Accounting Study guides, Class notes & Summaries

Discussion of Accounting ƒ Why is accounting interesting? ƒ Why do we need accounting? ƒCourse objective ƒ Sophisticated financial statement user ƒAn overview of information in financial statements

Discussion of Accounting ƒ Why is accounting interesting? ƒ Why do we need accounting? ƒCourse objective ƒ Sophisticated financial statement user ƒAn overview of information in financial statements

Understand the rationale for leasing and the distinction between operating and capital leases. „ Understand the Income Statement and Balance Sheet differences between operating and capital leases from the lessee’s perspective.

What is one guardrail on Lean budget spend? Continuous Business Owner engagement Figure 1 illustrates four budget guardrails: 1. Guiding investments by horizon 2. Optimizing value and solution integrity with capacity allocation 3. Approving significant initiatives 4. Continuous Business Owner engagement ____________________________________________ Which statement is true about DevOps? Measurements are not a top priority for DevOps DevOps automation of testing reduces the holding cost ...

Extend our understanding of valuation methods beyond simple present value calculations. „ Understand the terminology of long-term debt „ Bonds – coupon and zero-coupon bonds „ At Par vs. Discount vs. Premium „ Market interest rate versus coupon rate „ Mortgages – Interest plus Principal paid each period „ Practice bookkeeping for debt issuance, interest accruals, periodic payments, and debt retirement. „ Understand how long-term debt affects financial statements over ti...

Understand when accounting departs from the “transactions- based” model and towards market-driven valuations

The major objectives of this course, as designed, are to enable the students to know all the relevant enactments and legislations in relation to financial accounting in Nigeria and all over the world. As well, students should be able to

Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee.

Accounting – Mapping of actions and events into financial statements „ (Economic) Principles governing the accounting mapping: Objectivity, conservatism, revenue recognition, and matching

Table of Contents Dedication......................................................................................................ii Acknowledgements........................................................................................iii Introduction: In Search of Famine.................................................................1 In Search of Famine...........................................................................1 Framing Famine...........................................