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Notes I Made On The Entire Course For The Final Exam.

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Notes I Made On The Entire Course For The Final Exam.

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22 Pages Partial Study Notes > 2 Years old
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Topics this document covers:
Ownership equity Finance Business Corporate finance Balance sheet Book value Cash flow statement Historical cost Accountancy Generally Accepted Accounting Principles Working capital Free cash flow
This is a Partial Set of Study Notes

Partial Study Notes typically cover only single topics of a unit of study or do not cover multiple topics in significant detail. They are generally less than 20 pages in length.

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Topics this document covers:
Ownership equity Finance Business Corporate finance Balance sheet Book value Cash flow statement Historical cost Accountancy Generally Accepted Accounting Principles Working capital Free cash flow
Sample Text:
ture economic benefits Controlled by entity Past transaction Recognition criteria Future economic benefits probable Can be measured reliably Liabilities Essential characteristics Present obligation Outflow of future economic benefits Recognition criteria Outflow of future economic benefits probable Can be measured reliably Methods for valuing Assets and Liabilities Historical costs Market value (value in exchange) Value in use (present value) Liquidation value Price-adjusted historical costs Income Essential characteristics Increases in economic benefits Results in increases in equity Not contributed by owners Income = Revenue (ordinary course of business) + Gain (not ordinary course of business) Recognition criteria Increase in future economic benefits (whether an increase in asset or a decrease in liability) Can be measured reliably Revenue Recognition options Point of sale/d...
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