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Textbook Notes for Kowalchuk

UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 4: Trial Balance, Deferral, Uptodate

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20 Jul 2016
4
Types of adjusting entries trial balance: each account is analyzed to determine whether it is complete and up-to-date o analyzes the accuracy: means de
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 9: Finance Lease, Historical Cost, Record Plant

OC9329214 Page
20 Jul 2016
2
When a company is trying to make the land better than its original state. Buildings includes all costs related directly to purchase or construction. Eq
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 7: Public Company Accounting Oversight Board, Internal Control

OC9329212 Page
20 Jul 2016
2
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 6: Inventory Turnover

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20 Jul 2016
1
Manufacturing company three classifications: o raw materials: work in process o finished goods. Perpetual system o check accuracy of inventory records.
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 5: Perpetual Inventory, Operating Expense, Accounts Receivable

OC9329213 Page
20 Jul 2016
6
Types of accounts inventory: asset freight out: expense (not an operating expense) cost of goods sold: expense. In a perpetual inventory system, a retu
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 8: Income Statement, Accounts Receivable, Promissory Note

OC9329213 Page
20 Jul 2016
5
1. recognizing accounts receivable: valuing accounts receivable. Recognizing accounts receivable service organization: records receivable when it perfo
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 11: Double Taxation, S Corporation, Investment Banking

OC9329212 Page
20 Jul 2016
0
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UC-IRVINEMGMT 30AKowalchukFall

MGMT 30A Chapter Notes - Chapter 4: Income Statement, Deferral, Accrual

OC9329213 Page
20 Jul 2016
7
Timing issues accountants divide the economic life of a business into artificial time periods (periodicity assumption) o ex. a month, a quarter, or a y
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