Equivalent units calculation in process cost system to allocate direct material and conversion costs, direct labor & overhead, to proper process in process costs system.
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2000.10 Process Cost System
Process cost system defined for manufacturing company including calculation of cost of goods manufactured and cost of goods sold, journal entries related to the process cost system, recording of journal entries to general ledger, and effect on trial balance accounts
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1900.20 Job Cost System
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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EA100.10 Economics It What Is It & Why Learn
Economics introduction of what economics is and why learn economics, defining economics, exploring economic terms including micro economics and macroeconomics
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1600.20 Statement of Cash Flows
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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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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