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Laura Minard
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Decks in this class (17)
Basic Theory and Financial Reporting
The single source for us gaap for...,
Issued by the fasb to to provide ...,
The part of the conceptual framew...
29
cards
Inventory
Inventory valuation method in whi...,
Tangible personal property held f...,
Inventory counting method in whic...
20
cards
Fixed Assets
The capitalized amount of expendi...,
Only assets that require a period...,
A reciprocal transfer wherein the...
12
cards
Financial Statements
An unusual and infrequent nonrecu...,
An income statement item that res...,
A program that is planned and con...
7
cards
Current Assets and Current Liabilities
Includes both cash and cash equiv...,
Assets that are readily convertib...,
Prepared by bank depositors when ...
18
cards
Present Value
Short term notes receivables and ...,
Long term receivables and payable...,
Interest revenue expense is compu...
8
cards
Deferred Taxes
Equal to the taxes actually owed ...,
The difference between the tax ba...,
The difference that occurs when a...
10
cards
Stockholders' Equity
The residual of assets minus liab...,
The par or stated value of sstock,
Preferred stock in which the pref...
25
cards
Investments
Any security representing a credi...,
Include ownership interests commo...,
Securities that includes only deb...
7
cards
Pensions
A pension plan that defines an am...,
A pension plan that provides an i...,
The amount that the employer cont...
14
cards
Statement of Cash Flows
Section of socf that includes del...,
Section of socf that includes hte...,
Section of socf that includes obt...
5
cards
Business Combinations and Consolidations
An integrated set of activiteis a...,
If the assets and laibilies acqui...,
The business that is being acquired
17
cards
Derivative Instruments
A transaction dominated in a curr...,
A financial instrument that deriv...,
Derivative instruments that meet ...
27
cards
Miscellaneous
Consist of a statement of ifnanci...,
An element of personal financial ...,
An element of personal financial ...
22
cards
Governmental Accounting
Has the authority to establish st...,
Issued by gasb and set forth fund...,
Reporting with the objective of p...
59
cards
Not-for-Profit Accounting
An arrangement whereby both a don...,
A voluntary transfer of resources...,
Resources that must be held in pe...
7
cards
Overview
The single source of us gaap for ...,
The future cash inflows to be gee...,
Fair value recoveries are allowed...
13
cards
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Financial Accounting nad Reporting
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