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المحاسبة المتوسطة 1
Chapter 3
Accounting information system (AIS)
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Accounting information system (AIS)
Introduction
Debits and credits
Transaction, journalizing, and posting
Ownership structure
Adjustments
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Adjustments
Trial balance
Adjusting entries
Unearned revenue
Accurals
Accrued salaries
Financial statements
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Financial statements
Preparing financial statements
Closing entries
Exercise
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Exercise
MCQs Exercises
Numerical exercises
Chapter 4
Introduction
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Introduction
Introduction
Income statement
Income statement format
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Income statement format
Elements of income statement
Income statement fromat
Income statement example
Gross profit and income from operations
Net income
Income statement Format Exercise
Income statement reporting
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Income statement reporting
Earnings per share
Discontinued operations
Discontinued operations exercises
Accounting changes and errors
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إخفاء
Accounting changes and errors
Change in accounting principles
Change in accounting estimates
Correction of errors
Other reportings issues
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Other reportings issues
Retained earnings statement
Comprehensive income statement
Exercises
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Exercises
T/F exercises
MCQs exercises
Numerical questions I
Numerical questions II
Chapter 5
Statement of financial position
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Statement of financial position
Introduction
Financial position classification
Classification in the statement
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Classification in the statement
Assets
Non-current assets
Current assets
Equity
Liabilities
Statement of cash flow
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Statement of cash flow
Content and format
Cash flow exercise 1
Cash flow exercise II
Ratios
Additional information
Exercises
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Exercises
T/F exercise
MCQs exercises
Numerical questions
Chapter 7
Cash
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Cash
Introduction
Cash and Cash equivalents
Cash-Related Items
Receivables
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Receivables
Account Receivables
Discounts
Gross method vs Net method
Gross method vs Net method Exercises
Allowances
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Allowances
Allowance for doubtful account
Uncollectible Accounts
Allowance method
Percentage of Receivables Approach
Allowance Method Example
Write off of uncollectible accounts
Receivables Impairment
Notes Receivables
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Notes Receivables
Recognition of Notes Receivable
Notes at Face Value
Notes at Discount
Zero Interest Bearing
Notes Receivables for property, or goods
Valuation of Notes Receivables
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Valuation of Notes Receivables
Impairment Valuation
Fair Value Option
Derecognition of Receivables
Accounts Receivables Turnover
Bank Reconciliation
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Bank Reconciliation
Bank Reconciliation
1 من 2
الموضوع السابق
الدرس التالي
Correction of errors
المحاسبة المتوسطة 1
Accounting changes and errors
Correction of errors
الموضوع السابق
الرجوع إلى الدرس
الدرس التالي
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