Tài liệu Tài Chính - Ngân Hàng

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

Chapter 7 - Reporting and interpreting cost of goods sold and inventory. After studying this chapter, you should 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 methods is beneficial to a company.

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

Chapter 8 - Reporting and interpreting property, plant, and equipment; intangibles; and natural resources. 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 over time.

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Lecture Financial accounting (8/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 value concepts to liabilities.

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Lecture Financial accounting (8/e): Chapter 10 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 10 - Reporting and interpreting bonds. This chapter 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 retirement of bonds.

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Lecture Financial accounting (8/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.

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Lecture Financial accounting (8/e): Chapter 12 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 12 - 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.

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Lecture Financial accounting (8/e): Chapter 13 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 13 - 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.

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

Appendix E: Reporting and interpreting investments in other corporations. This chapter includes contents: Passive investments in debt and equity securities, investments in stock for significant influence, investments in stock for control, types of investments and accounting methods, debt held to maturity: amortized cost method,...

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Lecture Financial accounting (8/e): Chapter 1 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 1, financial statements and business decisions. After studying this chapter, you should be able to: Recognize the information conveyed in each of the four basic financial statements and the way that it is used by different decision makers, identify the role of generally accepted accounting principles (GAAP) in determining financial statement content and how companies ensure the accuracy of their financial statements.

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Lecture Financial accounting (8/e): Chapter 2 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 2, investing and financing decisions and the accounting system. 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.

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Lecture Financial accounting (8/e): Chapter 3 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 3 - Operating decisions and the accounting system. As noted in the introduction of this chapter, Chipotle Mexican Grill’s philosophy of “Food with Integrity” guides its operating decisions. Food with Integrity entails finding and serving high-quality sustainably and organically raised food. It also includes showing respect for animals, the environment, and people involved in the operations.

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Lecture Financial accounting (8/e): Chapter 4 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 4 - Adjustments, financial statements, and the quality of earnings. After studying this chapter, you should be able to: Explain the purpose of a trial balance; explain the purpose of adjustments and analyze the adjustments necessary at the end of the period to update balance sheet and income statement accounts; present an income statement with earnings per share, statement of stockholders' equity, balance sheet, and statement of cash flows; compute and interpret the net profit margin, explain the closing process.

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Lecture Financial accounting (8/e): Chapter 5 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 5 - Communicating and interpreting accounting information. In this chapter you will learn: 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 well as the role of electronic information services in this process.

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Lecture Financial accounting (8/e): Chapter 6 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 6 - Reporting and interpreting sales revenue, receivables, and cash. In this chapter, students will be able to understand: 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 percentage.

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Management accounting: Information for creating and managing value (4/e): Chapter 3 - Kim Langfield-Smith, Helen Thorne

Lecture Management accounting: Information for creating and managing value (4/e): Chapter 3 Cost behaviour, cost drivers and cost estimation. In this chapter you will learn: What are cost behaviour, cost estimation and cost prediction? Cost drivers.

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Management accounting: Information for creating and managing value (4/e): Chapter 4 - Kim Langfield-Smith, Helen Thorne

Chapter 4 Product costing systems. Learning objectives of this chapter include: Product costing systems, different product costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead costs to products,...

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Management accounting: Information for creating and managing value (4/e): Chapter 5 - Kim Langfield-Smith, Helen Thorne

Chapter 5 Process costing and operation costing. Learning objectives of this chapter: Process costing at Spritz, Process costing with work in process inventories, process costing using the weighted average method, process costing using the FIFO method, process costing and spoilage, operation costing, other issues in process costing.

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Management accounting: Information for creating and managing value (4/e): Chapter 6 - Kim Langfield-Smith, Helen Thorne

Lecture Management accounting: Information for creating and managing value (4/e) - Chapter 6 Service costing. After studying this chapter you will be able to understand what are service organisations? Cost classifications in service organisations.

