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Class Notes for ACCTG 473 at Pennsylvania State University (PSU)

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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 1: Retained Earnings, Income Statement

OC3886611 Page
2 Sep 2016
7
Accounting changes & error analysis: error corrections prior period adjustments handled retrospectively, goal is to make it so as the mistake never hap
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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 3: Financial Statement, Retained Earnings, Equity Method

OC3886616 Page
8 Sep 2016
4
One firm (the parent) owns a controlling interest in another firm (the subsidiary) If we cannot exercise significant influence over the investee, we us
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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 6: Interest Expense

OC3886614 Page
8 Nov 2016
2
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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 8: Equity Method, Retained Earnings, Income Statement

OC3886619 Page
8 Nov 2016
2
If we have a profit-generating intercompany transaction, we have to eliminate all traces of the transaction. Any gain/loss on an intra-entity transacti
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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 10: Interest Expense, Equity Method

OC3886614 Page
8 Nov 2016
3
One firm issues bonds directly to the other. 1/1/2001 - little issues 100,000 of bonds directly to big. O(cid:374)e fir(cid:373) buys the other fir(cid
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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 5: Cash Cash, Equity Method, Inventory Turnover

OC3886619 Page
8 Nov 2016
2
Big bu(cid:455)s (cid:1005)(cid:1004)(cid:1004)% of little fo(cid:396) (cid:1004)(cid:1004) = little"s book value. All little assets and liabilities ha
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PSUACCTG 473Thomas AmlieFall

ACCTG 473 Lecture Notes - Lecture 9: Equity Method

OC3886612 Page
8 Nov 2016
1
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