Topic 5: Reporting & Analyzing Transactions

Topic 5: Reporting & Analyzing Transactions
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Module Instructions Read the Topic Overview below Read all assigned text book chapter for the week as seen on the Blackboard Calendar Tool on the main page View all module lecture content Lectures open in separate windows. Please make sure you have the speakers volume turned 'on' to listen to the lecture. Once the page has finished loading you can start the lecture by hitting 'Play'. Complete all Homework in Wiley as assigned on the Blackboard Calendar Tool Complete all Assignments in Blackboard - You can consult the Blackboard Calendar Tool	Readings Read Assigned Text Assignments Check Blackboard Wiley Homework
Module Content Module 5.1 Reporting Cash Cash is King. Positive cash flow can be the only reason why company A survives over company B. Many businesses have suffered bankruptcy due to cash flow problems. They had a great idea but had problems with positive cash flow. Once a business starts having negative cash flow it is a downward spiral from there. Lecture Material Reporting Cash Transcript \| PDF Slides Module 5.2 Selling a Product or Service This module discusses merchandise sales. In this module we introduce the sales discount account and sales returns and allowances account. Lecture Material Selling a Product or Service Transcript \| PDF Slides Module 5.3 Inventory This module talks about inventory systems and cost flow assumptions. There is also a discussion on when and how to write down inventory. Lecture Material Inventory Transcript \| View Slides Module 5.4 Receivables This Module covers the different types of receivables and different ways to estimate bad debt expense Lecture Material Receivables Transcript \| PDF Slides Module 5.5 Long Lived Assets This module discusses how we report the various transactions associated with long-term operating assets. The objectives are to understand the basics of reporting transactions related to: Acquisition of long term assets through: Purchase, Leasing, Exchange, Construction Depreciation of long term assets: Straight line depreciation, Units of activity, Double Declining depreciation, Changes in depreciation schedule Impairment of an asset Disposal of an asset: Gain on sale, Loss on sale, Loss on disposal Lecture Material Long Lived Assets Transcript \| PDF Slides Module 5.6 Measuring Long Time Liabilities In the present value portion of module 5.6 we learn about the “time value of money”. This is a critical skill that is useful both professionally and personally. Lecture Material Measuring Long Time Liabilities Transcript \| PDF Slides Debt Financing/Bonds Transcript \| PDF Slides Module 5.7 Equity Financing Lecture Material Equity Financing Transcript \| PDF Slides T5M7issuanceproblem1.doc T5M7issuanceproblem2.doc
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