tailieunhanh - Lecture Accounting: What the numbers mean (2/e) - Chapter 4: Accounting for and presentation of current assets

Chapter 4 - Accounting for and presentation of current assets. The following will be discussed in this chapter: Cash and cash equivalents, cash management program, internal control system, short-term marketable securities, bank reconciliation, accounts receivable and bad debts, inventories, inventory cost-flow assumptions, impact of inventory errors, prepaid expenses.