenue Recognition Principle o Companies recognize revenue when goods or services are transferred to customers for the amount the company expects to be entitled to receive ...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 20: Financial Statement
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Session 20 Prior Revenue Recognition Principle (ASC 605) o ASC 605-10-25-1*: o The recognition of revenue and gains of an entity during a period involves consideration of the following two facto...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 18: Book Value, Serializability, Weighted Arithmetic Mean
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Session 18 Capitalized Interest o GAAP requires that companies capitalize interest incurred when constructing assets for the companys own use as well as discrete projects for sale or lease...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 17: Aros Research Operating System
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Session 17 Research and Development Costs o Theoretically, R&D expenditures should result in future economic benefits Thus, they seem to meet the definition of an asset o However...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 15: Retained Earnings, Financial Statement, List Of Fables Characters
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Session 15 FIFO or Average Cost o Use Lower of Cost or Net Realizable Value LIFO o Use Lower of Cost or Market Determining Net Realizable Value o Net amount the company expects to realize from ...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 14: Financial Statement
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Session 14 Special Issues Related to LIFO o Advantages Matching revenues and current expenses Tax Benefits o Disadvantages Lower earnings In...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 13: Balance Sheet, Cash Flow, Income Statement
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Session 13 Inventory T-Account o Debt Beginning Balance + Purchases Ending Balance o Credit - COGS Inventory Valuation o Valuation...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 11: Cash Flow Statement, Income Statement, Accounts Receivable
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Session 11 Cash Flow Statement Issues o Accounts Receivable/Bad Debt Expense/Allowance for Bad Debt Use additional information first before making assumptions! Ex. Accounts Receiv...

Accountancy
ACCT30110
Beardsley
ACCT30110 Lecture Notes - Lecture 9: Current Liability, Session 9, Sinking Fund
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Session 9 Current Liabilities o Typically means obligations due in one year o Accrued Liabilities Represent expenses already incurred but not yet paid Example: In...

Accountancy
ACCT30110
Beardsley

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