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Financial Accounting

  • Preface
  • Cash Flows and Financial Reporting
  • Balance Sheets
  • Income Statements
  • Statement of Cash Flows
  • Quality of Reported Numbers
  • Financial Reporting Environment
  • Revenue and Customer-Related Balance Sheet Concepts
  • Cost of Sales and Supplier-Related Balance Sheet Concepts
  • Deferred Expenses and Long-Lived Assets
  • Interest Expense and Creditor-Related Liabilities
  • Tax Expense and Related Balance Sheet Concepts
  • Owners’ Equity and Related Balance Sheet Concepts
  • Comprehensive Income and Investments
  • Financial Statement Analysis and Valuation Overview
  • Business Combinations
  • Pensions
  • Foreign Currencies
  • Derivatives
  • Reflection
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Revenue and Customer-Related Balance Sheet Concepts

     Click to print this chapter's exercises [pdf]

Click below for preliminary materials and exercises for this chapter. Eventually, we plan to develop the full chapter content and post it here, similar to the Balance Sheet Chapter Map.

Text:

Revenue and Customer-related Balance Sheet Concepts  [pdf]

 

Exercises:

Receivables-

rv.wbn.rec.010 Identifying entries financial-statement and ratio effects (Bischoff entries and Intel's financials)

rv.wbn.rec.020 Recording entries based on company disclosures, determining their financial-statement effects, and analyzing related risks (HP)

rv.wbn.rec.030 Determining end-of-period adjustments to allowance for doubtful accounts and related entries (Neal Company)

Warranties -

rv.wbn.war.010 Recording entries based on company disclosures and determining their financial-statement effects (HP)

 


 

 


 

 

 

 

‹ Financial Reporting Environment up Cost of Sales and Supplier-Related Balance Sheet Concepts ›

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Maps

Accounting Decisions Map

Analysis Considerations Map

Course Maps (examples)

Owners’ Equity Change Map (OEC Map and template)

Record Keeping & Reporting Map (R&R Map)

Statement of Cash Flows Entry Map (SCF Map)

Resources

Bischoff's Entries Study Aid (Chapter by Chapter) 

Bischoff’s Financial-Statement Effects Workbook 

Frequently Asked Questions (FAQ)

Glossary

Line-by-Line Tour: Intel's Financial Statements 2015 (Reference)

Practice Exams  

Record Keeping Quick Reference (Entries & T-Accounts)

Self Assessment Quizzes

Toulmin Model of Argumentation (Reference)

Downloads

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TechSmith Smart Player App [free]

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