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FRA Midterm

This class was created by Brainscape user Annika Montis Rigo. Visit their profile to learn more about the creator.

By: Annika Montis Rigo
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Decks in this class (10)

Review
What are investing activities 1,
Short term v long term assets 2,
Creditors 3
13  cards
Ch. 2: Constructing Financial Statements
Characteristics required for an a...,
Current assets 2,
Non current assets 3
11  cards
Ch. 3 Adjusting Accounts for Financial Statements
Accruals 1,
Deferrals 2,
Deferred unearned revenue 3
7  cards
Ch. 6: Reporting & Analysing Revs, Receivables & Operating Income
Ageing analysis for uncollectible...,
Percentage of sales for uncollect...,
Pledging receivables 3
16  cards
Ch. 7: Reporting & Analysing Inventory
Matching principle 1,
Direct association expense recogn...,
Immediate recognition expense rec...
16  cards
Ch. 8: Reporting & Analysing Long-Term Operating Assets
Common characteristics of long te...,
Tangible assets 2,
Intangible assets 3
30  cards
Ch. 9: Reporting & Analysing Liabilities
Current short term liabilities 1,
Long term liabilities 2,
Categories of current obligations 3
27  cards
Ch. 11: Reporting & Analysing Stockholder's Equity
Contributed capital 1,
Earned capital 2,
Common stock 3
15  cards
Ch. 12: Reporting & Analysing Financial Investments
Passive influence 1,
Significant influence 2,
Controlling influence 3
9  cards
RATIOS
Return on equity roe 1,
Return on assets roa 2,
Gp margin 3
32  cards

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FRA Midterm

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