Intermediate accounting 15e kieso warfield chapter 09
Intermediate accounting 13th kieso warfield chapter 09
... CHAPTER INVENTORIES: ADDITIONAL VALUATION ISSUES Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 9-2 Learning Learning Objectives ... current period Chapter 9-8 LO Describe and apply the lower-of-cost-or-market rule Lower-of-Cost-or-Market Lower-of-Cost-or-Market How LCM Works (Individual Items) Illustration 9-5 Chapter 9-9 Solution ... to date Chapter 9-21 LO Explain when companies use the relative sales value method to value inventories Valuation Valuation Bases Bases E9-7 (Relative Sales Value Method - Solution) x x Chapter...
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Intermediate accounting 13th kieso warfield chapter 01
... CHAPTER FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 1-2 Learning Learning Objectives ... financial accounting Chapter 1-3 Financial Financial Accounting Accounting and and Accounting Accounting Standards Standards Financial Statements and Financial Reporting Accounting and capital ... Committee Committee on on Accounting Accounting Procedures Procedures Chapter 1-16 Accounting Accounting Principles Principles Board Board 1939 to 1959 1959 to 1973 Issued 51 Accounting Research...
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Intermediate accounting 13th kieso warfield chapter 02
... CHAPTER CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 2-2 Learning Learning Objectives ... on reporting accounting information Chapter 2-3 Financial Financial Accounting Accounting and and Accounting Accounting Standards Standards Conceptual Framework Need Development Chapter 2-4 First ... characteristics of accounting information Define the basic elements of financial statements Describe the basic assumptions of accounting Explain the application of the basic principles of accounting...
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Intermediate accounting 13th kieso warfield chapter 03
... CHAPTER THE ACCOUNTING INFORMATION SYSTEM Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 3-2 Learning Learning Objectives Objectives Understand basic accounting ... Prepare closing entries Chapter 3-3 The The Accounting Accounting Information Information System System Accounting Information System Basic terminology Debits and credits Accounting equation Financial ... entries Accounting Accounting Information Information System System Accounting Information System (AIS) Collects and processes transaction data Disseminates the information to interested parties Chapter...
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Intermediate accounting 13th kieso warfield chapter 04
... CHAPTER INCOME STATEMENT AND RELATED INFORMATION Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 4-2 Learning Learning Objectives ... 4-10 Calculation of a Change in Accounting Principle Illustration 4-11 Income Statement Presentation of a Change in Accounting Principle (Based on 30% tax rate) Chapter 4-34 Solution on notes ... Increase Decrease Net income Net loss Change in accounting principle Dividends Error corrections Change in accounting principles Error corrections Chapter 4-48 LO Prepare a retained earnings statement...
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Intermediate accounting 13th kieso warfield chapter 05
... CHAPTER BALANCE SHEET AND STATEMENT OF CASH FLOWS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 5-2 Learning Learning Objectives ... disclosure Chapter 5-4 Statement of Cash Flows Balance Balance Sheet Sheet Usefulness of the Balance Sheet Evaluating the capital structure Assess risk and future cash flows Analyze the company’s: Chapter ... Current or Noncurrent Chapter 5-11 LO Identify the major classifications of the balance sheet Balance Balance Sheet Sheet –– “Current “Current Assets” Assets” Short-Term Investments Chapter 5-12 Illustration...
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Intermediate accounting 13th kieso warfield chapter 06
... CHAPTER ACCOUNTING AND THE TIME VALUE OF MONEY Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 6-2 Learning Learning Objectives Objectives Identify accounting ... deferred annuities and bonds Apply expected cash flows to present value measurement Chapter 6-3 Accounting Accounting and and the the Time Time Value Value of of Money Money Basic Time Value ... in the future Why? Chapter 6-5 LO Identify accounting topics where the time value of money is relevant Basic Basic Time Time Value Value Concepts Concepts Applications to Accounting Topics:...
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Intermediate accounting 13th kieso warfield chapter 07
... CHAPTER CASH AND RECEIVABLES Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 7-2 Learning Learning Objectives Objectives ... End Chapter 7-20 LO Explain accounting issues related to recognition of accounts receivable Accounting Accounting for for Accounts Accounts Receivable Receivable Chapter 7-21 LO Explain accounting ... receivable Accounting Accounting for for Accounts Accounts Receivable Receivable Chapter 7-22 LO Explain accounting issues related to recognition of accounts receivable Accounting Accounting...
