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- Identify the journal entries associated with acquisition, disposal, and sales of plant assets.
- Distinguish between revenue and capital expenditures, and the entries associated with each.
- Describe the impact of International Financial Reporting Standards ([IFRS)] on US financial reporting.
- Prepare journal entries to account for transactions related to accounts receivable and bad debt using both percentage of sales and the percentage of receivables methods.
- Compare tangible and intangible assets.
- Differentiate among accounts payable, notes payable, and accrued expenses.
- Calculate depreciation and amortization expenses using various methods.
- Journalize the issuance of bonds, the periodic interest, and amortization of bond premiums and discounts.
Financial Statement Analysis
- Prepare a statement of cash flows using both direct and indirect methods.
- Apply ratio, vertical, and horizontal analyses to financial statements.
- Examine the effects of unethical behavior and the Sarbanes-Oxley Act on financial statements.
- Identify situations that might lead to unethical accounting practices.
Equity and Investments
- Differentiate types of stocks issued by corporations.
- Record treasury stock transactions.
- Calculate stocks, dividends, and stock splits.
- Prepare journal entries associated with the issuance of preferred and common stocks and the declaration and payment of dividends.
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