This class was created by Brainscape user Andrew Mitchell. Visit their profile to learn more about the creator.

Decks in this class (33)

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

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ACCT 5130

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