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C1: Explain the purpose and nature of managerial accounting and the role of ethics. C2: Describe accounting concepts useful in classifying costs. C3: Define product and period costs and explain how they impact financial statements. C4: Explain how the balance sheets and income statements for manufacturing and merchandising companies differ. C5:...

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A partnership is defined as “an association of two or more persons to carry on a business as co-owners for profit.” (Section 6 of Uniform Partnership Act). Flexibility in defining relationships Profits and losses, and management operating decisions, may be shared independent of ownership percentages Ease of formation and dissolution Taxes “flo...

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Periodic Payment Note Installment note Borrower receives the face value and makes periodic payments of principal and interest PV = amount borrowed, FV = 0, r = annual rate of interest, c = number of payments per year, n = total number of payments, determine ANN = amount of each payment

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Advantages Separate legal entity Limited liability of shareholders Transferable ownership rights Continuous life Lack of mutual agency for shareholders Ease of capital accumulation Disadvantages Governmental regulation Corporate taxation

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C1: Explain the purpose and identify the  building blocks of analysis. C2: Describe standards for comparisons  in analysis.

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The Statement of Cash Flows helps users determine how a company obtains its cash and where the cash is spent. Providing this information helps explain changes in the cash balance from the beginning to the end of the period. While it is important for users to know how much cash a company has, it is also important to know how a company funded it ...

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What is a single-step income statement? A single-step income statement is a format in which only one computation is needed to determine the net income.

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A basic assumption of accounting is that a business is a going concern (will remain in business). Occasionally, a business becomes insolvent (unable to pay debts as they come due). An insolvent business can either cease to exist, or can seek a legal remedy called bankruptcy.

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Expected outcomes Process role & purpose Process steps AIS components Systems documentation

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Financial risk The chance that the company cannot meet its debt obligations as they become due Measures Debt to equity ratio (relationship of total debt to total owners’ equity) Times interest earned ratio (relationship of income before interest and taxes to interest expense)

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