Accounting 2 - Al-Ahliyya Amman University

 

مادة أساسيات محاسبة 2 هي المادة الثانية في تخصص المحاسبة في الجامعة

تتكون المادة من 5 فصول مقسمة كالتالي

Chapter 6 : Inventories

Chapter 7 : Fraud, Internal Control & Cash

Chapter 8 : Accounting for Receivables

Chapter 9 : Plant Assets, Natural Resources and Intangible assets

Chapter 10 : Liabilities

 

كل فصل منهم مقسم إلى أهداف , وكل هدف فيهم مشروح فيه فيديو منفصل

وشغلة سفاحة , بداية كل شابتر حتلاقي فيديو حلو برتبلك أفكارك وبحكيلك باختصار عن أهداف الشابتر

وفي نهاية الشابتر كمان , حتلاقي أسئلة مرتبة حتى تختبر معلوماتك ودراستك

بالضبط زي طريقة دراسة الشهادات المهنية , وبطريقة أشيك شوي

 

PDFوإذا كنت من الناس يللي بتحب تدرس كل اشي الكتروني , الملخص موجود

 

كل التوفيق عزيزي


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Introduction

Introduction

Material Slides 1

Material Slides 2

Chapter 6 -Inventory

Chapter in a sketch

1- Determine the classifications and quantities of inventory

2- Explain the cost flow assumptions for inventory

3- Explain the financial effects of these cost flow assumptions

4- Explain the Lower of cost or net realizable value

5- Indicate the effects of inventory errors on financials

6- Explain the presentation and analysis of inventory

PRACTICE QUESTIONS

Chapter 7 –Fraud, Internal Control and Cash

Chapter in a sketch

1- Define Fraud and Internal control

2- Identify the principles of internal control activities

3- What are the applications of internal control principles to cash receipts and payments

4- What are the operations of a petty cash fund

5- Explain the control features of a bank account

6- Prepare bank reconciliations and explain the reporting of cash

PRACTICE QUESTIONS

Chapter 8 – Accounting for Receivables

Chapter in a sketch

1- Identify the different types of receivables

2- Explain how companies recognize, value, and dispose of accounts receivable

3- Compute the maturity date and interest on notes receivable

4- Explain how companies recognize, value, and dispose of notes receivable

5- Explain the presentation and analysis of receivables

PRACTICE QUESTIONS

Chapter 9 – Plant Assets, Natural Resources, and Intangible Assets

Chapter in a sketch

1- Apply the cost principle to the plant assets

2- Identify different depreciation methods and how to calculate them

3- Compare between Revenue (Operating) & Capital expenditures

4- How to account for disposal of plant assets

5- Compute depletion of natural resources

6- Explain the basic issues related to intangible assets

7- Explain how to report plant assets, natural resources and intangible assets in FSs

PRACTICE QUESTIONS

Chapter 10 - Liabilities

Chapter in a sketch

1- Identify the major types of current liabilities

2- Explain the accounting treatment for short and long term notes payable

3- Explain the accounting treatment for other current liabilities

4- Identify bonds and types of bonds and how we prepare the entries for bonds and interest expense

5- Prepare the entries when the bonds are redeemed

6- Apply the effective interest rate and straight line method of bond discount and bond premium

7- Explain how to report liabilities in the FSs

PRACTICE QUESTIONS