ACC 201 • Midterm • Introduction to Financial Accounting and Reporting

Introduction to Accounting Concepts

Asset Accounts (Firmanın Varlıkları)

Liability and Owner's Equity Accounts (Borç ve Özkaynaklar)

Financial Statements (Income Statement&Balance Sheet)

Using Accounting Equation to Analyze Transactions

Sample Questions

Recording Business Transaction

Journalizing Business Transactions

Posting T-Accounts (Post General Ledger)

Preparing Trial Balance Sheet

Sample Questions

Adjusting Entries

Preparing Adjusted Trial Balance

Exam-like Question: Preparing Adjusted Trial Balance

Exam-like Questions: Preparing Financial Statements and Calculating Ratios

Sample Questions

Closing Entries (Kapanış Kayıtları)

Sample Questions

Merchandising Operations - Perpetual Inventory System 1

Merchandising Operations - Perpetual Inventory System 2

Example

Merchandising Operations - Multistep Income Statement

Shrinkage - Stok Noksanı

Sample Questions

FIFO Method

LIFO and Weighted Average Method

Periodic Inventory Method

Lower of Cost or Market Value

Uncollectible Accounts - Direct Write Off Method

Uncollectible Accounts - Allowance Method (Percent of Sales)

Uncollectible Accounts - Allowance Method (Aging Method)

Example (percent of sales)

Example (aging)

Notes Receivables

Example (Receivables)

Transaction Analysis

Journalizing Transactions I

Journalizing Transactions II

Adjusting Entries I

Adjusting Entries II

Closing Entries

Perpetual Inventory System I

Perpetual Inventory System II

Multi-step Income Statement

Receivables 1

Receivables 2

Receivables 3

Receivables 4

Receivables 5

Receivables 6

Problem 1

Problem 2

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Problem 25