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Textbook Notes for Schmuhl

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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 5.1: Financial Accounting Standards Board, Public Company Accounting Oversight Board, Chief Executive Officer

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Understanding the business: corporate governance: procedures designed to ensure that the company is managed in the interests of its shareholders ensure
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 12: Deferral

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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 12: Current Liability, Income Statement, Retained Earnings

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Inflows= cash received from the sale or disposal of ppe / sale or maturity of investments in securities. Outflows= cash paid for purchase of ppe / purc
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 11: Stock Split, Income Statement, Financial Statement

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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 12: Internal Revenue Code, Cash Flow, Income Statement

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Reconciliation of net income to cash flow from operations (for direct method) So why do the direct method in the first place because you end up doing t
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 6: Accounts Receivable, Financial Statement, Income Statement

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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 12: Cash Flow Statement, Money Market Fund, Cash Cash

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Cash flow= positive cash flow permits a company to: expand operations, replace worn assets, take advantage of new investment opportunities, pay dividen
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 10.1-10.3: Premium Bond

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Bonds issued at premium: bonds sell at premium when the market rate is lower than the stated interest rate. Bond is sold for more than has to be paid b
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 7: Write-Off, Carrying Cost, Accounting

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Chapter 7: reporting and interpreting cost of goods sold and inventory. Inventories should be measured initially at their purchase cost in conformity w
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 7: Perpetual Inventory, Fungibility, Weighted Arithmetic Mean

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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 5.4: Asset, Asset Turnover, Profit Margin

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Return on assets: the most general framework for evaluating company performance: answers the question: ho(cid:449) (cid:449)ell has (cid:373)a(cid:374)
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NDACCT20100SchmuhlFall

ACCT20100 Chapter Notes - Chapter 8: Southwest Airlines, Fixed Asset

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