ACC 201 (Fall 23) • Introduction to Financial Accounting and Reporting • Midterm

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

Recording Business Transaction

Journalizing Business Transactions

Posting T-Accounts (Post General Ledger)

Preparing Trial Balance Sheet

Adjusting Entries

Preparing Adjusted Trial Balance

Exam-like Question: Preparing Adjusted Trial Balance

Exam-like Questions: Preparing Financial Statements and Calculating Ratios

Closing Entries (Kapanış Kayıtları)

Merchandising Operations - Perpetual Inventory System 1

Merchandising Operations - Perpetual Inventory System 2

Example

Merchandising Operations - Multistep Income Statement

Shrinkage - Stok Noksanı

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

Problem 1

Problem 2

Problem 3

Problem 4

Problem 5

Problem 6

Problem 7

Problem 8

Problem 9

Problem 10

Problem 11

Problem 12

Problem 13

Problem 14

Problem 15

Problem 17

Problem 18

Problem 19

Problem 20

Problem 21

Problem 22

Problem 23

Problem 24

Problem 25