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Theory of Financial Accounting I

This class was created by Brainscape user Emma Whitney. Visit their profile to learn more about the creator.

By: Emma Whitney
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Decks in this class (13)

Chapter 2: Conceptual Framework
Assets,
Objective of financial reporting,
Financial reporting financial acc...
55  cards
Chapter 3: The Accounting Information System
Modified cash basis,
Nrv,
Unearned revenues
93  cards
Chapter 4: Income Statement and Related Information
Corrections of errors on financia...,
Multi step income statement,
Change in accounting principle
45  cards
Chapter 5: Balance Sheet and Statement of Cash Flows
Current ratio,
Liquidity ratios,
Liquidity
116  cards
Chapter 6: Accounting and the Time Value of Money
Present value factor,
Effective rate,
Future value of an ordinary annuity
28  cards
Chapter 7: Cash and Receivables
Journalizing gross method of acco...,
Journalizing factoring sale with ...,
Journalizing factoring sale witho...
111  cards
Chapter 8: Inventories
Inventories,
Raw materials account,
Work in progress
20  cards
Chapter 9: Inventories: Additional Valuation Issues
Lifo reserve,
Lifo effect,
Last in first out costing method
38  cards
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Conditional contribution,
Contribution of assets,
Contributions
66  cards
Chapter 11: Depreciation, Impairments, and Depletion
Modified accelerated cost recover...,
Macrs depreciation method by class,
Optional straight line method
44  cards
Chapter 12: Intangible Assets
Intangible assets on balance sheet,
Treatment of research and develop...,
Research development activities
28  cards
Chapter 13: Current Liabilities and Contingencies
Self insurance,
Accounting recognition of asset r...,
Consideration payable
48  cards
Chapter 14: Long Term Liabilities
Classification of discount and pr...,
Effective interest rate amortizat...,
Treatment of bond issue costs
40  cards

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Theory of Financial Accounting I

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