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Textbook Notes for Accounting at Temple University


TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter 9: Chap 9

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Bonds- formal debt that obligates the borrower to repay the stated amount (face value/ principal value) at a specific maturity date plus interest over
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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter Notes - Chapter 12: Financial Statement, Under Armour, Current Liability

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Vertical analysis- express each item in a financial statement as a percentage of the same base amount. Each amount divided by either total assets or li
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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter Notes - Chapter 11: Income Statement, Net Income, Current Liability

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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter Notes - Chapter 8: Gift Card, Accounts Receivable, Contingent Liability

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Liability- present responsibility to sacrifice assets in the future due to a transaction or other event that happened in the past. Long term liabilitie
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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter Notes - Chapter 10: Treasury Stock, Stock Split, Debits And Credits

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Paid- in capital- amount stockholders have invested in the corporation. Retained earnings- amount of earnings the corporation has earned. Treasury stoc
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TEMPLEACCT 2101AllFall

ACCT 2101 Chapter Notes - Chapter 1: Common Stock, Financial Statement, Cost Accounting

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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter 7: Chapter 7

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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter Notes - Chapter 11: Rec 2, Asset

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TEMPLEACCT 2101A J KreimerFall

ACCT 2101 Chapter Notes - Chapter 2: Deferred Income, Cash Cash, Accounting Equation

Chapter 2: the accounting cycle: during the period. Use source documents to identify accounts affected by external transaction: 2. Analyze the impact o
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TEMPLEACCT 2101A J KreimerFall

ACCT 2101 Chapter Notes - Chapter 1: U.S. Securities And Exchange Commission, Financial Accounting Standards Board, Public Company Accounting Oversight Board

Distribute profits back to stockholders: dividends cash payment to stockholders, not an expense, 2. ) Retain profits to pay for future operations: adds
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TEMPLEACCT 2101AllFall

ACCT 2101 Chapter Notes - Chapter 2: Accounting Equation, Retained Earnings, Trial Balance

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TEMPLEACCT 2101KreimerSpring

ACCT 2101 Chapter Notes - Chapter 5: Income Statement, Accounts Receivable

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Credit sales are transferring products and services to a customer today while bearing the risk of collecting payment from that customer in the future.
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