TAILIEUCHUNG - Ebook Financial accounting (11th edition): Part 2 - Belverd E. Needles, Jr.

(BQ) Part 2 book "Financial accounting" has contents: Cash and receivables, current liabilities and fair value accounting, long term assets, the statement of cash flows, financial performance measurement, financial performance measurement, investments | CHAPTER 7 DECISION POINT A User’s Focus Hewlett-Packard Company Hewlett-Packard (HP) is one of the largest HP’S FINANCIAL HIGHLIGHTS and best-known companies in the computer (in millions) industry. It sells its computers, printers, and related products to individual consumers; small and large businesses; and government, health, and education organizations. Like any company that sells on credit, HP must give its customers time to pay for their purchases, but 2009 2008 2007 Cash $ 13,279 $ 10,153 $ 11,293 Accounts receivable, net 16,537 16,928 13,420 Total current assets 52,539 51,728 47,402 Net revenue 114,552 118,364 104,286 at the same time, it must have enough cash on hand to pay its suppliers. As you can see in HP’s Financial Highlights, cash and accounts receivable have made up over 50 percent of the company’s current assets in recent HP must therefore plan and control its cash 1. How can the company control its cash needs? 2. How can the company evaluate its credit policies and the level of its receivables? Justin Sullivan/Getty Images News/Getty Images flows very carefully. Questions Copyright 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Cash and Receivables LEARNING OBJECTIVES Identify and explain the management and ethical issues related to cash and receivables. (pp. 328–333) Define cash equivalents and explain methods of controlling cash, including bank reconciliations. FOCUS ON FINANCIAL STATEMENTS (pp. 334–337) Revenues Apply the allowance method of accounting for uncollectible accounts. (pp. 337–343) Define promissory note and .

• Kế toán - Kiểm toán
• Financial accounting
• Current liabilities
• Fair value accounting
• Long term assets
• Financial performance measurement
• Financial performance measurement
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet