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A short course of lectures
«Current Assets»

Perpetual FIFOAlternative Approaches for UncollectiblesThe Components of InventoryTrading SecuritiesJournal EntriesWeighted-AveragePurchase Returns and AllowancesA Dishonored NoteThe Costs and Benefits of Selling on CreditDetailed IllustrationsBank ReconciliationCash CompositionNotes ReceivableDirect Write-off MethodInventory Costing MethodsNet Recording of Purchases/Discounts LostSales Returns and AllowancesAccounts ReceivableCredit CardsCredit CardsCash and Highly-Liquid InvestmentsPerpetual Inventory SystemsTrade DiscountsSalesAn IllustrationAnalysis of a Detailed Income StatementCash DiscountsCash Short and OverInternal Control and the Purchasing CycleGeneralizing About ControlRetail MethodWeighted-Average CalculationsFIFOInventory ManagementCash ManagementAlternative Inventory SystemStrategies to Enhance Cash FlowsMonitoring and Managing Accounts ReceivableDetailed Income Statement for Merchandise OperationSpecific IdentificationInventory Estimation TechniquesReplenishment of Petty CashLower of Cost or Market AdjustmentsPetty CashApplication of the Lower-of-Cost-or-Market RuleComparison of Gross vs. NetNotes and Adjusting EntriesFirst-in, First-out CalculationsComprehensive Illustration of Bank ReconciliationAlternative: A Valuation Adjustments AccountGross Recording of Purchases/DiscountsSpecial Issues for MerchantsPeriodic Inventory SystemInventory ErrorsCredit SalesThe Control StructurePerpetual LIFOClosing EntriesProof of CashWriting off Uncollectible AccountsLast-in, First-out CalculationsInternal Control in the Merchandising EnvironmentCosting MethodsAccounting for Notes ReceivableGross Profit MethodThe Calculation of Net PurchasesPurchase Considerations for Merchandising BusinessIncreasing the Base FundInventoryRationale for Fair Value AccountingThe Merchandising Operation - SalesMoving AverageFreight ChargesPreliminary Recap and ComparisonIncome Statement EnhancementsDetermining the Cost of Ending InventoryAccounting for Uncollectible ReceivablesDetermining the Allowance AccountDividend and InterestCollection of an Account Previously Written offMatching AchievedComparing Inventory MethodsCash DiscountDetermining Which Goods to Include in InventoryCash EquivalentsDerivativesLIFOMerchandise AcquisitionMeasuring Market ValueCost of Goods Sold
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