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Textbook Notes for Accounting (ACCT) at Hofstra University


HOFSTRA UACCT 101Jacqueline BurkeFall

ACCT 101 Chapter Notes - Chapter 4: Deferral, Accrual, Trial Balance

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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter 10: Chapter #10 Accounting

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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter Notes - Chapter 8: Accounts Receivable, Income Statement, Operating Expense

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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter Notes - Chapter 4: Deferral, Accrued Interest, Financial Statement

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The revenue recognition principle: requires that companies recognize revenue in the accounting period in which the performance obligation is satisfied.
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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter Notes - Chapter 7: Internal Control, Risk Assessment, Child Custody

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Fraud and internal control: fraud- a dishonest act by an employee that results in personal benefit to the employee at a cost to the employer. Rationali
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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter Notes - Chapter 9: Intangible Asset, Operating Lease, Record Plant

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Costs incurred in making land ready for its intended use debit the land account: land improvements. The company debits the total of all these cost to t
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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter 6: Accounting Chapter 6

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One inventory classification (merchandise inventory: they are owned by the company, they are in a form ready for sale, for: manufacturing company. Dete
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HOFSTRA UACCT 101Robert CastroSpring

ACCT 101 Chapter Notes - Chapter 5: Cash Register, Operating Expense, Accounts Receivable

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Longer for a merchandising company than a service company. Companies maintain detailed records of the cost of each inventory purchase and sale. Show th
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HOFSTRA UACCT 101Jacqueline BurkeFall

ACCT 101 Chapter Notes - Chapter 7: Electronic Funds Transfer, Bank Reconciliation, Petty Cash

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