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ACCO 310
flashcards
Decks in class (42)
# Cards
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Review: Accounting Cycle Basics137
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1.1: Financial Statements and Financial Reporting38
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1.2: Standard Setting9
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1.3: Generally Accepted Account Principles6
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1.4: Challenges and Opportunities in the Accounting Profession19
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2.1: Conceptual Framework8
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2.2: Qualitative Characteristics of Useful Information30
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2.3: Elements of Financial Statements8
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2.4: Foundational Principals64
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2.5: Financial Reporting Issues8
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2.6: IFRS ASPE Comparison4
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4.1: Performance12
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4.2: Quality of Earnings/Information10
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4.3: Measurement of Income9
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4.4: Discontinued Operations8
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4.5: Statement of Income and Statement of Comprehensive Income42
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4.6 The Statement of Retained Earnings and the Statement of Changes in Equity9
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4.7 Disclosure and Analytics6
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4.8 IFRS/ASPE Comparison14
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21.1 Changes in Accounting Policies and Estimates, and Errors62
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21.2 Analytics8
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21.3 IFRS/ASPE Comparison5
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5.1: Usefullness of Statement of Financial Position and Cash flow from Business Perspective6
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5.2 and 5.3: Usefulness and Limitations of the Statement of Financial Position21
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5.4: Preparation of Classified Statement of Financial Position (Balance)37
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5.5: Other Required Disclosers10
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5.6: Techniques of Disclosure8
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5.7: Purpose, Content and Format of a Statement of Cash Flows7
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5.8: Preparation of Statement of Cash Flows8
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5.9: Usefulness of Statement of Cash Flows9
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5.10: IFRS/ASPE Comparison7
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Appendix 5A: Ratio Analysis1
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22.1: Purpose, Uses, and Importance of Cash, Cash Equivalents, and Cash flows16
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22.2: Classification of Cash Flows21
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22.3: Format of the Statement14
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Basic Steps in the Preparation of the Statement of Cash Flows7
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22.5: Preparing a Statement of Cash flows using the Direct method7
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22.6: Preparing a Statement of Cash Flows Using the Indirect method16
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22.7: Preparing a statement of cash flows using both methods10
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22.8: Presentation8
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22.9: Analyzing the Statement of Cash Flows11
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22.10: ASPE/IFRS Comparison4
