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Class Notes at Texas A&M University-Kingsville

Civil Engineering
CEEN 2301
Dr. Choi
Civil Engineering
CEEN 2301
Dr. Choi
Civil Engineering
CEEN 2301
Dr. Choi
Mathematics
MATH 2413
Dr. Slavka Bodjanova
ACCT 2301 Lecture Notes - Lecture 2: Accounts Payable, Accrual, Trial Balance

Chapter 2: Accounting cycle: 1. journalize daily transactions 2. post journal entries to the general ledger 3. trial balance 4. adjusting journal entries 5. adjusting trial balanc...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture Notes - Lecture 14: Accrual, Current Liability, Net Income

Chapter 14 Financial statements: - Income Statements ] Already covered in class (done with - Statement of Retained Earnings ] respect to Accrual accounting) - Balance Sheet ] - Statement of Cash Flows added in this chapter...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 13: Notes Chapter 13

Chapter 13 Separate legal entity: a corporation is a separate legal entity. It is organized independently of its owners Taxation can be a disadvantage Articles of incorporation: - Authorized stock: total number of shares t...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture Notes - Lecture 12: Interest Expense, Market Rate

Chapter 12 Long-term and non-current liabilities: due past 1 year Note payable: 12/31/18 Cash 20,000 ] paid over 4 years; annual payments; 6% interest Note payable 20,000 ] payments = $...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 10: Notes Chapter 10 and 11

Chapter 10 Investments: - Debt securities: bonds sold by corporations as a way to borrow money (on my side I have an investment, in their side they have a payable) - Equity securities: purchasing the stock of another corpo...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 9: Notes Chapter 9

Chapter 9 Plant, Property and Equipment: - What is the cost of? - How to calculate depreciation? - Disposal of; gains or losses Natural resources and depletion = brief Intangible assets: define and amortization Land - cost...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 7: Notes Chapter 7 and 8

Chapter 7 Internal control: protecting physical assets and making sure the records are accurate SOX: requires company to review internal control and take responsibility for the accuracy and completeness of their financial ...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 6: Notes Chapter 6

Chapter 6 4 methods of accounting, for inventory - Specific identification: high dollar, low volume type products - Average cost per unit: (total of costs of goods available) number of units available - *First-in, first ou...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 5: Notes Chapter 5

Chapter 5 Chapter is going over Merchandise Firms: - salves revenue, cost of goods sold (COGS) and merchandise inventory Multiple Step Income Statement Sales Revenue - COGS = Gross profit - Operating expenses = Operating i...

Accounting
ACCT 2301
Kendra Jo Huff
ACCT 2301 Lecture 4: Notes Chapter 4

Chapter 4 Classifying the Balance Sheet group assets and liabilities by type Assets: - Current assets: cash or other assets expected to convert to cash or be used within one year or the operating cycle, whichever is longer...

Accounting
ACCT 2301
Kendra Jo Huff

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