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Expected outcomes DFD symbols Leveled sets of DFDs Database tables Database normalization

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Damaged or obsolete goods are not counted in inventory if they cannot be sold. Cost should be reduced to net realizable value if they can be sold. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

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Known as Special Purpose Entities (SPE) Established as a separate business structure Trust Joint Venture Partnership Corporation Frequently has neither independent management nor employees Typical purposes help finance their operations at favorable rates Transfers of financial assets Leasing Hedging financial instruments Research and de...

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There are four steps in the closing process: Transfer the balance of revenue account balances to the Income Summary account. Transfer the expense account balances to the Income Summary account. Transfer the balance of the Income Summary account to the owner’s capital account.

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After studying Chapter 3, you should be able to: Explain how operating expenses and revenues related to governmental activities are classified and reported in the government-wide financial statements Distinguish, in governmental funds, between revenues and other financing sources and between expenditures and other financing uses Explain how reve...

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Summarize and explain the importance of COSO’s Enterprise Risk Management Integrated Framework. Define business process management, including a generalized model of BPM. List and discuss some basic principles of business process management. Explain expectancy theory. Apply all three topics within the context of accounting information systems.

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A1: Compute the acid-test ratio and  explain its use to assess liquidity. A2: Compute the gross margin ratio and  explain its use to assess profitability.

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Depreciation is the systematic and rational allocation of the cost of a depreciable asset to expense over its estimated useful life. There are many methods of depreciation; the straight-line method will be examined in this chapter. As a depreciable asset is used to produce revenue, the asset loses some of its utility and part of the asset is con...

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Cost-volume-profit model (short-term) Use to explore relationships among costs, volumes, and profits Assumptions (linearity) Selling price is constant per unit Variable cost is constant per unit Fixed cost is constant in total Number of units produced = number of units sold

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Resets revenue, expense and withdrawal account balances to zero at the end of the period. Helps summarize a period’s revenues and expenses in the Income Summary account.

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