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Class Notes for Management at Purdue University

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MGMT 20000 Lecture 2: Chaper 1 Part 2
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find more resources at oneclass.com MGMT 200 lecture 2 Chapter 1 Part 2 Understanding the business activities that financial accounting measure - Must affect financial position Events and transactions Must affe...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 1: Financial Accounting, Information System
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find more resources at oneclass.com MGMT 200 Lecture 1 Chapter 1: framework of financial accounting Part 1 Accounting - Information system - Identities & measures business activities - Processes in...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 26: Relative Risk, Interest Expense
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11918 Friday, November 9, 2018 12:36 PM Accounting valuation for bonds at a date of issuance Issuance and marketing of bonds to the public Usually takes weeks or months Issuing company requirements Underwriters SEC approva...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 25: Debenture
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11718 Wednesday, November 7, 2018 12:39 PM Summary of bond characteristics Secured: bonds are backed by collateral Unsecured: bonds (debentures) are not backed by collateral Term: bond issue matures on a single date Callab...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 24: Balance Sheet
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11518 Monday, November 5, 2018 12:25 PM Liquidity: adequate cash to fund overall activities and growth Sources: Internal (profits) External (financing alternatives or leverage) 1. Equity a) Issue common stock b) Disadvanta...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 23: Contingent Liability, Promissory Note, Interest Expense
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102918 Monday, October 29, 2018 12:34 PM Notes payable Promise to repay the borrowed amount plus interest at maturity date Interest on notes is calculated as: Interest=Face value x Annual interest rate x Fraction of the ye...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture 22: 10/26/18
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10/26/18 Friday, October 26, 201812:34 PM Depreciation Accounting definition Recording depreciation A company pays $1,200 for equipment, with a useful life of four years. Deprec...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 21: Intangible Asset
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102418 Wednesday, October 24, 2018 12:42 PM Long-term assets Intangible assets Patents: exclusive right to manufacture a product or to use a process Granted for a period of 20 years When purchased: capitalize the purchase ...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 20: Embryophyte, Historical Cost
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102218 Monday, October 22, 2018 12:51 PM Costs to get land ready for use Purchase price of land Broker commissions or other fees Back property taxes Cost of removing an existing building less any salvage proceeds Cost of c...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 19: Perpetual Inventory, Accounts Payable, Accounts Receivable
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101718 Wednesday, October 17, 2018 12:40 PM Perpetual inventory system Maintains a continual record of inventory Helps a company better manage inventory levels Inventory transactions (perpetual inventory system) On April 2...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 18: Matching Principle
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10/15/18 Monday, October 15, 2018 12:36 PM March 1 Beginning inventory 1 unit $10/unit $10 March 3 Purchase 1 unit $15/unit $15 March 5 Purchase 1 unit $20/...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 17: Gross Profit, Income Statement
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101218 Friday, October 12, 201812:53 PM Inventory cost methods Goods flow: actual physical movement Specific identification (unique and expensive products) Cost flow: assumed cost movement First in, first out: assumes firs...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 16: Current Asset, Income Statement
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101018 Friday, September 28, 201812:52 PM Inventory: includes items a company intends for sale to customers For a manufacturing business-includes items that are not yet finished products available for sale Reported as a cu...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 14: Matching Principle, Accounting Equation, Accounts Receivable
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10/1/18 Monday, October 1, 2018 12:44 PM Bad debts: account for uncollectible accounts Bad debt expense: accounts receivable x % of uncollected accounts Allowance method Net realizable value (...

Management
MGMT 20000
Frank Kane
MGMT 20000 Lecture Notes - Lecture 15: Accounts Receivable, Balance Sheet
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10/3/18 Wednesday, October 3, 2018 12:38 PM Writing off accounts receivable Accounts receivable Allowances uncollectible accounts Net 100,000 20,000 80,000 (1,000) ...

Management
MGMT 20000
Frank Kane
Administrative Law - Reference Guides

Administrative law directly influences the life of every American citizen. All local, state and federal agencies operate pursuant to general Administrative law principles. An understanding of all administrative law functio...

Business Admin - Mgt
MGMT 10
All Professors
Organizational Behavior - Reference Guides

The systematic study of individual and group behavior within organizational structures is outlined in this coordinated Guide. Theories of leadership and individual behavior are related to the foundations of group behavior ...

Psychology
PSYC 302
All Professors
Introduction to Business Law - Reference Guides

Business law, sometimes referred to as corporate-commercial law, is a system of governance and regulations in connection with the creation, existence and dissolution of businesses. Today, Canadian businesses are governed b...

BLAW - Business Law
BLAW 464
All Professors
Management - Reference Guides

The complex aspects of Management are made clearer in this Guide. This powerful Guide provides comprehensive assistance to anyone who desires a deeper appreciation of basic Management principles. The fundamentals of organi...

BA - Business Administration
BA 2283
All Professors
Corporations - Reference Guides

Corporations are explained with clarity and precision in this informative Guide! This guide helps to remove some of the confusion that popularly exists concerning the purpose, the extent, and the legal effect of different ...

BA - Business Administration
BA 2283
All Professors

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