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Lecture Financial accounting 2 - Chapter 8: Long-Term liabilities
Lecture Financial accounting 2 - Chapter 8: Long-Term liabilities. After studying this chapter, you should be able to: identify bond and accounting for bond; recognition and accounting for other long-term liabilities; understand the requirement of disclosure of long-term liabilities;...
29 p dhktna 31/05/2023 13 0
Từ khóa: Lecture Financial accounting 2, Bài giảng Kế toán tài chính 2, Financial accounting, Long-Term liabilities, Accounting for bond, The contractual interest rate, Accounting for bond at issuing date
Lecture Financial accounting 2 - Chapter 7: Current liabilities and contingencies
Lecture Financial accounting 2 - Chapter 7: Current liabilities and contingencies. After studying this chapter, you should be able to: explain a current liability, and identify the major types of current liabilities; describe the accounting for notes payable; explain the accounting for other current liabilities; explain the financial statement presentation and analysis of current liabilities;...
34 p dhktna 31/05/2023 12 0
Từ khóa: Lecture Financial accounting 2, Bài giảng Kế toán tài chính 2, Financial accounting, Current liabilities, Accounting for provision, Accounting for current liabilities, Accounts payable
Lecture Financial accounting 2 - Chapter 9: Stockholders’ equity
Lecture Financial accounting 2 - Chapter 9: Stockholders’ equity. After studying this chapter, you should be able to: identify types of equity; recognition and accounting for shares and other reserves in business; identify types of dividends and accounting treatment for dividends; understand the requirement of disclosure of equity;...
30 p dhktna 31/05/2023 15 0
Từ khóa: Lecture Financial accounting 2, Bài giảng Kế toán tài chính 2, Financial accounting, Stockholders’ equity, Share capital, Reserves in business, Equity – Share capital
Lecture Financial accounting 2 - Chapter 12: Financial statements
Lecture Financial accounting 2 - Chapter 12: Financial statements. After studying this chapter, you should be able to: identify the main financial statements and their purpose; understand how to prepare Statement of financial position, statement of comprehensive income, statement of cash flows, statement of changes in equity and notes to financial statements;...
36 p dhktna 31/05/2023 13 0
Từ khóa: Lecture Financial accounting 2, Bài giảng Kế toán tài chính 2, Financial accounting, Financial statements, Statement of financial position, Statement of comprehensive income, Statement of cash flows
Lecture Financial accounting 2 - Chapter 10: Investments
Lecture Financial accounting 2 - Chapter 10: Investments. After studying this chapter, you should be able to: describe debt investments and equity investments; understand the accounting for debt investments; understand the accounting for equity investments; understand how to presentation and disclosure;...
42 p dhktna 31/05/2023 16 0
Từ khóa: Lecture Financial accounting 2, Bài giảng Kế toán tài chính 2, Financial accounting, Investments in debt securities, Investments in equity securities, Accounting for debt securities
Lecture Financial accounting 2 - Chapter 11: Revenue
Lecture Financial accounting 2 - Chapter 11: Revenue. After studying this chapter, you should be able to: definition of revenue; types of revenue; the five-step model; other revenue recognition issues;...
39 p dhktna 31/05/2023 13 0
Từ khóa: Lecture Financial accounting 2, Bài giảng Kế toán tài chính 2, Financial accounting, Revenue recognition issues, Sale allowances, Trade discount allowances, Cash discount allowances
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