... CHAPTER CHAPTER 14 14 CORPORATIONS: DIVIDENDS, RETAINED EARNINGS, AND INCOME REPORTING Accounting Principles, Eighth Edition Chapter 14- 2 Study Study Objectives Objectives ... amount per share Chapter 14- 5 LO Prepare the entries for cash dividends and stock dividends Dividends Dividends Dividends require information concerning three dates: Chapter 14- 6 LO Prepare the ... (...
... and analyze longterm debt 14- 2 Describe the accounting for the extinguishment of debt PREVIEW OF CHAPTER 14 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 14- 3 Bonds Payable Long-term ... 11 percent Illustration 14- 1 14- 15 LO Describe the accounting valuation for bonds at date of issuance Valuation of Bonds Payable Illustration 14- 1 Illustration 14-...
... CHAPTER 14 CORPORATIONS: ORGANIZATION AND CAPITAL STOCK TRANSACTIONS After studying this chapter, you should be able to: Identify the major ... Paid-in Capital in Excess of Par Value $2,000 d Common Stock $10,000 and Retained Earnings $2,000 Chapter 14 ABC Corporation issues 1,000 shares of $10 par value common stock at $12 per share In recording ... Paid-in Capital in Excess of Par...
... CHAPTER ACCOUNTING IN ACTION Accounting Principles, Eighth Edition Chapter 1-2 Study Study Objectives Objectives Explain what accounting is Identify the users and uses of accounting ... transactions on the accounting equation Understand the four financial statements and how they are prepared Chapter 1-3 Accounting Accounting in in Action Action What Whatisis Accounting? A...
... CHAPTER THE RECORDING PROCESS Accounting Principles, Eighth Edition Chapter 2-2 Study Study Objectives Objectives Explain what an ... (debit) Normal Balance Chapter 3-25 Owner’s Capital Debit / Dr Chapter 3-25 Chapter 2-14 Owner’s Drawing Credit / Cr Debit / Dr Normal Balance Normal Balance Credit / Cr Chapter 3-23 LO Define ... Debit / Dr Revenue Chapter 3-25 Credit / Cr Deb...
... CHAPTER ADJUSTING THE ACCOUNTS Accounting Principles, Eighth Edition Chapter 3-2 Study Study Objectives Objectives Explain the time period assumption Explain the accrual basis of accounting ... recognized when cash is paid Cash-basis accounting is not in accordance with generally accepted accounting principles (GAAP) Chapter 3-8 LO Explain the accrual basis of accounting T...
... CHAPTER COMPLETING THE ACCOUNTING CYCLE Accounting Principles, Eighth Edition Chapter 4-2 Study Study Objectives Objectives Prepare a worksheet ... in the accounting cycle Explain the approaches to preparing correcting entries Identify the sections of a classified balance sheet Chapter 4-3 Completing Completing the the Accounting Accounting ... 3,170 1,050 200 960 200 350 13,45...
... CHAPTER ACCOUNTING FOR MERCHANDISING OPERATIONS Accounting Principles, Eighth Edition Chapter 5-2 Study Study Objectives Objectives Identify ... Inventory and Cost of Goods Sold Chapter 5-36 LO Explain the steps in the accounting cycle for a merchandising company Completing Completing the the Accounting Accounting Cycle Cycle Closing Entries ... Prepare the necessary closing e...
... CHAPTER INVENTORIES Accounting Principles, Eighth Edition Chapter 6-2 Study Study Objectives Objectives Describe the steps in determining inventory quantities Explain the accounting ... lower-of-cost-or-market basis of accounting for inventories Indicate the effects of inventory errors on the financial statements Compute and interpret the inventory turnover ratio Chapter 6-3 Repo...
... CHAPTER ACCOUNTING INFORMATION SYSTEMS Accounting Principles, Eighth Edition Chapter 7-2 Study Study Objectives Objectives Identify the basic concepts of an accounting information ... journal Chapter 7-3 Accounting Accounting Information Information Systems Systems Basic Basic Concepts Concepts of of Accounting Accounting Information Information Systems Systems Computerized...
... CHAPTER INTERNAL CONTROL AND CASH Accounting Principles, Eighth Edition Chapter 8-2 Study Study Objectives Objectives Define internal control Identify the principles of internal ... Explain the reporting of cash Chapter 8-3 Internal Internal Control Control and and Cash Cash Internal Internal Control Control The SarbanesOxley Act Principles Limitations Chapter 8-4 Cash Cash Con...
... CHAPTER ACCOUNTING FOR RECEIVABLES Accounting Principles, Eighth Edition Chapter 9-2 Study Study Objectives Objectives Identify the ... disposition of notes receivable Explain the statement presentation and analysis of receivables Chapter 9-3 Accounting Accounting for for Receivables Receivables Types of Receivables Accounts Receivable ... written off Instructions Prepare the jou...
... CHAPTER 10 PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE ASSETS Accounting Principles, Eighth Edition Chapter 10- 2 Study Study Objectives Objectives Describe ... to Patent account Chapter 10- 47 LO Explain the basic issues related to accounting for intangible assets Accounting Accounting for for Intangible Intangible Assets Assets BE10-11 Galena Company ... Presentation 12...