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Textbook Notes for Gardener Treloar

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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 3.3: Deferral, Accrual, Income Statement

Shruthi Selvan2 Page
7 Nov 2017
0
Prior to an accrual adjustment the revenue account (and the related asset account) or the expense account (and the related liability account) are under
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter CR: Deferral, Preferred Stock, Treasury Stock

Shruthi Selvan5 Page
8 Nov 2017
0
Purpose = describes the revenues and expenses for a period of time (generally quarterly. Revenue and expense accounts are considered temporary subdivis
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter CR: 8- Accounting for Merchandising Operations

Shruthi Selvan1 Page
8 Nov 2017
0
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 2.3: Promissory Note, The Ledger, Accounts Payable

Shruthi Selvan2 Page
25 Oct 2017
0
Ledger : the entire group of accounts maintained by a company. Provides the balance in each of the accounts. Keeps track of changes in these account ba
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter 15.6: 15.6 - The Chain Rule

Shruthi Selvan3 Page
9 Dec 2017
0
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 2.2: Financial Statement

Shruthi Selvan1 Page
25 Oct 2017
0
1. analyze each transaction for its effects on the accounts. Evidence of transaction = ex. sales receipt, check, bill. Company analyzes this evidence t
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter CR: Trial Balance, Income Statement

Shruthi Selvan5 Page
8 Nov 2017
0
Below dr. col mn o al on income shee . Below cr. col mn o al on balance shee : en er final o als for all balance shee and income s a emen col mns. Inco
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 1.4: Retained Earnings, Accounting Equation

Shruthi Selvan3 Page
24 Oct 2017
0
Transactions : a business"s economic events recorded by accountants. External transactions - involve economic events between the company and some. Ex.
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter CR: Accrual, Financial Statement

Shruthi Selvan2 Page
8 Nov 2017
0
Usually the national currency of the reporting company (usd) Going concern (continuity) : the assumption that the company will continue its owners (nee
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 3.6: Historical Cost, Income Statement, Retained Earnings

Shruthi Selvan3 Page
7 Nov 2017
0
Primary objective of financial reporting = to provide financial information that is . Useful information should possess 2 fundamental qualities: releva
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 1.5: Income Statement, Retained Earnings, Financial Statement

Shruthi Selvan2 Page
24 Oct 2017
0
Companies prepare 4 financial s a emen s from he s mmarized acco n ing da a: Hese s a emen s provide relevan financial da a for in ernal and ex ernal s
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UCLAMGMT 1AGardener TreloarFall

MGMT 1A Chapter Notes - Chapter 8.1: J. C. Penney, Jordache, Accounts Receivable

Shruthi Selvan2 Page
7 Dec 2017
0
Learning objective 1 : explain how companies recognize accounts receivable. Receivables : refers to amounts due from individuals and companies (claims
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