Completely revised and restructured Course Detail Books. Posted: 7 days ago The course is divided into four parts, each with an accompanying teacher book containing the course background and overview.
Teacher books also include chapter-by-chapter historical and grammatical commentary as well as translations for all Latin passages and exercises: Book 1 contains chapters ; Book 2, chapters ; Book 3, chapters Course Detail Rainbowresource. Posted: 7 days ago Price and stock details listed on this site are as accurate as possible, and subject to change. Occasionally, due to the nature of some contractual restrictions, we are unable to ship to some territories; for further details on shipping restrictions go to our Help section.
Quickly memorize the terms, phrases and much more. Course Detail Cram. The Check me compares your answer s to the correct answer s and scores your work; you can use this button repeatedly until you get the right answer s.
Course Detail Presenceofmind. Course Detail Denisowski. Maurice Balme. Course Detail Amazon. Subjects: 1 10 chapter course latin oxford part. Click to Rate "Hated It". Click to Rate "Didn't Like It". Click to Rate "Liked It". Click to Rate "Really Liked It". Click to Rate "Loved It". Posted: 5 days ago Details. Only 1 left in stock - order soon. FREE Shipping. Posted: 1 days ago Ships from and sold by Amazon. Only 2 left in stock - order soon. Ships from and sold by Book Depository US. Oxford Latin Course.
Course Detail Drshirley. Michelle Duan For ten years the Greeks besiege the Trojans, but cannot capture the city. At last, Agamemnon,. Course Detail Coursehero. Monday, 20 February Quintus Venusiam Revisit - Quintus revisits Venusia. Course Detail Studyhippo. Course Detail Abebooks. Posted: 7 days ago Exercise 9. Lesson 7: Perimeter. Lesson 8: Circles and Circumference. Chapter Measurement: Area and Volume. Lesson 1: Area of Rectangles and Parallelograms.
Lesson 2: Area of Triangles and Trapezoids. Lesson 3: Area of Composite Figures. Lesson 4: Changing Dimensions. Lesson 5: Area of Circles. Lesson 6: Three-Dimensional Figures.
Lesson 7: Volume of Prisms. Lesson 8: Volume of Cylinders. Lesson 9: Surface Area. Chapter Integers. Lesson 1: Integers and Absolute Value. Lesson 2: Comparing and Ordering Integers. Lesson 3: The Coordinate Plane.
Lesson 4: Transformations in the Coordinate Plane. Lesson 5: Adding Integers. Lesson 6: Subtracting Integers. Lesson 7: Multiplying Integers. Lesson 8: Dividing Integers.
Lesson 9: Solving Integer Equations. Chapter Probability. Lesson 1: Introduction to Probability. Lesson 2: Experimental Probability. Lesson 3: Counting Methods and Sample Spaces. Lesson 4: Theoretical Probability. Lesson 5: Compound Events. Lesson 6: Making Predictions. Chapter Functions, Equations, and Inequalities. Lesson 1: Tables and Functions. Lesson 2: Graphing Functions. Gravitational Redshift Light Bending. Application to the GPS System. Explain How these can be Numerically Integrated.
Analytic E and L for Circular Orbits. Need help getting started? Don't show me this again Welcome! Resnick: Chapter 1 and beginning of Chapter 2. Symmetry and Invariance cont. Resnick: Chapter 2. French: Chapters 3 and 4. Relativistic Kinematics cont. French: Chapter 5. Resnick: Supplementary Topics A and B in pages F Revenue accounts normally have credit balances because they represent earnings which increase stockholders' equity.
Expense accounts usually have debit balances because they reduce stockholders' equity. Neither revenues nor expenses represent assets. When an adjustment decreases prepaid insurance and increases insurance expense for the portion expired, that is an example of a prepaid expense adjusting entry.
The earnings per share ratio are disclosed at the bottom of the statement of cash flows. Revenue and expense accounts are often called permanent real accounts because their balances are closed at the end of the accounting year. Depreciation expense is an estimated allocation of the cost of long-lived assets and is recorded in a contra asset, accumulated depreciation because it is only an estimated amount and not known with certainty.
Unearned rent revenue is an example of a liability account that will usually not be satisfied by payment of cash but rather by allowing the tenant to occupy the premises for which they have prepaid. Which of the following is TRUE about every adjusting entry?
