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Andrew Mitchell
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Decks in this class (33)
8/27 Cost Accounting Chapter 1
Transactions and translation,
We jump around on the chapters,
Ch 17 and 18
29
cards
8/29 Cost Accounting Chapter 1
Hard concepts,
Problem 127,
Internal vs external expansion
33
cards
9/3 Chapter 2
Spinoff,
Splitoff,
Problem 127
15
cards
Chapter 1
Consolidated financial statements,
Enterprise expansion why,
Subsidiary
43
cards
9/5 Chapter 2
Consolidation,
Cost method,
Equity method
17
cards
Chapter 2
Cost method,
Equity method,
Consolidation must be used when
35
cards
9/10 Chapter 3/2
What needs to be eliminated,
Je for equity pick up entry,
We eliminate equity because we
12
cards
9/12 Chapter 3
Goodwill,
Direct control,
Indirect control
4
cards
Chapter 3
Limitations of consolidated finan...,
Direct control,
Indirect control
19
cards
9/17 & 9/24 Chapter 4
Minority income and minority equity,
Controlling interest formula,
Which retained earnings do we use...
26
cards
9/19 class
Fair value method,
Parents books,
Subs books
9
cards
Review Concepts on Quiz
Differential,
Acquisition method,
Acquisition of stock
6
cards
Chapter 4
Amortize differential related to ...,
Differential,
Exercise we bought 40 for 200000 ...
4
cards
Exam 1 review
Stock costs,
Differential
2
cards
Chapter 6
0
cards
10/1 Chapter 5
Equity method,
Partial valuation,
Nci in net assets
9
cards
10/3 Chapter 5
0
cards
10/8 Chapter 5
When creating a sub internally it...,
Example we pay 20k fv for xyz and...,
Push down accounting
7
cards
10/10 Problem
Cash paid for an acquisition goes to,
It is not realistic to make an en...,
Test question
3
cards
10/22 Chapter 6
Steps to solve intercompany trans...,
Arms length,
Non arms length transactions
13
cards
Chapter 5
0
cards
10/28 Class
First step in budget process,
Exam
2
cards
10/29 Class
Modified equity
1
cards
10/31 Chapter 7 Class
Basic elimination entry bv,
Excess value fv,
Amort of excess fv
11
cards
11/19 Chapter 11
Hedging,
Foreign currency transactions,
Functional currency
28
cards
Chapter 11
Foreign currency transaactions,
Translation,
Foreign currency exchange rates
28
cards
11/21 Chapter 12 & 11
11 8,
Ch 12,
International financial reporting...
28
cards
11/26 Chapter 12
Six criteria,
High inflationary economy,
Translation
26
cards
Chapter 12
Local currency unit,
Recording currency,
Reporting currency
23
cards
12/3 Class Chapter 17
Governmental entities,
Gasb,
Gfoa
39
cards
12/5 Chapter 18
General fund,
Revenue sources,
Redevelopment agency
25
cards
Chapter 17
Governments general funds,
Interperiod equity,
Statement no 1
81
cards
12/10 Final Review
Final exam is on chapter 11 and 12,
Derivative underlying effective h...,
Remeasurement
18
cards
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