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Intermediate accounting 13th kieso warfield chapter 08
... CHAPTER VALUATION OF INVENTORIES: A COST-BASIS APPROACH Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 8-2 Learning Learning Objectives ... methods Chapter 8-3 Valuation Valuation of of Inventories: Inventories: Cost-Basis Cost-Basis Approach Approach Inventory Issues Classification Cost flow Control Basic inventory valuation Chapter ... sale Chapter 8-6 LO Identify major classifications of inventory Inventory Inventory Issues Issues Classification Illustration 8-1 Three accounts Raw materials Work in process Finished goods Chapter...
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Intermediate accounting 13th kieso warfield chapter 10
... CHAPTER 10 ACQUISITION AND DISPOSITION OF PROPERTY, PLANT, AND EQUIPMENT Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 10- 2 Learning Learning ... December 31, 2 010 Shalla had the following debt outstanding at December 31, 2 010 Compute the weighted-average accumulated expenditures during 2 010 Chapter 10- 25 LO Describe the accounting problems ... substance Chapter 10- 33 LO Understand accounting issues related to acquiring and valuing plant assets Valuation Valuation of of PP&E PP&E Accounting for Exchanges Illustration 10- 10 * If cash...
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Intermediate accounting 13th kieso warfield chapter 11
... CHAPTER 11 DEPRECIATION, IMPAIRMENTS, AND DEPLETION Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 11- 2 Learning Learning Objectives ... cash flows Chapter 11- 28 LO Explain the accounting issues related to asset impairment Impairments Impairments Illustration 11- 16 Accounting for Impairments Chapter 11- 29 LO Explain the accounting ... for 2001 Chapter 11- 36 LO Explain the accounting procedures for depletion of natural resources Depletion Depletion E11-19 (Depletion Computations—Timber) Chapter 11- 37 LO Explain the accounting...
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Intermediate accounting 13th kieso warfield chapter 13
... CHAPTER 13 CURRENT LIABILITIES AND CONTINGENCIES Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 13- 2 Learning Learning Objectives ... 12/31/10 Chapter 13- 40 LO Identify the criteria used to account for and disclose gain and loss contingencies Loss Loss Contingencies Contingencies Illustration 13- 10 Chapter 13- 41 LO Explain the accounting ... possible Remote Chapter 13- 38 LO Identify the criteria used to account for and disclose gain and loss contingencies Loss Loss Contingencies Contingencies Chapter 13- 39 Probability Accounting Probable...
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Intermediate accounting 13th kieso warfield chapter 14
... CHAPTER 14 LONG-TERM LIABILITIES Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 14- 2 Learning Learning Objectives Objectives ... circumstance Chapter 14- 40 LO Explain the accounting for long-term notes payable Special Special Notes Notes Payable Payable Situations Situations Illustration 14- 15 Illustration 14- 16 Chapter 14- 41 ... 5,720 75,000 5,720 ($47,663 x 12%) Chapter 14- 35 LO Explain the accounting for long-term notes payable Interest-Bearing Interest-Bearing Notes Notes BE14 -14: McCormick Corporation issued a 4-year,...
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Intermediate accounting 13th kieso warfield chapter 17
... CHAPTER 17 INVESTMENTS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 17- 2 Learning Learning Objectives Objectives Identify ... Debt Securities Securities Accounting for Debt Securities by Category Illustration 17- 2 Chapter 17- 8 LO Identify the three categories of debt securities and describe the accounting and reporting ... secure certain operating or financing arrangements with another company Chapter 17- 5 Investment Investment Accounting Accounting Approaches Approaches Companies account for investments based...
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Intermediate accounting 13th kieso warfield chapter 20
... CHAPTER 20 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 20- 2 Learning Learning Objectives ... expense Chapter 20- 23 LO Describe the amortization of prior service costs Using Using aa Pension Pension Work Work Sheet Sheet –– E20-7 E20-7 Chapter 20- 24 Solution on notes page ($135, 720) liability ... Pension Pension Work Work Sheet Sheet E20-7: Pension Journal Entry for 201 0 Dec 31 Pension Expense OCI - PSC Chapter 20- 25 83, 920 103,000 Pension Liability 121, 920 Cash 65,000 LO Describe the amortization...
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