• Lecture Financial accounting (7/e): Chapter 6 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 6 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 6 - Reporting and interpreting sales revenue, receivables and cash. After studying this chapter, you should be able to: Apply the revenue principle to determine the accepted time to record sales revenue for typical retailers, wholesalers, manufacturers, and service companies; analyze the impact of credit card sales, sales discounts, and sales returns on the amounts reported as net sales; analyze and interpret the gross profit...

     15 p vcef 15/06/2016 59 0

  • Lecture Financial accounting (7/e): Chapter 2 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 2 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 2 - Investing and financing decisions and the balance sheet. After studying this chapter, you should be able to: Define the objective of financial reporting, the elements of the balance sheet, and the related key accounting assumptions and principles; identify what constitutes a business transaction and recognize common balance sheet account titles used in business; Apply transaction analysis to simple business transactions in terms of...

     15 p vcef 15/06/2016 65 0

  • Lecture Financial accounting (7/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 8 - Reporting and interpreting property, plant, and equipment; natural resources; and intangibles. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used...

     17 p vcef 15/06/2016 48 0

  • Lecture Financial accounting (7/e): Chapter 9 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 9 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present...

     14 p vcef 15/06/2016 64 0

  • Lecture Financial accounting (7/e): Chapter 5 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 5 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 5 - Communicating and interpreting accounting information. After studying this chapter, you should be able to: Recognize the people involved in the accounting communication process, their roles in the process, and the guidance they receive from legal and professional standards; identify the steps in the accounting communication process, including the issuance of press releases, annual reports, quarterly reports, and SEC filings, as...

     16 p vcef 15/06/2016 55 0

  • Lecture Financial accounting (7/e): Chapter 12 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 12 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 12 - Reporting and interpreting investments in other corporations. After studying this chapter, you should be able to: Analyze and report investments in debt securities held to maturity, analyze and report passive investments in securities using the fair value method, analyze and report investments involving significant influence using the equity method, analyze and report investments in controlling interests.

     17 p vcef 15/06/2016 53 0

  • Lecture Financial accounting (7/e): Chapter 7 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 7 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 7 - Reporting and interpreting cost of goods sold and inventory. In this chapter students will be able to: Apply the cost principle to identify the amounts that should be included in inventory and the matching principle to determine cost of goods sold for typical retailers, wholesalers, and manufacturers; report inventory and cost of goods sold using the four inventory costing methods; decide when the use of different inventory costing...

     16 p vcef 15/06/2016 55 0

  • Lecture Financial accounting (7/e): Chapter 13 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 13 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 13 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio;...

     17 p vcef 15/06/2016 56 0

  • Lecture Financial accounting (7/e): Chapter 10 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 10 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 10 - Reporting and interpreting bonds. After studying this chapter, you should be able to: Describe the characteristics of bonds, report bonds payable and interest expense for bonds sold at par and analyze the times interest earned ratio, report bonds payable and interest expense for bonds sold at a discount, report bonds payable and interest expense for bonds sold at a premium, analyze the debt-to-equity ratio, report the early...

     15 p vcef 15/06/2016 57 0

  • Lecture Financial accounting (7/e): Chapter 11 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 11 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 11 - Reporting and interpreting owners’ equity. After studying this chapter, you should be able to: Explain the role of stock in the capital structure of a corporation, analyze the earnings per share ratio, describe the characteristics of common stock and analyze transactions affecting common stock, discuss dividends and analyze transactions,...

     17 p vcef 15/06/2016 62 0

  • Lecture Financial accounting (7/e): Chapter 14 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Lecture Financial accounting (7/e): Chapter 14 - Robert Libby, Patricia A. Libby, Daniel G. Short

    Chapter 14 - Analyzing financial statements. After studying this chapter, you should be able to: Explain how a company's business strategy affects financial analysis, discuss how analysts use financial statements; compute and interpret component percentages; compute and interpret profitability ratios; compute and interpret liquidity ratios; compute and interpret solvency ratios; compute and interpret market test ratios.

     18 p vcef 15/06/2016 58 0

  • Lecture Management: A Pacific rim focus - Chapter 1: The challenge of management

    Lecture Management: A Pacific rim focus - Chapter 1: The challenge of management

    Chapter 1 - The challenge of management. In this chapter, the following content will be discussed: Overview of management, what managers actually do, managerial qualities, management job roles, 21st century management.

     18 p vcef 21/05/2016 67 2

Hướng dẫn khai thác thư viện số