Statement of cash flow, a financial statement showing the inflow and outflow of cash using 3 categories, operating, investing, and financing.
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Author: Bob Steele CPA - Accounting Instruction, Help & How To
1400.20 Bond Issued at Discount & Interest Payments
Issue of bonds at a discount, interest payment calculation, discount amortization on a straight line method, and related journal entries.
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1300.20 Treasury Stock
Treasury stock issuance and sale, defining treasuring stock & recording related journal entries to trail balance accounts
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1200.40 Partnership-New Partner Added
Partnership, new partner added – related journal entries an impact on existing partner capital accounts.
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1200.30 Partnership – Sale of Partnership Interest
Partners leaving a partnership selling interest to new partner or to partnership, related journal entries, and effect on partner capital accounts.
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1200.20 Partnership Acclamation Net Income To Capital Accounts
Partnership net income allocation to partners & closing process for a a partnership, closing net income to partner capital accounts and draws to partner capital accounts.
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1000.10-Depreciation-Straight Line, Double Declining Balance, Units of Production
Depreciation calculation-straight line method, double declining balance method, units of production method-journal entries to trial balance & comparison of net income, depreciation expense, and accumulated depreciation.
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900.10 Allowance Method Accounts Receivable
Allowance Method used to estimate account receivable balance not collectible, journalize bad debt expense and record allowance for doubtful accounts.
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800.10 Bank Reconciliation
Bank reconciliation, using bank statement to generate bank reconciliation and journal entry adjustments needed in the process.
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700.20 Subsidiary Ledgers – Accounts Receivable, Accounts Payable
Subsidiary ledgers for accounts receivable and accounts payable recording activity by costumer and vendor rather then date done on the general ledger.
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