A They affect only income statement accounts. B They affect a balance sheet account and an income statement account. C They affect only balance sheet accounts. D The affect only accounts with normal debit balances.
If the accountant forgets to adjust the Prepaid Expenses account, there will be: A an understatement of net income. B an overstatement of net income. C an overstatement of expense. D no under- or overstatement of net income. An accrued revenue would be shown on the balance sheet as: A a receivable. B a payable. C a prepaid revenue. D unearned revenue. A deferred expense would be shown on the balance sheet as: A a receivable. The accounting period ends on Wednesday, December Adjusting the salary and benefit expense for the last three days of the accounting period would: A increase a deferred expense.
B increase an accrued expense. C decrease a deferred expense. D decrease an accrued expense. Four adjusting entries must be made on this date to update the accounts. The following accounts, selected from Center Company's chart of accounts, are to be used for this purpose.
They are coded on the left for easy reference. Cash I. Unearned rent B. Notes payable J. Rent expense C. Interest receivable K. Wage expense D. Equipment L. Depreciation expense E. Accumulated depreciation M. Interest expense F. Notes payable N. Interest revenue G. Interest payable O. Rent revenue H. Wages payable P. The rent was collected for December, January, and February.
It was for one year and specified 12 percent annual interest payable at the maturity date of the note. F Earnings per share EPS are reported on the income statement.
F Revenue and expense accounts are often called temporary nominal accounts because their balances are closed at the end of the accounting year. T Multiple Choice Questions 1. When a particular account receivable is determined to be uncollectible, the entry to write off the account requires a debit to the allowance for doubtful accounts. Sales returns and allowances should be included as a selling expense. The allowance for doubtful accounts normally has a debit balance after the year- end adjustment.
When completing a bank reconciliation, bank service charges should be deducted from the company's cash balance. The credit card company charged 2. How much did the company record as a deposit to its checking account as a result of the sales transaction? After recording the appropriate journal entry for the bad debts expense, what will be the adjusted balance of the Allowance for Doubtful Accounts?
After recording the appropriate journal entry for the bad debts expense, what will be the balance of the Bad Debt Expense account? The proper treatment on the bank reconciliation of outstanding checks is to A add them to the book balance of cash. B add them to the bank balance of cash. C deduct them from the book balance of cash. D deduct them from the bank balance of cash. Which of the following demonstrates a poor internal control procedure? A The bookkeeper makes cash deposits and records journal entries related to cash, while the treasurer prepares the bank reconciliation.
B The president, who does no bookkeeping, prepares the bank reconciliation each month. C The treasurer signs all checks after the bookkeeper prepares the supporting documents.
D One bookkeeper prepares cash deposits and the other bookkeeper enters the collections in the journal and ledger. Exercises Where, if at all, do items A to G listed below belong to in the following bank reconciliation?
Checks written during June that had not cleared by June Bank service charges for June which were not known until the June 30 bank statement arrived. Deposit made on June 30 that did not reach the bank until July 1. Upon reviewing the company's cash receipts book after June 30, it was discovered that the accounting clerk had neglected to post one receipt to the cash account.
The bank incorrectly deducted the check of another company to the bank account during June. The company was paid interest on its account by the bank.
F The sales returns and allowances account should be reported as a deduction from sales revenue because it is a contra-revenue account. F Should be credit balance 5. A Exercises 1. C, F; 2. D, G; 4. Assumes the first costs in are the first costs out. The oldest costs are included in cost of goods sold. The newest costs are included in ending inventory. Assumes the last costs in are the first costs out.
The newest costs are included in cost of goods sold. The oldest costs are included in ending inventory. Uses the weighted average unit cost of the goods available for sale for both cost of goods sold and ending inventory. This method uses a weighted-average rather than a simple average. Financial Statement Effects of Inventory Costing Methods In times of changing prices, each method will produce differences in net income, stockholders' equity, and asset valuation amounts.
It is a more conservative approach. Perpetual and Periodic Inventory Systems i Perpetual a. Up-to-date records are kept for inventory and cost of goods sold. The cost of goods acquired during the period is a direct increase in the inventory account. The Purchases account is not used. The cost of goods sold during the period is a direct decrease in the inventory account. In addition, a cost of goods sold account is increased for a like amount. No up-to-date record exists for inventory.
Inventory is updated once in a while periodically. Physical count of inventory at year-end is required to derive the ending inventory amount.
0コメント