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Class Notes for Accounting at Washington University in St. Louis

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Accounting ACCT 2610 Lecture Notes - Lecture 5: Bank Reconciliation, United States Treasury Security, Money Market
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Lecture 9-11: Reporting and Interpreting Sales Revenue, Receivables, and Cash I. Revenues and Sales A. Recognition of Revenues 1. Occurs when: a. Delivery has occurred or services have been rendered ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 14: Financial Statement, Asset, Intangible Asset
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Lecture 14-15: Reporting and Interpreting PP&E, Natural Resources, and Intangibles I. Long-Lived Assets A. Basics 1. Long-lived assets are tangible and intangible resources owned by a business and used ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 16: Income Statement, Financial Statement, Inventory Turnover
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Lecture 12-13: Reporting and Interpreting Cost of Goods Sold and Inventory I. Inventory A. Basics 1. Types of Inventory: Merchandising vs. Manufacturing a. Merchandising inventory (aka retail invento...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 20: Net Income, Bank Reconciliation, Retained Earnings
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Ratios and Equations I. Ratios A. Chapter 6 1. Gross Margin Ratio 𝐺𝑟𝑜𝑠𝑠 𝑃𝑟𝑜𝑓𝑖𝑡 𝐺𝑟𝑜𝑠𝑠 𝑀𝑎𝑟𝑔𝑖𝑛 𝑅𝑎𝑡𝑖𝑜 = ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 15: Amortization Schedule, Call Option, Credit Risk
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Lecture 18-19: Reporting and Interpreting Bonds I. Bonds A. Basics 1. Capital Structure a. The capital structure of a company is the mixture of debt and equity a company uses to financ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 16: Government Debt, Finance Lease, Operating Lease
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Lecture 16-17: Reporting and Interpreting Liabilities I. Liabilities A. Basics 1. Definition of a liability: a. A probable debt or obligation that result from past transactions, which will be ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 19: Retained Earnings, Stock Split, Problem Solving
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Lecture 21-22: Reporting and Interpreting Owners’ Equity I. Owner’s Equity A. Intro to Owners’ Equity 1. Accounting Equation a. Assets = Liabilities + Stockholder’s Equity b. Stockholder’s...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 25: Current Liability, Cash Flow Statement, Cash Flow
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Lecture 24-26: Statement of Cash Flows I. Statement of Cash Flows A. Basics 1. What is the statement of cash flows? a. Describes the changes in the cash account between periods b. Describe...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 22: Controlling Interest, Equity Method, Income Statement
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Lecture 23-24: Reporting and Interpreting Investments in Other Companies I. Investments A. Passive Investments 1. Debt is always considered a passive investment 2. For bonds/debt held to ma...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 1: Deferral, General Ledger, Promissory Note
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Lectures 4: Conceptual Framework and Transactions I. Conceptual Framework A. Basics 1. The Conceptual Framework (CF) a. The objectives and fundamentals which provide a structure for d...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 8: Debits And Credits, Trial Balance, Accounting Information System
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Lecture 6-8: The Accounting Cycle, Trial Balances, Adjusting Journal Entries I. Accounting Cycle A. Overview 1. Step 1: during period a. Analyze transactions, record journal entries, ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 12: Accrual, Matching Principle, Income Statement
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Lecture 5: Operating Activities and Recording Methods I. Operations A. Operating Cycle 1. Repeated until the company’s operations are no longer profitable a. Aka indefinitely ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
Accounting ACCT 2610 Lecture Notes - Lecture 3: Net Income, Common Stock, Retained Earnings
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Lectures 1-3: The Financial Statements I. Intro to Accounting A. Basics 1. What is accounting? a. A system that collects and processes financial info about an organization and reports ...

Accounting
Accounting ACCT 2610
Lemayian Zawadi
ACCT 2620 Lecture 10: Absorption
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•Absorption+(full)+costing:+both+fixed+and+variable+ production+costs+are+assigned+to+products○Fixed+manuf acturing+overhead+inv entoried +until+goods+are+sold•Variable+costing:+only+variable+ costs+are+ assigned+to+produ...

Accounting
Accounting ACCT 2620
Bormann
Accounting ACCT 2610 Lecture Notes - Lecture 10: Stock Split, Treasury Stock, Authorised Capital
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find more resources at oneclass.com CHAPTER 10 Capital Structure of a company: The mixture of debt and equity a company uses to finance its operations What are the two ways that a company can borrow money?  ...

Accounting
Accounting ACCT 2610
Charles Ham
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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