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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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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Issue of bonds at a discount, interest payment calculation, discount amortization on a straight line method, and related journal entries.
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Treasury stock issuance and sale, defining treasuring stock & recording related journal entries to trail balance accounts
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Partnership, new partner added – related journal entries an impact on existing partner capital accounts.
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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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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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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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Allowance Method used to estimate account receivable balance not collectible, journalize bad debt expense and record allowance for doubtful accounts.
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Bank reconciliation, using bank statement to generate bank reconciliation and journal entry adjustments needed in the process.
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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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