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Textbook for Accounting Principles 2 (4th edition) |
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 Course Outline |
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Text book-chapter 5- Accounting for merchandising operation-Income statement in merchandising companies |
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chapter 5-PowerPoint slides |
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| Revision of Accounting for merchandising operation |
Revision of Accountung for Merchandising operation+Income Statement in merchandising companies(24/4/2024)8:00-9:30 section |
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Revision of Accountung for Merchandising operation+Income Statement in merchandising companies(24/4/2024)11:00-12:30 section |
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Revision of accounting for merchandising operation+ Income statement |
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| Chapter 6: Inventories |
PPT chapter6 |
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solution manual ch6 |
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Solving E5-14/Classifying inventory+determining inventory quantities+goods in transit(13/2/2024) |
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Solving E6-1+consigned goods+ specific identification method+FIFO method+LIFO(14/2/2024)(8:00-9:30 section) |
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Classifying inventory+Goods in transit+solving E6-1+ consigned goods(14/2/2023)/2:00-3:30 section |
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Average cost method (periodic)+ Financial statement and tax effects of cost flow assumptions +consistency concept +LCNRV)18/2/2023(8:00-9:30 section) |
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Specific identification+ FIFO(periodic)+ LIFO(periodic)+introduction to average cost(periodic)/18/2/2024(2:00-3:30 section) |
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Completion of LCNRV+ inventory errors and their effects on income statement and statement of financial position./ 19/2/2024/(8:00-9:30 section)(income statement |
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Average cost(periodic)+consistency+LCNRV+financial statement and tax effects of different cost flow assumptions+ inventory errors/19/2/2024(2:00_3:30 section) |
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Solving E6-!0+ Perpetual (FIFO+Average cost/20/2/2024(8:00-9:30 section) |
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Inventory errors and their effect on income statement and statements of financial position+ solving E6 _10/20/2/2024(2:00-3:30 section) |
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Gross profit method +E6-17+ BE6-1+E6-15/21/2/2023(8:00-9:30 section) |
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FIFO & moving average under perpetual system+ Gross profit method+ E6-17) /21/2/2024(2-3:30 section) |
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Cost flow assumption(FIFO+LIFO+ Average cost/periodic) + financial effects(8-9:30&11:12:30 sections) 30/4/2024) |
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Solving E6-1+specific identification+FIFO+LIFO(28/4/2024) |
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Average cost+financial statement and tax effect of cost flow methods+ consistency concept+LCNRV(30/4/2024) |
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Completion of LCNRV+inventory errors and their effects on income statement and statement of finacial position(6/5/2024) |
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Inventory Errors and their effect on income statement and statement of financial position+solving E6_10(7/5/2024) |
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FIFO and moving average method under perpetual system/ 8/5/2024 |
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Perpetual(FIFO+Average cost)(8/5/2024) |
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Gross profit method + E6-17+ BE6-1 + E6-15)12/5/2024 |
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| Chapter 7: Fraud, Internal Control, and Cash |
PPT chapter7 |
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Fraud(definition and fraud triangle+Internal control(definition ,components, control activities, cash receipts control)+ treating cash over and short+ solving BE7-6)/25/2/2024(8:00-9:30 &2:00-3:30 section) |
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Solving BE7-7+Petty cash (imprest system)+Solving E7-6. /26/2/2024(8:00-9:30&2-3:30 sections) |
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Solving BE7-7+Petty cash (imprest system)+Solving E7-6. /26/2/2024(8:00-9:30&2-3:30 sections) |
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E7-7+Control features of bank accounts+deposits&withdrwals+writing checks+bank statements+Introduction to bank reconciliation/27/2/2024(8:00-9:30&11:00-12:30 sections) |
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Preparing Bank Reconciliation+ Example/28/2/2024(8:00-9:30&2:00-3:30 sections) |
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Entries from Bank reconciliation + Solving P7-5. 3/3/2024(8:00-9:30&2:00-3:30 sections) |
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Solving P7-5+ E7-13+E7-12, 4/3/2024(8:00-9:30 section) |
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P7-5+E7-13+ P7-6, 4/3/3024 (2:00-3:30 section) |
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P7-6 |
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Fraud(definition and fraud triangle+Internal control(definition ,components, control activities, cash receipts control)+ treating cash over and short+ solving BE7-6)13/5/2024 |
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Petty cash system (establishment+payment) 14/5/2024 (8:00-9:30 section) |
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Petty Cash system 14/5/2024(11:00-12:30) |
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Petty Cash system 14/5/2024 |
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COMPLETING PETTY CASH SYSTEM+E7.7/15/5/2024(8:00-9.30 section) |
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Increase and decrease petty cash+control features of a bank. 15/5/2024(11_12:30 section) |
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E7-8+Control features of bank account+deposits&withdrwals+writing checks+bank statement+introduction to bank reconciliation 15/5/2024 |
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Completion of E7.7+E7.8+ control features of Bank account(محاضرة التعويض شعبة ٨_.٩.٣٠ ١٥/٥/٢٠٢٤ |
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Preparing Bank reconciliation+Example/19/5/2024 |
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Entries from Bank reconciliation+ Solving P7-5(20/5/2024) |
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Solving P7_5 (21/5/2024)(8-9.30 section) |
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Solving p7_5/ 21/5/2024(11_12.30 section) |
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Completion of Solving P7-5 + E7-13+E7-12 |
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E7_13+E7_12/(22/5/2024, 8_9.30 section) |
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E7_13+E7_12+p7_3(22/5/2024 11_12.30 section) |
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| Chapter 8: Accounting for recievables |
PPT chapter 8 |