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Management accounting: Information for creating and managing value (4/e): Chapter 7 - Kim Langfield-Smith, Helen Thorne

Lecture Management accounting: Information for creating and managing value (4/e) - Chapter 7 A closer look at overhead costs. This chapter presents the following content: What are overhead costs? Allocating indirect costs: some general principles, allocating overhead costs to products,...

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Management accounting: Information for creating and managing value (4/e): Chapter 8 - Kim Langfield-Smith, Helen Thorne

Chapter 8 Activity-based costing, This chapter presents the following content: Problems with conventional product costing systems, an activity-based costing model, initial decisions about ABC at Mason & Cox, using the ABC model for product costing at Mason & Cox, activity-based versus conventional product costs,...

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Management accounting: Information for creating and managing value (4/e): Chapter 9 - Kim Langfield-Smith, Helen Thorne

Chapter 9 - Budgeting systems. In this chapter, students will be able to understand: strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool,...

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Management accounting: Information for creating and managing value (4/e): Chapter 10 - Kim Langfield-Smith, Helen Thorne

Lecture Management accounting: Information for creating and managing value (4/e) - Chapter 10 Standard costs for control: direct material and direct labour. Learning objectives of this chapter include: Controlling costs, setting standards, investigating significant variances and taking corrective actions,...and another contents.

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Management accounting: Information for creating and managing value (4/e): Chapter 11 - Kim Langfield-Smith, Helen Thorne

Chapter 11 - Standard costs for control: flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...

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Management accounting: Information for creating and managing value (4/e): Chapter 12 - Kim Langfield-Smith, Helen Thorne

Chapter 12 - Financial performance reports and transfer pricing. This chapter presents the following content: Decentralisation and responsibility accounting, decentralisation, responsibility centres, new developments in organisational structuring, financial performance reports,...

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Management accounting: Information for creating and managing value (4/e): Chapter 13 - Kim Langfield-Smith, Helen Thorne

Chapter 13 - Financial performance measures for investment centres and reward systems. After completing this chapter, you should be able to: calculate an investment centre’s return on investment (ROI), and residual income; describe some advantages and limitations of both ROI and residual income as performance measures; explain how to minimise the negative behavioural incentives associated with using return on investment to evaluate performance;...

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Management accounting: Information for creating and managing value (4/e): Chapter 14 - Kim Langfield-Smith, Helen Thorne

Chapter 14 - Contemporary approaches to measuring and managing performance. In this chapter, we explain that many organisations use performance measurement systems that go beyond the measurement of financial performance. These contemporary approaches to performance measurement may entail placing a greater emphasis on non-financial measures, implementing balanced scorecards and using benchmarking techniques to better manage resources, and hence, improve performance.

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Management accounting: Information for creating and managing value (4/e): Chapter 15 - Kim Langfield-Smith, Helen Thorne

Chapter 15 - Managing costs and time for customer value. After completing this chapter, you should be able to: define ‘cost management’ and explain how it differs from conventional approaches to cost control, use the four steps of activity-based management to reduce costs and increase customer value, identify opportunities for cost reduction by undertaking value analysis,...

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Management accounting: Information for creating and managing value (4/e): Chapter 16 - Kim Langfield-Smith, Helen Thorne

Chapter 16 - Managing suppliers, customers and quality. This chapter presents the following content: Supply chain management (SCM), managing suppliers, managing inventory, economic order quantity (EOQ), timing of orders under EOQ, assumptions underlying EOQ,...

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Management accounting: Information for creating and managing value (4/e): Chapter 17 - Kim Langfield-Smith, Helen Thorne

Chapter 17 - Environmental and social management accounting. This chapter presents the following content: Corporate social responsibility and external reporting, environmental management accounting (EMA), financially-oriented EMA, physically-oriented EMA, environmental management systems (EMS) and EMA,...

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Management accounting: Information for creating and managing value (4/e): Chapter 18 - Kim Langfield-Smith, Helen Thorne

Chapter 18 - Cost volume profit analysis. This chapter presents the following content: Cost volume profit (CVP) analysis, the break-even point, formulas, terminology, graphing cost volume profit relationships, profit volume (PV) graph, target net profit,...

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