Current Assets
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776814854
Table of contents: title: Sisältö; title: Part 1. Special Issues for Merchants; title: The Merchandising Operation - Sales; title: Sales; title: Sales Returns and Allowances; title: Trade Discounts; title: Credit Cards; title: Cash Discounts; title: Purchase Considerations for Merchandising Business; title: Merchandise Acquisition; title: Periodic Inventory System; title: Purchase Returns and Allowances; title: Cash Discount; title: Gross Recording of Purchases/Discounts; title: Net Recording of Purchases/Discounts Lost; title: Comparison of Gross vs. Net; title: Freight Charges; title: The Calculation of Net Purchases; title: Cost of Goods Sold; title: Detailed Income Statement for Merchandise Operation; title: Closing Entries; title: Alternative Inventory System; title: Income Statement Enhancements; title: Analysis of a Detailed Income Statement; title: The Control Structure; title: Internal Control in the Merchandising Environment; title: Internal Control and the Purchasing Cycle; title: Generalizing About Control; title: Part 2. Cash and Highly-Liquid Investments; title: Cash Composition; title: Cash Equivalents; title: Cash Management; title: Strategies to Enhance Cash Flows; title: Bank Reconciliation; title: Comprehensive Illustration of Bank Reconciliation; title: Proof of Cash; title: Petty Cash; title: Replenishment of Petty Cash; title: Cash Short and Over; title: Increasing the Base Fund; title: Trading Securities; title: An Illustration; title: Rationale for Fair Value Accounting; title: Alternative: A Valuation Adjustments Account; title: Dividend and Interest; title: Derivatives; title: Part 3. Accounts Receivable; title: The Costs and Benefits of Selling on Credit; title: Credit Sales; title: Credit Cards; title: Accounting for Uncollectible Receivables; title: Direct Write-off Method; title: Alternative Approaches for Uncollectible; title: Determining the Allowance Account; title: Writing off Uncollectible Accounts; title: Collection of an Account Previously Written off; title: Matching Achieved; title: Monitoring and Managing Accounts Receivable; title: Notes Receivable; title: Accounting for Notes Receivable; title: A Dishonored Note; title: Notes and Adjusting Entries; title: Part 4. Inventory; title: The Components of Inventory; title: Determining Which Goods to Include in Inventory; title: Inventory Costing Methods; title: Determining the Cost of Ending Inventory; title: Costing Methods; title: First-in, First-out Calculations; title: Last-in, First-out Calculations; title: Weighted-Average Calculations; title: Preliminary Recap and Comparison; title: Detailed Illustrations; title: FIFO; title: LIFO; title: Weighted-Average; title: Comparing Inventory Method; title: Specific Identification; title: Perpetual Inventory Systems; title: Perpetual FIFO; title: Journal Entries; title: Perpetual LIFO; title: Moving Average; title: Lower of Cost or Market Adjustments; title: Measuring Market Value; title: Application of the Lower-of-Cost-or-Market Rule; title: Inventory Estimation Techniques; title: Gross Profit Method; title: Retail Method; title: Inventory Management; title: Inventory Errors