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Textbook Notes for Accounting at University of Delaware (UD)

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UDACCT207Langdon GeoffFall

ACCT207 Chapter Notes - Chapter 1-5: Financial Accounting Standards Board, Accounts Payable, Current Liability

OC8600956 Page
10 Dec 2016
5
Sarbanes-oxley act (sox)- reduces unethical corporate behavior; clarifies accuracy of financial information and penalizes fraudulent financial activity
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UDACCT208Dragone DebraSpring

ACCT208 Chapter Notes - Chapter 2: Financial Statement, Income Statement, European Cooperation In Science And Technology

OC156205011 Page
21 Feb 2017
2
Chapter 2: cost concepts and relevant income statements - accounting 208. Has several different meanings: cost objects direct and indirect costs, gaap
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UDACCT208Dragone DebraSpring

ACCT208 Chapter Notes - Chapter 1: Operational Excellence, Financial Accounting, Value Proposition

OC8434344 Page
17 Feb 2017
1
Financial accounting is concerned with reporting financial information to external parties, such as stockholders, creditors, and regulators. Ex: lines,
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UDACCT207Dragone DebraFall

ACCT207 Chapter Notes - Chapter 5: Gross Profit, Income Statement, Profit Margin

OC11346563 Page
2 Nov 2016
1
Retailers merchandising companies that purchase and sell to consumers. Wholesalers- merch companies that sell to retailers. Sales revenue (sales) prima
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UDACCT208Dragone DebraWinter

ACCT208 Chapter Notes - Chapter 1-2: Lean Manufacturing, Management Accounting, Fixed Cost

OC15899697 Page
7 Mar 2017
1
Reports to managers inside the organization for organization: planning, controlling, decision making, owners, creditors, tax authorities, regulators. L
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UDACCT207Tsakumis GeorgeFall

ACCT207 Chapter Notes - Chapter 5-9: Deferred Income, Trial Balance, International Accounting Standards Board

OC85381015 Page
21 Mar 2016
38
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UDACCT207Langdon GeoffFall

ACCT207 Chapter Notes - Chapter 6-12: Inventory Turnover, Asset, Asset Turnover

OC86009514 Page
14 Dec 2016
1
Cost flow assumptions- assumptions about which units were sold: fifo-first in first out, lifo-last in first out, average cost. There is no accounting r
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UDACCT207Tsakumis GeorgeSpring

ACCT207 Chapter Notes - Chapter 8: Income Statement, Financial Statement, Accrual

OC8434345 Page
26 Apr 2016
10
Receivables: refers to amounts due from individuals and companies: claims that are expected to be collected in cash, one of the company"s most liquid a
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UDACCT352Alexander VirgilFall

ACCT352 Chapter 29-30: ACCT352 Textbook Ch 29-30

Elizabeth Weglein2 Page
2 Dec 2016
3
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UDACCT207Tsakumis GeorgeSpring

ACCT207 Chapter Notes - Chapter 3: Cash Cash, Accounts Payable, Accounting Equation

OC8434345 Page
18 Mar 2016
17
Analyze the effect of business transactions on the basic accounting equation. Explain what an account is and how it helps in the recording process. Def
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UDACCT207Dragone DebraFall

ACCT207 Chapter Notes - Chapter 8-9: Ddb Worldwide, Dont, Record Plant

OC11346563 Page
2 Nov 2016
2
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UDACCT200Debessay ArayaSpring

ACCT200 Chapter Notes - Chapter 1: Financial Accounting, Financial Statement, Management Accounting

OC84349465 Page
19 May 2016
21
Stakeholders are the parties that use accounting information. Stakeholders with a direct interest include owners, managers, creditors, suppliers, and e
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