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Textbook Notes for ACCT 1201 at Northeastern University (NU)

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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 5: Income Statement, Intangible Asset, Cash Flow

OC8450316 Page
22 Mar 2016
24
Corporate governance procedures designed to ensure that the company is managed in the interests of the shareholders. (cid:1) (cid:1) (cid:1) (cid:1) Se
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 4: Historical Cost, Net Income, Trial Balance

OC8450315 Page
22 Mar 2016
15
High quality information is information is that is relevant( that is material and able to influence user"s decisions) and a faithful representation of
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 2: Financial Statement, Accounting Equation, Trial Balance

OC8450315 Page
22 Mar 2016
18
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 1: Sole Proprietorship, Cash Flow Statement, Financial Statement

OC8450316 Page
22 Mar 2016
22
Creditors make money by charging interest on loans. Financing activities borrowing or paying back money to lenders and receiving additional funds form
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 3: Retained Earnings, Accrual, Matching Principle

OC8450314 Page
22 Mar 2016
11
How do business activities affect the income statement. Operating (cash-to-cash) cycle: begins when company receives goods to sell, pays for them and s
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NUACCT 1201Ronen Gal-orSpring

ACCT 1201 Chapter Notes - Chapter 2: General Ledger, Deferral, Current Liability

OC1042865 Page
22 Mar 2013
40
Keeping track of account balances: journal entries general journal, t-accounts general ledger. Keeping track of account balances: journal entries gener
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 12: Deferral, Free Cash Flow, Accrual

OC8450318 Page
22 Mar 2016
18
04/07/2014 (cid:1) (cid:1) (cid:1) (cid:1) (cid:1) (cid:1) (cid:1) The cash flow statement focuses attention on a firm"s ability. And the details of it
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NUACCT 1201Ronen Gal-orSpring

ACCT 1201 Chapter Notes - Chapter 1: Tax Avoidance, Professional Code Of Quebec, Double Taxation

OC2491543 Page
13 Feb 2014
26
Measurement rules used to develop the information in financial statements. This is why your textbook changes: gaap vs. ifrs, since 2002, there has been
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 9: Pension, Private Placement, Operating Lease

OC8450316 Page
22 Mar 2016
11
Capital structure the mix of debt and fund provided by owners (equity) used to finance the acquisition of assets. (cid:1) (cid:1) (cid:1) (cid:1) (cid:
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NUACCT 1201Kim JacksonFall

ACCT 1201 Chapter Notes - Chapter 10: Callable Bond, Debenture, Convertible Bond

OC2994263 Page
26 Jan 2015
25
Negative impact on cash flows: the bond principal, par value, face amount. Amount payable at the maturity of the bond: stated/coupon rate. Rate of cash
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NUACCT 1201Ganesh KrishnamoorthySpring

ACCT 1201 Chapter Notes - Chapter 11: Stock Split, Preferred Stock, Pro Rata

OC8450319 Page
22 Mar 2016
14
Contributed capital from the sale of stock is the amount of money stockholders invest through the purchase of share. It is the sum of common stock and
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NUACCT 1201Ronen Gal-orSpring

ACCT 1201 Chapter Notes - Chapter 4: Accounts Payable, Trial Balance, Interest Expense

OC10428610 Page
22 Mar 2013
32
The trial balance is basically just aggregating everything you put together in t-accounts. 1: journalize and post adjusting entries, deferred (unearned
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