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Textbook Notes for Accounting at University of Houston (UH)

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UHACCT 2331Sam GobleSpring

ACCT 2331 Chapter Notes - Chapter 8: Current Liability, Contingent Liability, Financial Statement

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Taxes collected for taxing authorities are recognized as current liabilities. The current portion of long-term debt, is the amount that will be paid wi
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UHACCT 2331AllFall

Chapter 5 review questions (full and concise notes)

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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 9: Chapter 9 ACCT 2331

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Internal financing are finance sources coming from profits generated by operations. External financing are finances coming from sources other than inte
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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 7: Chapter 7 ACCT 2331

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Long term assets has two major categories - included in the balance sheet: tangible assets are assets in this category include land, land improvements,
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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 1: Chapter 1 ACCT 2331

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More precisely a system of maintaining records of a company"s operations. Managerial accounting is information provided for internal users. Financial a
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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 10: Chapter 10 ACCT 2331

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Paid in capital is the amount stockholders have invested in the company. Retained earnings is the amount of earnings the corporations has kept or retai
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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 4: Chapter 4 ACCT 2331

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Occupational fraud is the use of one"s occupation for personal enrichment through the deliberate misuse or misapplication of the employer"s resources.
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UHACCT 4331AllSpring

Ind. Taxation - Chapter 3 Notes (full notes)

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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 2: Chapter 2 ACCT 2331

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The accounting cycle is the two step measurement/communication process. External transactions are conducted with a separate economic entity. Selling to
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UHACCT 2331AllFall

Chapter 6 review (full notes)

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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 6: Chapter 6 ACCT 2331

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Inventory is recorded as a current asset because it is expected to be converted into cash in the near term. Cost of goods sold is cost of the inventory
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UHACCT 2331Darlene SerratoFall

ACCT 2331 Chapter 3: Chapter 3 ACCT 2331

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Accrual-basis accounting is recording revenue when providing goods and services to customers, record expenses with related revenues. Also helps measure
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