المحاسبة المتوسطة 1

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

المحاسبة المتوسطة 1 Income statement format Gross profit and income from operations
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