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Textbook Notes for ACCTG300 at University of Alberta (U OF A)

U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 1: Cash Flow, International Financial Reporting Standards, Limited Liability

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Chapter 01: the purpose and use of financial statements. Who uses accounting information: accounting, information system that identifies and records th
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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 1: Legal Personality, Sole Proprietorship, Retained Earnings

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Chapter 1: the purpose & use of financial statements. Accounting identi es and records the economic events of an organization and communicates this inf
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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 2: Accounts Payable, Promissory Note, Current Liability

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Assets expected to be converted to cash or used in the business within 1 year. Operating cycle is the average time it takes to go from cash to cash pro
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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 7: List Of The Shield Episodes, Petty Cash, Market Liquidity

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Need to ensure su cient but not excess, quantity. Cash is recorded in both the statement of nancial position and the statement of cash. Cash is usually
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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 6: Current Asset, Historical Cost, Write-Off

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Values at the cower of cost & market. Depending on the industry, inventory can consist of. Whether companies use a periodic or perpetual system, physic
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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter 2: ACCTG 300 - Lecture Notes - Chapter 02.docx

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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 10: Accounts Payable, Current Liability

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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 4: Deferral, Accrual, Trial Balance

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Companies need immediate feedback on how well they are doing. Accounting divides the economic life of a business into arti cial time periods. Many tran
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U OF AACCTG300Trish StringerWinter

ACCTG300 Chapter Notes - Chapter 3: General Ledger, General Journal, Accounting Equation

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The system of collection and processing transaction data and communicating. Accounting transactions are economic events that must be recorded in the na
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