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The flashcards related to assets will cover these topics:
- Cash and Cash Equivalents
- Cash equivalents, two steps to performing a bank reconciliation,
present value, future value, present value of annuity, future
value of annuity, annuity in advance, annuity in arrears, trading
securities, available-for-sale securities, held-to-maturity securities,
equity method securities, reporting, recognition of unrealized
gains and losses, disposals, cash flow presentation, recognition
of marketable security losses, transfers in or out of trading
category.
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- Receivables/Accruals/Contra Accounts
- Valuation of accounts receivable, methods for calculating value,
methods of accounting for uncollectible accounts, provision and
write-off of uncollectible accounts, accounts receivable aging
method, allowance method, interest rate and face value considerations,
exchange of note for property, face amount vs. present value,
unrealistic interest rates, exchange of note for cash and unstated
rights, noncash exchanges, effective interest method, loan impairment,
changes in expected cash flows, pledging, factoring, factoring
with recourse vs. without recourse.
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- Inventories
- Cost flow methods, LIFO vs. FIFO, weighted average method, dollar
value LIFO, ceiling and floor for lower of cost or market, two
retail inventory methods, cost to retail ratio under conventional
retail method and LIFO retail method, periodic vs. perpetual inventory
system, passage of title.
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- Property, Plant and Equipment
- Depreciation methods, straight-line, sum-of-the-year's digits,
double declining balance, units of production, salvage value,
loss calculations, valuation of fixed assets, capital expenditures
vs. repairs and maintenance expenses, interest capitalization.
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- Investments, Intangibles and Other
- Categories of intangible assets, recording of intangibles, purchased
intangibles, internally developed intangibles, amortization of
intangibles, realized vs. unrealized gains and losses, valuation
allowance, two methods to account for long-term investments, goodwill,
negative goodwill, nonmonetary exchanges, recognition of gains
in nonmonetary exchanges.
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