Century 21 Accounting:: Multicolumn Journal (century 21 Accounting Series)
Century 21 Accounting:: Multicolumn Journal (century 21 Accounting Series)
11th Edition
ISBN: 9781337565424
Author: Claudia Bienias Gilbertson, Mark W. Lehman
Publisher: Cengage Learning
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Concept explainers

Reporting Cash Flows
Reporting of cash flows means a statement of cash flow which is a financial statement. A cash flow statement is prepared by gathering all the data regarding inflows and outflows of a company. The cash flow statement includes cash inflows and outflows fro…
Balance Sheet
A balance sheet is an integral part of the set of financial statements of an organization that reports the assets, liabilities, equity (shareholding) capital, other short and long-term debts, along with other related items. A balance sheet is one of the …
Financial Statements
Financial statements are written records of an organization which provide a true and real picture of business activities. It shows the financial position and the operating performance of the company. It is prepared at the end of every financial cycle. It…
Owner's Capital
Before we begin to understand what Owner’s capital is and what Equity financing is to an organization, it is important to understand some basic accounting terminologies. A double-entry bookkeeping system Normal account balances are those which are expect…
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What is the cost of goods avaliable for sale
The following information relates to the manufacturing operations of the Abbra Publishing Company for the year: Raw materials inventory Beginning Ending $5,64,000 $6,27,000 The raw materials used in manufacturing during the year totaled $1,103,000. Raw materials purchased during the year amount to: a. $1,040,000. b. $977,000. c. $1,667,000. d. $476,000. e. $1,166,000.
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The KEY to Understanding Financial Statements; Author: Accounting Stuff;https://www.youtube.com/watch?v=_F6a0ddbjtI;License: Standard Youtube License