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Class Notes for Accounting at The College of New Jersey

ACC 201 Lecture Notes - Lecture 8: Current Asset, Accrued Interest, Retained Earnings
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find more resources at oneclass.com 9/27/16 Lecture 8 Adjusting Entries: • 3 rules: • 1. always one debit, one credit • 2. each entry has one income statement account, and one balance sheet acco...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 9: Perpetual Inventory, Operating Expense, Income Statement
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find more resources at oneclass.com 10/4/16 Lecture 9 Chapter 5 - Merchandising Operations & the Multiple-Step Income Statement Describe Merchandising Operations and Inventory Systems: • merchandising: buying some...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 17: Title Insurance, Income Statement, Record Plant
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find more resources at oneclass.com 11/8/16 Lecture 17 Chapter 9 - Long-Lived Assets Explain the Accounting for Plant Asset Expenditures: • plant assets are resources that have: • physical substance (a ...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 20: Zero-Coupon Bond, Promissory Note
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find more resources at oneclass.com 11/18/16 Lecture 20 Payroll and Payroll Taxes Payable: • example of payroll entry: • Salaries and Wages Expense - debit 100,000 • FICA Taxes Payable...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 4: Historical Cost, International Accounting Standards Board, Public Company Accounting Oversight Board
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find more resources at oneclass.com 9/13/16 Lecture 4 Ratio Analysis: • Profitability Ratios: measure the income or operating success of a company for a given period of time • Liquidity Ratios: measure short-t...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 18: Macrs
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find more resources at oneclass.com 11/11/16 Lecture 18 • salvage value does not NEED to be included • to record depreciation: • debit Depreciation Expense • credit Accumulated Depre...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 11: Operating Expense, Shoplifting
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101416 Lecture 11 Chapter 6 Classify and Determine Inventory: merchandising company 1 classication merchandise inventory manufacturing company 3 classications raw materials, work in process, nished goods regardless of th...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 23: Accrual, Treasury Stock, Cash Cash
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12216 Lecture 23 Chapter 12 Statement of Cash Flows Usefulness of the Statement of Cash Flows: provides information to help assess: 1. entitys ability to generate future cash ows 2. entitys ability to pay dividends and me...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 2: Accounting, Operations Management, Accounts Payable
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9216 Lecture 2 4 Financial Statements: income statement (period) heading identies the company, type of statement, and time period includes the date (period of time the statement covered, For the Month Ended October 31, 201...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 15: Current Asset, Byrsonima Crassifolia, Trial Balance
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102816 Lecture 15 Chapter 8 (Reporting and Analyzing Receivables) How Companies Recognize Accounts Receivable: amounts due from individuals and companies that are expected to be collected in cash accounts receivable: amoun...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 16: Perpetual Inventory, Petty Cash, Promissory Note
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11116 Lecture 16 Disposing of Accounts Receivables: sales of receivables to a factor (NOT ON TEST) nance company or bank buys receivables from businesses and then collects the payments directly from the customers typically...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 21: Shanghai Stock Exchange, Tokyo Stock Exchange, Double Taxation
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find more resources at oneclass.com 11/22/16 Lecture 21 Chapter 11 - Reporting and Analyzing Stockholders’ Equity Major Characteristics of a Corporation: • An entity separate and distinct from its owners • clas...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 19: Cole Williams, Accounts Payable, Promissory Note
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find more resources at oneclass.com 11/15/16 Lecture 19 Chapter 10 - Reporting and Analyzing Liabilities Explain How to Account for Current Liabilities: • What is a Current Liability? • a debt that a c...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 25: Treasury Stock, Media General, Promissory Note
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find more resources at oneclass.com 12/9/16 Lecture 25 Final Final Exam (Chapters 9, 10, 11, 12): • 40 Multiple Choice - around 10 per chapter • Chapter 9: • long term assets (property...

Accounting
ACC 201
Nicholas Caprio
ACC 201 Lecture Notes - Lecture 14: Petty Cash, List Of The Shield Episodes, Bank Statement
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find more resources at oneclass.com 10/25/16 Lecture 14 Limitations of Internal Control: • cost should not exceed benefit • human element • size of the business • controls may vary with the risk level of the ...

Accounting
ACC 201
Nicholas Caprio
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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