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A short course of lectures
«Current Assets»





Matching AchievedThe Calculation of Net PurchasesInventory Costing MethodsInventory Estimation TechniquesPerpetual FIFOMerchandise AcquisitionAccounting for Notes ReceivableBank ReconciliationMeasuring Market ValueStrategies to Enhance Cash FlowsTrade DiscountsSales Returns and AllowancesAccounting for Uncollectible ReceivablesPeriodic Inventory SystemSpecial Issues for MerchantsClosing EntriesPetty CashWeighted-AveragePerpetual LIFODetailed Income Statement for Merchandise OperationCollection of an Account Previously Written offCredit CardsGross Profit MethodMoving AverageIncome Statement EnhancementsThe Components of InventoryAn IllustrationInventory ErrorsThe Merchandising Operation - SalesInventory ManagementMonitoring and Managing Accounts ReceivableAccounts ReceivableDetermining Which Goods to Include in InventoryFirst-in, First-out CalculationsCredit SalesThe Costs and Benefits of Selling on CreditCash Short and OverProof of CashDetermining the Allowance AccountCash ManagementGross Recording of Purchases/DiscountsCash and Highly-Liquid InvestmentsDetailed IllustrationsPurchase Considerations for Merchandising BusinessLower of Cost or Market AdjustmentsA Dishonored NoteDirect Write-off MethodInternal Control in the Merchandising EnvironmentNet Recording of Purchases/Discounts LostCash CompositionCash DiscountsSpecific IdentificationAlternative Inventory SystemComparison of Gross vs. NetLIFOInventoryGeneralizing About ControlReplenishment of Petty CashThe Control StructureAlternative: A Valuation Adjustments AccountWeighted-Average CalculationsComprehensive Illustration of Bank ReconciliationTrading SecuritiesApplication of the Lower-of-Cost-or-Market RuleFIFOWriting off Uncollectible AccountsDerivativesCash DiscountRationale for Fair Value AccountingComparing Inventory MethodsIncreasing the Base FundPurchase Returns and AllowancesInternal Control and the Purchasing CycleJournal EntriesSalesNotes and Adjusting EntriesAlternative Approaches for UncollectiblesDividend and InterestCash EquivalentsAnalysis of a Detailed Income StatementFreight ChargesPreliminary Recap and ComparisonCredit CardsDetermining the Cost of Ending InventoryLast-in, First-out CalculationsRetail MethodCost of Goods SoldCosting MethodsNotes ReceivablePerpetual Inventory Systems
 
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