tailieunhanh - Issues in Financial Accounting (32)

PART III: Decision Tools. Lecture 32. Course Learning. Learning Objectives. Objectives 1. Reviewing the topics of the course that are already. covered. 2. Identifying the decision making tools that are. studied in the last section of the outline. 3. Revisit the contingent liabilities. 4. Revisit the income taxes. 5. Revisit the Pension benefit. 6. Revisit the revenue recognition. 7. Further analysis tools that should be studied. 8. Course Management’s. Management’s Decision-Making. Decision-Making Process. Process. PART I: Review of Basic Concepts. Course Brief. Accounting History. Financial Accounting and Accounting Standards. Conceptual Framework underlying Financial. Accounting. Review of Accounting Information Management’s. Management’s Decision-Making. Decision-Making Process. Process. PART II: Corporate Accounting Concepts and Issues. Practical Issues related to Income statement. Practical issues related to balance sheet and cash flow. Practical Issues in Cash and Receivables. Valuations of Inventory issues. Acquisition and disposition of property, plant and equipment. Depreciation, impairment and depletion. Intangible assets. Current Liabilities and contingencies. Corporation: Dividend, retained earnings, income reporting, shareholders’. equity. Dilutive securities and earning per share. Investments. Revenue recognition. Accounting for income taxes. Accounting for pension and post-retirement benefits. Accounting and time value of money Management’s. Management’s Decision-Making. Decision-Making Process. Process. PART III: Decision Tools. Statement of cash flow. Financial Statement analysis. Accounting for leases. Cost volume profit Relationship. Incremental analysis and capital Decision. Decision Tools. Tools. Statement of Cash flow. Preparation of the Statement. Usefulness. Classification of cash flows. Format of statement. Steps in preparation. Examples. Sources of information. Indirect vs. direct method. Special Problems in Statement Preparation. Adjustments to net income. Accounts receivable (net). Other working capital changes. Net losses. Significant noncash transactions. Use of a Worksheet. Preparation of worksheet. Analysis of Preparation of final statement Decision. Decision Tools. Tools. Financial Statement Analysis. Basicsof Financial Statement. Analysis. Need for comparative analysis. Tools of analysis Horizontal and Vertical Analysis. Balance sheet. Income statement. Earning Power and Irregular Items. Retained earnings. Discontinued operations. Ratio Analysis Extraordinary items. Liquidity. Changes in accounting principle. Profitability. Comprehensive income S

• Sáng kiến kinh nghiệm
• Issues in economics today
• Lecture Issues in economics today
• Macroeconomic issues
• International issues
• Price control issues
• Opportunity cost
• Demand model
• Elasticity of demand
• Firm production
• Perfect competition
• Gross domestic product
• Federal spending
• Fiscal policy
• Monetary policy
• Flaws in the CPI
• International trade
• International monetary fund
• Trade agreements
• Economic model
• Environmental problems
• Economic models of health care
• Medicaid costs
• Public insurance
• Prescription drugs
• Economics of crime
• Human capital
• Measuring poverty
• Social security
• Head start
• Affirmative action