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Accruals explained
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Classroom Contents
Intermediate Accounting
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- 1 Accruals explained
- 2 VAT Value Added Tax explained
- 3 Deferred tax assets
- 4 Suspense accounts explained
- 5 Cost Of Goods Sold (COGS) explained
- 6 Retained Earnings explained
- 7 Deferred tax explained
- 8 Assets vs Liabilities
- 9 Goodwill explained
- 10 Earnings Per Share explained
- 11 Cash flow statement indirect method
- 12 US GAAP vs IFRS
- 13 Cash flow statement direct vs indirect method
- 14 Asset impairment explained
- 15 FIFO vs LIFO example
- 16 First In First Out (FIFO) inventory method
- 17 Marginal tax rate
- 18 Current assets and current liabilities
- 19 Statement of changes in equity
- 20 Consolidated financial statements
- 21 Contra accounts explained
- 22 Statement of financial position
- 23 Statement of comprehensive income
- 24 Statement of comprehensive income
- 25 Intangible Assets explained
- 26 Cash flow statement direct method
- 27 Revenue recognition explained
- 28 Product cost vs period cost
- 29 Adjusting entries
- 30 Deferred revenue explained
- 31 Accrued revenue vs deferred revenue
- 32 Bad debt accounting
- 33 Cash flow forecast
- 34 Treasury stock explained
- 35 LIFO method accounting
- 36 Prepaid expenses explained
- 37 Noncontrolling interest
- 38 Adjusted Earnings Per Share
- 39 Effective tax rate
- 40 Deferred tax liabilities
- 41 Price variance vs efficiency variance
- 42 Prepaid expense examples
- 43 Operating segments
- 44 FIFO adjustment from standard costing
