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Income Measurement & The Reporting Cycle

The Accounting Cycle

Income Measurement & The Reporting Cycle
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ISBN: 978-87-7681-584-4
1. Auflage
Seiten : 57
  • Preis: 75,50 kr
  • Preis: €8,99
  • Preis: £8,99
  • Preis: ₹150
  • Preis: $8,99
  • Preis: 75,50 kr
  • Preis: 75,50 kr

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Über das Buch

  1. Bewertungen
  2. Beschreibung
  3. Inhalt

Bewertungen

Paul A. Hirt ★★★★★

Organized in content and detailed.

Beschreibung

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.

In the first chapter, important income terminology is identified before readers are guided through the concept of measurement triggering transactions and events. Further topics in Part 1 (Income Measurement) include the periodicity assumption, payment and revenue recognition versus payment and expense recognition, the adjustment process, depreciation, and accruals. Moving on to Part 2 (the Reporting Cycle), readers are familiarized with preparing financial statements, the closing process, reversing entries, and working with classified balance sheets. The text ends with a discussion of business liquidity and the operating cycle. Diagrams and charts are utilized throughout the text.

Readers interested in continuing their study of accountancy can refer to any of the many explanatory or exercise e-books by authors Larry M. Walther & Christopher J. Skousen, all available for free download on bookboon.com.

Inhalt

  1. Part 1: Income Measurement
  2. “Measurement Triggering” Transactions and Events
    1. The Meaning of “Accounting” Income
    2. More Income Terminology
    3. An Emphasis on Transactions and Events
  3. The Periodicity Assumption
    1. Accounting Implications
  4. Basic Elements of Revenue Recognition
    1. Payment and Revenue Recognition
  5. Basic Elements of Expense Recognition
    1. Payment and Expense Recognition
  6. The Adjusting Process and Related Entries
    1. Illustration of Prepaid Insurance
    2. Illustration of Prepaid Rent
    3. I’m a Bit Confused – Exactly When do I Adjust?
    4. Illustration of Supplies
    5. Depreciation
    6. Unearned Revenues
    7. Accruals
    8. Accrued Salaries
    9. Accrued Interest
    10. Accrued Rent
    11. Accrued Revenue
    12. Recap of Adjustments
    13. The Adjusted Trial Balance
    14. Alternative Procedures for Certain Adjustments
  7. Accrual- Versus Cash- Basis Accounting
    1. Modified Approaches
    2. Illustration of Cash- Versus Accrual Basis of Accounting
  8. Part 2: The Reporting Cycle
  9. Preparing Financial Statements
    1. An Illustration
    2. Considering the Actual Process for Adjustments
    3. Financial Statements
    4. Computerization
    5. A Worksheet Approach
    6. An Additional Illustration
  10. The Accounting Cycle and Closing Process
    1. The Closing Process
    2. Post Closing Trial Balance
    3. Revisiting Computerization
  11. Reversing Entries
  12. Classified Balance Sheets
    1. Assets
    2. Liabilities
    3. Equity
    4. Other Entity Forms
    5. Notes to the Financial Statements
  13. Business Liquidity and the Operating Cycle
    1. Working Capital
    2. Current Ratio
    3. Quick Ratio
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