Income Measurement & The Reporting Cycle The Accounting Cycle
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776815844
Table of contents: title: Sisältö; title: Part 1: Income Measurement; title: “Measurement Triggering” Transactions and Events; title: The Meaning of “Accounting” Income; title: More Income Terminology; title: An Emphasis on Transactions and Events; title: The Periodicity Assumption; title: Accounting Implications; title: Basic Elements of Revenue Recognition; title: Payment and Revenue Recognition; title: Basic Elements of Expense Recognition; title: Payment and Expense Recognition; title: The Adjusting Process and Related Entries; title: Illustration of Prepaid Insurance; title: Illustration of Prepaid Rent; title: I’m a Bit Confused – Exactly When do I Adjust?; title: Illustration of Supplies; title: Depreciation; title: Unearned Revenues; title: Accruals; title: Accrued Salaries; title: Accrued Interest; title: Accrued Rent; title: Accrued Revenue; title: Recap of Adjustments; title: The Adjusted Trial Balance; title: Alternative Procedures for Certain Adjustments; title: Accrual- Versus Cash- Basis Accounting; title: Modified Approaches; title: Illustration of Cash- Versus Accrual Basis of Accounting; title: Part 2: The Reporting Cycle; title: Preparing Financial Statements; title: An Illustration; title: Considering the Actual Process for Adjustments; title: Financial Statements; title: Computerization; title: A Worksheet Approach; title: An Additional Illustration; title: The Accounting Cycle and Closing Process; title: The Closing Process; title: Post Closing Trial Balance; title: Revisiting Computerization; title: Reversing Entries; title: Classified Balance Sheets; title: Assets; title: Liabilities; title: Equity; title: Other Entity Forms; title: Notes to the Financial Statements; title: Business Liquidity and the Operating Cycle; title: Working Capital; title: Current Ratio; title: Quick Ratio