Job cost system defined for manufacturing company including calculation of job cost report, journal entries related to the job cost system, recording of journal entries to general ledger, and effect on trial balance accounts
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Economics introduction of what economics is and why learn economics, defining economics, exploring economic terms including micro economics and macroeconomics
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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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