An edition of Income Measurement & The Reporting Cycle The Accounting Cycle
(2013)
Income Measurement & The Reporting Cycle The Accounting Cycle
by Larry M. Walther , Christopher J. Skouse...
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In the second text in the comprehensive Accounting Cycle series, readers continue their study of accountancy by examining two important aspects: income measurement and the reporting cycle. This text follows up on the fundamentals of accounting that were laid out in Basics of Accounting and Information Processing. It is available as a free e-book to download here.
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Publish Date
2013
Publisher
Bookboon.com
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Subjects
Accounting & FinanceShowing 1 featured edition. View all 1 editions?
| Edition | Availability |
|---|---|
1
Income Measurement & The Reporting Cycle The Accounting Cycle
2013, Bookboon.com
8776815846 9788776815844
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Book Details
Table of Contents
Content
1. Part 1: Income Measurement
2. “Measurement Triggering” Transactions and Events
2.1. The Meaning of “Accounting” Income
2.2. More Income Terminology
2.3. An Emphasis on Transactions and Events
3. The Periodicity Assumption
3.1. Accounting Implications
4. Basic Elements of Revenue Recognition
4.1. Payment and Revenue Recognition
5. Basic Elements of Expense Recognition
5.1. Payment and Expense Recognition
6. The Adjusting Process and Related Entries
6.1. Illustration of Prepaid Insurance
6.2. Illustration of Prepaid Rent
6.3. I’m a Bit Confused – Exactly When do I Adjust?
6.4. Illustration of Supplies
6.5. Depreciation
6.6. Unearned Revenues
6.7. Accruals
6.8. Accrued Salaries
6.9. Accrued Interest
6.10. Accrued Rent
6.11. Accrued Revenue
6.12. Recap of Adjustments
6.13. The Adjusted Trial Balance
6.14. Alternative Procedures for Certain Adjustments
7. Accrual- Versus Cash- Basis Accounting
7.1. Modified Approaches
7.2. Illustration of Cash- Versus Accrual Basis of Accounting
8. Part 2: The Reporting Cycle
9. Preparing Financial Statements
9.1. An Illustration
9.2. Considering the Actual Process for Adjustments
9.3. Financial Statements
9.4. Computerization
9.5. A Worksheet Approach
9.6. An Additional Illustration
10. The Accounting Cycle and Closing Process
10.1. The Closing Process
10.2. Post Closing Trial Balance
10.3. Revisiting Computerization
11. Reversing Entries
12. Classified Balance Sheets
12.1. Assets
12.2. Liabilities
12.3. Equity
12.4. Other Entity Forms
12.5. Notes to the Financial Statements
13. Business Liquidity and the Operating Cycle
13.1. Working Capital
13.2. Current Ratio
13.3. Quick Ratio
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History
- Created July 13, 2015
- 4 revisions
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| August 22, 2020 | Edited by ISBNbot2 | normalize ISBN |
| July 13, 2015 | Edited by Alice Kirk | Edited without comment. |
| July 13, 2015 | Edited by Alice Kirk | Added new cover |
| July 13, 2015 | Created by Alice Kirk | Added new book. |