tailieunhanh - Ebook Fundamentals of financial accounting (3rd edition): Part 2

(BQ) Part 2 book "Fundamentals of financial accounting" has contents: Reporting and interpreting long lived tangible and intangible assets, reporting and interpreting the statement of cash flows, measuring and evaluating financial performance,. And other contents. | Confirming Pages CHAPTER 9 Reporting and Interpreting Long-Lived Tangible and Intangible Assets YOUR LEARNING OBJECTIVES Understand the business LO1 Define, classify, and explain the nature of long-lived assets. Study the accounting methods LO2 LO3 LO4 LO5 LO6 Apply the cost principle to the acquisition of long-lived assets. Apply various depreciation methods as economic benefits are used up over time. Explain the effect of asset impairment on the financial statements. Analyze the disposal of long-lived tangible assets. Analyze the acquisition, use, and disposal of long-lived intangible assets. Evaluate the results T H AT WAS THEN In the past few chapters, you learned about the sale of goods and services to customers. LO7 LO8 Interpret the fixed asset turnover ratio. Describe factors to consider when comparing companies’ long-lived assets. Review the chapter Lecture Presentation–LP9 400 400 10/20/09 6:37:05 PM Confirming Pages FOCUS COMPANY: Cedar Fair M ost people agonize over how much money to spend on a house or which car to buy. After all, they will own these expensive items for many years to come. The same concerns exist when companies acquire long-lived assets. One of the major challenges business managers face is determining the right amount to invest in long-lived assets. The task is especially challenging for companies such as Disney, Six Flags, and Cedar Fair, which operate amusement parks. Unlike merchandising companies, an amusement park cannot build up an inventory of unused roller-coaster seats to be sold sometime in the future. If managers build more rides than needed to satisfy park-goers, some rides will run with empty seats. Although the company will still incur all the costs of running the rides, it will generate only a fraction of the potential revenue. On the other hand, amusement parks can also run into trouble if they have too few rides to .

• Kế toán - Kiểm toán
• Financial accounting
• Evaluating financial performance
• Interpreting the statement
• Cash flows
• Intangible assets
• Interpreting long lived tangible
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet