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These notes cover the methods of accounting for long term assets.
Types of depreciation:
- Straight-line depreciation
- Units of Production depreciation
- Double Declining Balance depreciation
These cover all of Chapter 9, including the textbook problems we worked in class!
This study guide covers all of what Dr. Barton said we'd be tested on in Chap 5-7, including explanations and examples of journal entries and calculations. Topics include: cost of inventory items, effects of the costing methods on financial statements, FIFO, LIFO, weighted average, internal control systems, petty cash, direct write offs, receivables, allowances for doubtful accounts, etc.
These notes cover the following topics of Chapter 6:
Principles of, technology of, and limitations of internal controls.
Control of cash.
Cash over & short.
Petty cash fund.
These notes cover the most important parts of Chapters 1 through 4 -- defining the basic types of financial documents, basic accounting principles/assumptions, and explaining (with examples!) how to write basic buyer/seller and adjusting journal entry transactions.