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Textbook Notes for Else Grech

RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 2: Conceptual Framework, Financial Statement, Comprehensive Income

OC105724 Page
14 Dec 2013
41
Conceptual framework: a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the natur
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 10: Capital Asset, European Cooperation In Science And Technology, Book Value

OC105722 Page
14 Dec 2013
67
Chapter 10 property, plant, and equipment (accounting model basics) Property, plant and equipment assets: defined as an asset with the following charac
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 4: Earnings Management, Net Income, Income Statement

OC105722 Page
14 Dec 2013
35
Usefulness of the income statement: evaluate the enterprises past performance and profitability, provide a basis for predicting future performance, hel
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 6: Revenue Recognition, Fide, Barter

OC105723 Page
14 Dec 2013
102
Sales of goods and services are different: goods are tangible assets. There is a definite point in time when control over the goods or the item being s
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 3: General Ledger, Capital Account, Retained Earnings

OC105723 Page
14 Dec 2013
31
Debit and credits: making an entry on the left side of the t account is called debiting, making an entry on the right side of the t account is called c
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 9: Discounted Cash Flow, Book Value, Transaction Cost

OC105724 Page
14 Dec 2013
58
Major models of accounting for investments: cost/ amortized cost model, fair value through net income model (fv-ni, fair value through other comprehens
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 7: Cash Cash, Money Market Fund, List Of The Shield Episodes

OC105727 Page
14 Dec 2013
27
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 5: Cash Flow, Current Liability, Financial Instrument

OC105724 Page
14 Dec 2013
26
Chapter 5 financial position and cash flows. Current ratio, quick ratio or acid test ratio (calculate liquidity) Classification in the balance sheet: c
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 6: Revenue Recognition, Fide, Accounting

OC105723 Page
14 Dec 2013
31
Sales of goods and services are different: goods are tangible assets. There is a definite point in time when control over the goods or the item being s
View Document
RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 12: Intangible Asset, Interest Expense, The Assets

OC105724 Page
14 Dec 2013
36
Intangible assets: are identifiable non-monetary assets that lack physical substance: they must have these characterists to be appropriately recognized
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RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 4: Earnings Management, Net Income, Income Statement

OC105722 Page
14 Dec 2013
44
Usefulness of the income statement: evaluate the enterprises past performance and profitability, provide a basis for predicting future performance, hel
View Document
RYERSONACC 414Else GrechFall

ACC 414 Chapter Notes - Chapter 9: Discounted Cash Flow, Book Value, Transaction Cost

OC105724 Page
14 Dec 2013
99
Major models of accounting for investments: cost/ amortized cost model, fair value through net income model (fv-ni, fair value through other comprehens
View Document
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