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A Refresher in Financial Accounting by Faisal Sheikh

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Index

ABC Inc.

    balance sheet for, 14–15

    cash flow statement

        direct method for, 18

        indirect method for, 20

    income statement for, 11–12

    statement of retained earnings for, 13

Accounting

    accounting information system, 2–4

    assumptions, 6–7

    corporation, 51–52, 79–84

    estimates, 22

    ethics in, 4

    policies and frameworks, 21

    principles, 4–5

Accounting adjustments, 27

    accounts receivable and bad debt expense, 30–31

        allowance method for, 31–33

        direct write-off method for, 31

    accrued expenses, 28–29

    application of, 41–42, 71–78

    closing inventory, 37–40

    depreciation, 33–37

        addition and disposal of fixed assets, 36–37

        declining balance method for, ...

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