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solution manual ch 8 |
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Chapter 8 Accounting for Receivables |
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Introduction to receivables+recognizing A/R+solving E8-2+E8-3(a). 5/3/2024(8-9:30&2-3:30 sections) |
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E8-3+Valuing A/R , Direct write off method and allowance method. 6/3/2024(8:00-9:30 section) |
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E8-3(b)+ valuing A/R(Direct write off method,allowance method. 6/3/2024(2:00-3:30section) |
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Estimating the allowance/Percentage of receivable/8:00-9:30/10/3/2024 |
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Estimating the allowance /Percentage of receivables/10/3/2024/(2:00-3:30)/ |
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E8-4+Aging of Receivable.11/3/2024(8:00-9:30&2:00-3:30) |
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Disposing A/R(sale of A/R+ national credit card sales+E8-7+Introduction to N/R. 13/3/2024 (8:00-9:30&2:00-3:30 sections) |
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maturity period in days+computing interest+recognizing &valuing N/R+ Disposing of N/R.17/3/2024(8-9:30 section) |
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maturity period in days+computing interest+recognizing &valuing N/R+ Disposing of N/R.17/3/2024(2-3:30 section) |
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Dishonor of N/R. Accrued interest.E8_14.(18.3.2024)(8_9.30 section) |
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Disposing N/R.Accrued interest.E8_14. (18.3.2024)(2_3.30 sections) |
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E8-14&P8-7 |
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E8-14 & P8-7. 19/3/2024(8-9:30 section) |
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E8-14 & P8-7. 19/3/2024(2-3:30 section) |
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Introduction to receivables +recognizing A/R+E8-2&E8-3(a)/26/5/2024 |
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E8-3+Valuing A/R , Direct write off method and allowance method 27/5/2024 |
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The allowance method+recovery of uncollectibles/28/5/2024(8_9.30&11_12.30 sections) |
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allowance method example+recovery+E8-4+Estimating the allowance+percentage of A/R+Aging receivables+E8-7(28/5/2024) |
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Estimating the allowance+ solving E8-4(29/5/2024) 8:00-9:30 section |
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Disposing A/R(sale of A/R+ national credit card sales+E8-7+Introduction to N/R. 3/6/2024 |
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Introduction to note receivable+recognizing and valuing and disposing of N/R/4/6/2024(8_9.30&11_12.30 section) |
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Maturity period of notes in days+computing interest+recognizing and valuing and disposing notee |
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Disposing of N/R +E8_14(5/6/2024) (8_9.30&11_12.30 sections) |
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Dishonor(not expected to be collected+Accrued interest on note in 3 cases+ E8-14 |
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| Chapter 9: Plant assets, Natural resources and intangible asets |
PPT chapter 9 |
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solution manual ch 9 |
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Determining Cost of land,land improvement, building and equipment. 20/3/2024(8-9:30 section) |
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Determining Cost of land,land improvement, building and equipment. 20/3/2024(2-3:30 section) |
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Depreciation/Straight line method. 24/3/2024(8:00-9:30 &2:00-3:30 sections ) |
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SLM part of year+units of activity method.25.3.2024(8;00-9:30&2:00-3:30) |
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Units of activity partial+declining balance method(full year+partial)+P9-1(26/3/2024)(8-9:30) section |
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Declining balance method(full year +partial)+P9-1+P9-2(26/3/2024)(2-3:30 section) |
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P9-2+Disposal of plant assets (retirement)27.3.2024(8-9:30 section) |
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Disposal of plant assets (retirement+sale) 27.3.2024(2-3:30 section) |
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Example (retirement partial)+Sale of plant asset+ Exchange of plant asset. 31/3/2024(8-9:30 section) |
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Exchange of plant assets+E9-6.31/3/2024(2-3:30 section) |
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Natural Resources+E9-14+ Solving P9-5. 1/4/2024(8-9:30 section) |
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Determining cost of land, land improvement, building and equipment 9/6/2024 |
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Depreciation/SLM |
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SLM partial+units of activity+Declining balance+P9-1 |
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Units of activity method+ declining balance(full year)/11/6/2024(8-9:30&11-12:30) |
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Declining balance method partial+ retirement of plant asset+sale of plant assets.12/6/2024(8_9.30&11_12.30 section) |
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P9-2+ disposal of plant assets (retirements) |
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example retirement partial+sale of plant assets |
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13/6/2024, Exchange of plant Assets(8-9:30&11-12:30)محاضة التعويض |
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Exchange of plant assets |
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| Solving exercises and problems /Chapter 6 |
BE6-1 & E6-1 |
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E6-10 |
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E6-11 |
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Extra exercises on inventory |
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| Solving Exercises and problems/Chapter 7 |
E7-8 & P7-3 |
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Bank reconciliation ( adjusting entries) and exercises solutions ( E7-12 & E7-13) |
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P7-4 |
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P7-5 |
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P7-3 & P7-6 |
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| Solving exercises and problems/Chapter 8 |
E8-5 & E8-7 |
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E8-8 & P8-1 & P8-3 |
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E8-9 & E8-10 |
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E8-12 |
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EXTRA EXERCISE ( SIMILAR TO P8-6) |
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| Assignments |
Solution for Assignment No.1 |
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| Assignments |
P6-8 Perpetual |
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P6-8 Periodic |
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