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Textbook Notes for BU387 at Wilfrid Laurier University (WLU)

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WLUBU387Leigh SherryFall

BU387 Chapter Notes - Chapter 1-6: Consignee, Retained Earnings, Free Cash Flow

OC2398030 Page
21 Oct 2013
370
Accounting is best defined by its 3 characteristics: (1) identification, measurement, and communication of financial information (2) about economic ent
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WLUBU387Keith WhelanFall

BU387 Chapter Notes - Chapter 1-12: Comprehensive Income, Current Asset, Measurement Uncertainty

63 Page
21 Oct 2013
80
Accounting is the identification, measurement, and communication of financial information about economic entities to interested persons. Job, bonus, re
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WLUBU387Allan BensonFall

BU387 Chapter Notes - Chapter 9: Credit Risk, Cash Flow, Book Value

OC4869466 Page
25 Mar 2016
38
Three major models of accouning for investments: cost/amorized cost model, fair value through net income model (fv-ni, fair value through other compreh
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WLUBU387Allan FoersterFall

BU387 Chapter Notes - Chapter 1: Balance Sheet, International Accounting Standards Board, Integrated Reporting

OC2458035 Page
31 Oct 2015
35
Identification, measurement and communication of financial information about: economic entities to, transactions (impact on the business, there are man
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WLUBU387Allan BensonFall

BU387 Chapter Notes - Chapter 7: Book Value, Debits And Credits, Effective Interest Rate

OC4869466 Page
25 Mar 2016
30
Restricted cash is separately disclosed and reported in the current assets secion or is classiied separately in the long-term assets secion, depending
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WLUBU387Allan FoersterFall

BU 387 Chapter 2: BU387 Chapter 2 Notes

OC2458038 Page
31 Oct 2015
34
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WLUBU387Allan BensonFall

BU387 Chapter Notes - Chapter 6: Hard Hat, Financial Statement, Consignee

OC48694610 Page
25 Mar 2016
31
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WLUBU387Allan BensonFall

BU387 Chapter Notes - Chapter 8: Accounts Payable, Consignee, Consignor

OC4869464 Page
25 Mar 2016
19
Cost of goods manufactured represents the product costs of goods that are completed and transferred to finished goods inventory. Inventory under the lo
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WLUBU387Laura AllanFall

BU387 Chapter Notes - Chapter 7: Cash Cash, Petty Cash, Cash Flow

OC1436534 Page
17 Oct 2016
13
Rely on cash flow budgets to help anticipate cash needs and minimize borrowing requirements. Companies with surplus cash try to minimize idle cash by p
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WLUBU387Allan BensonFall

BU387 Chapter Notes - Chapter 5: Debt Service Coverage Ratio, Retained Earnings, Longrun

OC4869464 Page
25 Mar 2016
20
The balance sheet is useful for analyzing the company"s liquidity, solvency, and inancial lexibility. Liquidity looks at the amount of ime that is expe
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WLUBU387Laura AllanFall

BU387 Chapter Notes - Chapter 4: Cash Flow Statement, Net Income, Retained Earnings

OC14365314 Page
17 Oct 2016
14
Income statement/statement of income/earnings/comprehensive income: measures success of (cid:272)o(cid:373)pa(cid:374)(cid:455)(cid:859)s ope(cid:396)a
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WLUBU387Allan BensonFall

BU387 Chapter Notes - Chapter 1: Accounting, International Financial Reporting Standards, Financial Statement

OC4869462 Page
25 Mar 2016
18
Accouning is the ideniicaion, measurement, and communicaion of inancial informaion about economic eniies to interested persons. Job, bonus, reputaion,
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