Intermediate Accounting,17E

Aug 07, 2012

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Learning Objectives. Know the difference between a simple and a complex capital structure, and understand how dilutive securities affect earnings per share computations.Compute basic earnings per share, taking into account the sale and repurchase of stock during the period as well as the effects of

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Intermediate Accounting,17E

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Intermediate Financial Accounting

Intermediate Financial Accounting. Shareholders' Equity- Retained Earnings. Objectives of the Chapter. To discuss the content of retained earnings. To study the accounting treatments for dividends (including cash dividend, property dividend, scrip dividend, and stock dividend).

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Intermediate Financial Accounting

Intermediate Financial Accounting. Shareholders' Equity -Contributed Capital. Objectives of this Chapter. I. Basic Characteristics of a corporation II. Accounting for issuance of common stock and preferred stock: Stock subscription Package sale of stock Characteristics of preferred stock

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Intermediate Accounting I. Session 1 The Accounting Process. Fall 2011 Professor Bill O’Brien. Accounting (Bookkeeping) Cycle-modified. Analyze Transaction Record and Post Summarize Accounts Unadjusted Trial Balance Adjusting Journal Entries (AJE’s) Adjusted Trial Balance

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Long-Term Liabilities. 14. Intermediate Accounting. Kieso, Weygandt, and Warfield. Bonds Payable.

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Current Liabilities and Contingencies. 13. Intermediate Accounting. Kieso , Weygandt , and Warfield. What is a Liability?. FASB, defines liabilities as:

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Stockholders’ Equity. 15. Intermediate Accounting. Kieso, Weygandt, and Warfield. The Corporate Form of Organization. Three primary forms of business organization. Proprietorship. Partnership. Corporation. Special characteristics of the corporate form: Influence of state corporate law.

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Intermediate Accounting I

Intermediate Accounting I. Session 2 The Accounting Environment Tour of the Balance Sheet. Fall 2012 Professor Bill O’Brien. Financial Accounting Model. (useful & relevant). Company. Users. F/S. Financial Impact. Economic Decisions. Financial Information & Cost of Capital.

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Accounting for Leases. 21. Intermediate Accounting. Kieso, Weygandt, and Warfield. The Leasing Environment. A lease is a contractual agreement between a lessor and a lessee, that gives the lessee the right to use specific property, owned by the lessor , for a specified period of time.

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Intermediate Accounting

Statement of Cash Flows. 23. Intermediate Accounting. Kieso, Weygandt, and Warfield. Section 1 - Preparation of the Statement of Cash Flows. Primary purpose: To provide information about a company’s cash receipts and cash payments during a period. Secondary objective:

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Intermediate Accounting I

Intermediate Accounting I. Session 2 The Accounting Environment Tour of the Balance Sheet. Spring 2013 Professor Bill O’Brien. Financial Accounting Model. (useful & relevant). Company. Users. F/S. Financial Impact. Economic Decisions. Financial Information & Cost of Capital.

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INTERMEDIATE ACCOUNTING. 14th EDITION. K. Fred Skousen Earl K. Stice James D. Stice. This electronic presentation prepared by Douglas Cloud, Pepperdine University.

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Intermediate Accounting. Chapter 1. The Environment of Accounting. Generally Accepted Accounting Principles. GAAP. INTRODUCTION . The purpose of financial accounting is to communicate information to make decisions.

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Intermediate Accounting, 9ed. Kieso and Weygandt. Prepared by Catherine Katagiri, CPA The College of Saint Rose Albany, New York. John Wiley & Sons, Inc. 1. 1. 1. 1. 1. Chapter 7: Cash and Receivables. After studying this chapter you should be able to:

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Intermediate Financial Accounting. Stock-Based Compensation Plans. Stock-Based Compensation Plans. Examples of Stock–Based Compensation Plans: Stock Award Plans – Restricted Stock Employee Stock Option (ESO) Plans Stock Appreciation Rights (SAR) Employee Stock Purchase Plans (ESPP).

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