Intro to Financial Accounting
Professor: Burns, C
Notes: Brandi
Types of Adjusting Entries
Characteristics of Adj Entries
Adj Entries & Acct Principles
Effects of Adj Entries
Statement of Retained Earnings
The Balance Sheet
Adequate Disclosure
Temporary Equity Accounts
Closing Entries
Financial Analysis
Interim Financial Statements
The Accounting Cycle
Inventory
Operating Cycle
Manufacturers
Merchandisers
Income Statement
Subsidiary Ledger Accounts
Perpetual Inventory System
Formulas
Discount Terms
Reporting Cash on Balance Sheet
The Statement of Cash Flows
Cash Management
Using Excess Cash Efficiently
Internal Control over Cash
Cash Over and Short
Bank Reconciliation (E 7.1, 7.5)
Marketable Securities
Acct for Notes Receivable
Allowance for Doubtful Accts
Uncollectible Accounts (P 7.3)