MGAB01H3 Lecture 1: Note-1 MGAB01H3 Lec30

MGAB01H3 Lecture Notes - Lecture 2: Ontario Securities Commission, Historical Cost, Financial Statement

External user and decision maker needs the external financial reporting. Primary qualities: timely, predictive and has feedback values. Secondary quali

MGAB01H3 Lecture Notes - Lecture 3: Accrual, Matching Principle, Asset

Class outline: operating cycle, classified statement of earnings elements, accrual versus cash basis accounting, debit/credit framework, operating cycl

MGAB01H3 Lecture Notes - Lecture 4: Deferral, Trial Balance, Accrual

Mgab01 class4: the accounting cycle, phase1: during the accounting period(external) which we have learnt before, phase2: end of the accounting period(i

MGAB01H3 Lecture 5: Continued Notes on Topic 4 Adjustments, Financial Statements, and the Quality of Earnings

MGAB01H3 Lecture Notes - Lecture 5: Accrual, Accounts Payable, Interest Expense

MGAB01H3 Lecture Notes - Lecture 7: Retained Earnings, Deferral, Balance Sheet

Accrual: not pay/receive money yet, already received or provide goods or service. record at this period at next period. The order of closing entry: sta

MGAB01H3 Lecture 8: MGAB01 Week8 review of chapter4 and part of chapter 6

Any question about midterm pls emailing professor before next saturday. In midterm review, we don"t need to know multiple choice 14 and 15. Question is

MGAB01H3 Lecture Notes - Lecture 10: Accounts Receivable

The midterm distribution: top 25% - 79 above. Cash/sales discount: discount give to pay whole cash. Reason: make people actually pay money on time, the

MGAB01H3 Lecture Notes - Lecture 11: Internal Control, Bank Reconciliation, Bank Statement

The time we should record debt expense: the same period of revenue. Two methods: indirect: aging of account receivable ( the number we figure out via t

MGAB01H3 Lecture Notes - Lecture 12: Internal Control, Working Capital, Weighted Arithmetic Mean

Inventory: the goals for company to sale to make cash. Too much inventory: limit cash, inventory is less flexible than cash. Too little inventory: no s

MGAB01H3 Lecture Notes - Lecture 13: Gross Profit, Internal Control, Fixed Cost

Chapter7 reporting and interpreting cost of sales and inventory: hw5 and quiz need to submit before sunday night, final: friday,21th dec, 9-11, differe

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Together with MGAB02H3/(MGTB06H3), this course provides a rigorous introduction to accounting techniques and to the principles and concepts underlying these techniques. The preparation of financial statements is addressed from the point of view of both preparers and users of financial information.

Introductory Financial Accounting I

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