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Textbook Notes for Accountancy at San Diego State University (SDSU)


SDSUACCTG 201D.DeboskeySpring

ACCTG 201 Chapter Notes - Chapter 5: Accounts Receivable, Income Statement, General Ledger

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Accounts receivable - represent the amount of cash owed to a company by its customers from the sale of products or services on account. Credit sales (s
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SDSUACCTG 201De BoskeySpring

ACCTG 201 Chapter Notes - Chapter 11: Cash Flow Statement, Operating Cash Flow, Treasury Stock

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SDSUACCTG 201D.DeboskeySpring

ACCTG 201 Chapter Notes - Chapter 4: Internal Control, Financial Statement, Cash Cash

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Companies issue incorrect financial statements for two reasons: errors and fraud. Fraud - person intentionally deceives another person for personal gai
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SDSUACCTG 201D.DeboskeySpring

ACCTG 201 Chapter 2: Accounting 201 Chapter 2

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Accounting cycle - full set of procedures used to accomplish this two-step measurement/communication process. External transactions - transactions the
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SDSUACCTG 202H.ChanFall

ACCTG 202 Chapter Notes - Chapter 1: Income Statement, Retained Earnings, Accounting Equation

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Types of businesses: service businesses (provide services rather than products to customers, merchandising businesses (sell products they purchase from
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SDSUACCTG 201De BoskeySpring

ACCTG 201 Chapter Notes - Chapter 10: Dividend Yield, Initial Public Offering, New York Stock Exchange

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SDSUACCTG 201De BoskeySpring

ACCTG 201 Chapter 4: acctg textbook notes - ch 4

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Occupational fraud the use of o(cid:374)e"s o(cid:272)(cid:272)upatio(cid:374) for perso(cid:374)al enrichment through the deliberate misuse or misappl
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SDSUACCTG 201D.DeboskeySpring

ACCTG 201 Chapter Notes - Chapter 1: Sole Proprietorship, Financial Accounting, Accounting Equation

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System of maintaining records of a company"s operations and communicating that information to decision makers. Managerial accounting - accounting infor
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SDSUACCTG 201D.DeboskeySpring

ACCTG 201 Chapter Notes - Chapter 6: Operating Expense, Gross Profit, Balance Sheet

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Part a: understanding inventory and cost of goods sold. Inventory - includes items a company intends for sale to customers. Includes items that are not
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SDSUACCTG 201D.DeboskeySpring

ACCTG 201 Chapter Notes - Chapter 3: Accrual, Deferral, Cash Cash

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Accrual- basis accounting - record revenues when we provide good and services to customers, and we record expenses with related revenues. Revenue recog
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SDSUACCTG 201De BoskeySpring

ACCTG 201 Chapter Notes - Chapter 7: Asset, Asset Turnover, Write-Off

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SDSUACCTG 201De BoskeySpring

ACCTG 201 Chapter Notes - Chapter 5: Accounts Receivable, Income Statement, Financial Statement

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Textbook Notes (270,000)
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