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Textbook Notes for Moshe Hagigi

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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 1: Sole Proprietorship, Kpmg, Common Stock

OC8450714 Page
9 Jan 2017
4
When you buy a share of stock you want to know the financial condition and prospect of the company. Financial statements can give you clues if in the f
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 3: General Ledger, General Journal, Trial Balance

OC8450716 Page
16 Jan 2017
2
Accountants record transactions in a systematic manner because one lost transaction can be detrimental. Accountants analyze each transaction to determi
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 8: Accelerated Depreciation, Ddb Worldwide, Fixed Asset

OC8450712 Page
7 Mar 2017
0
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 6: Debits And Credits, Accounts Receivable, Financial Statement

OC8450712 Page
4 Mar 2017
1
Percentage of completion method: method of recognizing revenue on long term contracts as production occurs, rather than waiting until the final product
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 7: Perpetual Inventory, Historical Cost, Financial Statement

OC8450712 Page
4 Mar 2017
0
Cost valuation: process of assigning a specific value from the historical cost records to each item in ending inventory. Perpetual inventory system: an
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 9: Callable Bond, Nominal Interest Rate, Debenture

OC8450714 Page
7 Mar 2017
0
Long term liabilities: obligations that come due more than 1 year after the balance sheet date. Purchase order: a source document that specifies the it
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 2: Retained Earnings, Accrual, Net Income

OC8450717 Page
13 Jan 2017
1
The most common measure of profitability for a company is its net income. Income and stock price tend to move in same direction but relationship not pe
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BUSMG AC 221Moshe HagigiSpring

SMG AC 221 Chapter Notes - Chapter 4: Deferred Income, Financial Statement, Deferral

OC8450715 Page
16 Jan 2017
5
Explicit transactions: observable events such as cash receipts and disbursements, credit purchases, and credit sales that trigger the majority of day-t
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