Unit 2
Accounting for Assets, Liabilities, and Equity
Chapter 3: Cash, Short-Term Investments, and Accounts Receivable
Section 1: Accounting for Cash and Short-Term Investments
Section 2: Accounting for Accounts Receivable
Chapter 4: Notes Receivable
Section 1: Negotiable Instruments
Section 1: Notes Receivable
Section 1: Discounting Notes Receivable
Chapter 5: Accounting for Inventories
Section 1: Determining the Quantity of Inventories
Section 2: Assigning Costs to the Ending Inventory
Section 3: Inventory Valuation, Reporting, and Analysis
Chapter 6: Property, Plant, and Equipment Assets and Intangible Assets
Section 1: Determining Costs and Depreciation of Plant Assets
Section 2: Calculating and Recording Depreciation
Section 3: Disposing of Plant Assets
Chapter 7: Notes Payable, Accounts Payable, and Other Current Liabilities
Chapter 8: Long-Term Liabilities
Section 1: Acquiring Funds
Section 2: Bond Payable Transactions
Section 3: Redemption of Bonds and the Bond Sinking Fund
Chapter 9: Stockholders' Equity: Contributed Capital
Section 1: Forming a Corporation
Review
Section 2: Issuing Common and Preferred Stock
Section 3: Issuing No-Par Stock and Stock Subscriptions
Review
Chapter 10: Stockholders' Equity: Earnings and Distributions
Section 1: Dividends and Stock Splits
Review
Section 2: Accounting for Treasury Stock
Review
Section 3: Accounting for the Appropriation of Retained Earnings
Review
Chapter 11: The Work Sheet, Adjustments, and Financial Statements