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Cici Smith
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Decks in this class (41)
Accounting Changes
Accounting changes,
Accounting changes,
Accounting changes
10
cards
Bonds/ Troubled Debt Restructure
What is a serial bond,
What is a term bond,
What is a debenture bond
46
cards
Consolidations
Consolidations,
Consolidations,
Consolidations
12
cards
Current Assets & Liabilities
Current assets liabilities,
Current assets liabilities,
Current assets liabilities
21
cards
Deferred Taxes
Deferred taxes,
Deferred taxes,
Deferred taxes
10
cards
Derivatives Hedging Translation
Derivatives hedging,
Derivatives hedging,
Derivatives hedging
43
cards
Financial Reporting
Financial reporting,
Financial reporting,
Financial reporting
56
cards
Financial Statements
Personal financial statements,
Personal financial statements,
Personal financial statements
25
cards
Fixed Assets
Fixed assets,
Fixed assets,
Fixed assets
40
cards
Governmental Accounting
Governmental accounting,
Governmental accounting,
Governmental accounting
43
cards
IFRS
Ifrs,
Ifrs,
Ifrs
56
cards
Inventory
Inventory,
Inventory,
Inventory
37
cards
Investments
Investments,
Investments,
Investments
14
cards
Leases
Leases,
Leases,
Leases
14
cards
NFP Accounting
Not for profit accounting,
Not for profit accounting,
Not for profit accounting
21
cards
Partnership Accounting
How are capital contributions wit...,
Partnership accounting,
Partnership accounting
5
cards
Statement of Cash Flows
Statement of cash flows,
Statement of cash flows,
Statement of cash flows
5
cards
Stockholders Equity
Stockholder s equity,
Stockholder s equity,
Stockholder s equity
24
cards
Earnings per share
Basic eps formula,
If converted convertible preferre...,
If converted convertible bonds
4
cards
Extraordinary Items
Extraordinary items are,
Examples of unusual but not consi...,
Examples of extraordinary
3
cards
Discontinued Operations
Relocation of employees,
Criteria for discontinued operations,
One time termination benefits
5
cards
Comprehensive Income
Comprehensive income presentation,
Comprehensive income components,
Reclassification adjustment inclu...
6
cards
Long Term Construction Contracts
Computation of construction in pr...,
Computation of current year contr...,
Of completion
16
cards
Software Costs
Computer software for sale comput...,
Computer software for sale journa...,
Computer software for internal use
10
cards
Financial Statement Ratios
Working capital,
Current ratio,
Quick ratio acid test
19
cards
Accounts Receivable
Je sale of receivables w o recour...,
Computation of cash proceeds on s...,
Computation of cost on factoring
9
cards
Asset retirement obligation
Computation of aro je of ppe with...,
Je for yearly accretion expense,
Computation of depreciation of as...
4
cards
Notes Receivable/Notes Payable
Notes receivables payables due in...,
Notes receivables payables due mo...,
Discounting of nr
10
cards
Capitalization of interest
Computation,
Average accumulated expenditure f...,
Actual interest
13
cards
Intangibles
Intangibles with indefinite life,
Journal entry,
Impairment test process for intan...
26
cards
Pensions
Pension expense components,
Calculation of pbo end sipa b,
In defined benefit pension plan t...
11
cards
Stockholder's Equity
Subscription journal entries,
Donation of stock by shareholder ...,
Treasury stock cost method
28
cards
Impairment Loss
0
cards
Segment Reporting
3 basic disclosures,
Other disclosures,
More disclosures
12
cards
BUSINESS COMBINATION
Business acquisition journal entr...,
Non controlling interest ending b...,
Combined financial statements
7
cards
Cash Flows
Bond premium amortization on long...,
Bond discount amortization on lon...,
Premium or discount amortization tip
28
cards
Non profit accounting
Conditional promise to give,
Financial statements required for...,
Supporting activities
56
cards
Installment Sales
Jpurnal entries,
Balance sheet presentation
2
cards
Goodwill
Impairment
1
cards
Transfers and Servicing Disclosures
Disclosure collateral,
Disclosure extinguished debt,
Disclosure description of assets ...
7
cards
Interim FS
Statutory rate vs effective rate,
Can you use statutory rate
2
cards
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FAR
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