Students learn about current assets, long-term assets, intangible assets, and natural resources. Students also learn about the different types of liabilities, managing those liabilities, and calculating the time value of money. Course activities also cover calculating the present value, future value, interest rate, and maturity date on various types of cash flows, and understanding a companys statement of stockholders equity and the balance sheet. Students also learn about the components of stockholders equity, stock transactions, and financial analysis ratios used to evaluate a companys long-term solvency. The manual is designed for quick scanning in the classroom and filled with interactive exercises that help ensure student success.
Table of Contents Unit 1: Accounting and business activities
Topic A: Fundamentals of accounting
Topic B: Accounting in business activities Unit 2: Accounting for assets
Topic A: Introduction to assets
Topic B: Accounting for current assets
Topic C: Accounting for noncurrent assets Unit 3: Accounting for inventory
Topic A: Fundamentals of the inventory system
Topic B: Inventory management Unit 4: Accounting for liabilities
Topic A: Types of liabilities
Topic B: Long-term liabilities Unit 5: Time value of money
Topic A: Calculating time value of money
Topic B: Calculating value of annuities
Topic C: Calculating value of bonds
Topic D: Interest rates and maturity dates Unit 6: Accounting for stockholdersquo; equity
Topic A: Fundamentals of stock
Topic B: Fundamentals of stockholders equity
Topic C: Fundamentals of ratio analysis Objectives Identify asset types, the accounting equation, and the methods of accounting for current and noncurrent assets. Identify various types of inventory costs, manage inventory by applying inventory costing and valuation methods, and calculate the inventory turnover ratio. Account for the various types of current and long-term liabilities. Calculate the present and future values of cash flows, ordinary annuities, annuities due, and bonds; calculate the interest rate and maturity date of a security by using the time value of money equation. Identify the types of stocks, stockholders equity, and various types of financial ratios; calculate a stocks book value and market value per share.
|
.gif)
.gif)
.gif)
.jpg)
.gif)
