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Textbook Notes for ACCT207 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
5
Sarbanes-oxley act (sox)- reduces unethical corporate behavior; clarifies accuracy of financial information and penalizes fraudulent financial activity
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UDACCT207Tsakumis GeorgeFall

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

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38
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UDACCT207Langdon GeoffFall

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

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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 3: Cash Cash, Accounts Payable, Accounting Equation

OC8434345 Page
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
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UDACCT207Tsakumis GeorgeSpring

ACCT207 Chapter Notes - Chapter 1: Sole Proprietorship, Legal Personality, Accounts Payable

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20
Describe the primary forms of business organization. Identify the users and uses of accounting information. Explain the three principal types of busine
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UDACCT207Dragone DebraFall

ACCT207 Chapter Notes - Chapter 7: Bank Reconciliation, Electronic Funds Transfer, Bank Statement

OC11346563 Page
3
Fraud- dishonest act by employee resulting in personal benefit at cost of employer. 3 main factors: opportunity: workplace provides opportunity, financ
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UDACCT207Dragone DebraFall

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

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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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UDACCT207Tsakumis GeorgeSpring

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

OC8434345 Page
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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UDACCT207Tsakumis GeorgeSpring

ACCT207 Chapter Notes - Chapter 2: Accounts Payable, Quick Ratio, Current Liability

OC8434346 Page
14
Identify the sections of a classified balance sheet. Identify tools for analyzing financial statements and ratios for computing a company"s profitabili
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UDACCT207Dragone DebraFall

ACCT207 Chapter Notes - Chapter 6: Inventory Turnover, Weighted Arithmetic Mean

OC11346563 Page
2
Manufacturing company some inventory might not be ready for sale. Just-in-time (jit) inventory- methods that significantly lower inventory levels and c
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UDACCT207Tsakumis GeorgeSpring

ACCT207 Chapter Notes - Chapter 11: Legal Personality, Treasury Stock, Stock Certificate

OC8434348 Page
10
Corporations can be classified by purpose or by ownership: purpose segregates for profit from nonprofit, by ownership differentiates publicly held and
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