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    Pages: 9   
    These study guide comprises the notes of all lectures that will be found in test 3. Good luck everybody!
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    Pages: 2   
    This notes introduce how to journalize common stock transactions along with treasury stock. We also discuss stock splits and the different types of shares.
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    Pages: 2   
    These notes reteach how to calculate the issue price of a bond and how they are sold and amortized in an amortization schedule.
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    Pages: 2   
    These notes discuss how to find the effective rate, the issue price, and the amount of interest expense on a bond.
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    Pages: 2   
    These notes introduce how to calculate the cash proceeds of a bond when given various information. We also discuss whether bonds are sold at premiums, discounts or issue price.
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    Pages: 2   
    These notes talk about time value of money and interest. It also describes the difference between simple and compound interest and how it works.
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    Pages: 3   
    These notes talk discuss Appendix E and F.
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    Pages: 2   
    These notes discuss more of the depreciation methods that we did not get to on the Tuesday lecture. Also we learn about expensing intangible assets and the difference between current and noncurrent asset.
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    Pages: 2   
    These notes introduce how to calculate depreciation and when to capitalize an asset or expense it.
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    Pages: 10   
    Full details regarding each lecture held which covers material which will be on the chapter 4,5 and 7 exam. Make sure to review study guide #1 as class material is cumulative for tests.
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    Pages: 2   
    These notes introduce Chapter 8 material such as tangible and intangible assets.
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    Pages: 2   
    These notes discuss what an uncollectible account is and how to perform a write off and reinstatement of a account.
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    These notes explain Inventory Turover Rate.
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    Pages: 3   
    These notes introduce how to calculate the cost of inventory using the four different methods of determining inventory cost flow
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    Pages: 3   
    Wrap up of Chapter 4 including sales revenue, sales returns, sales allowances, and sales discounts
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    Pages: 3   
    These notes explain what transportation costs, discounts, and sales returns and allowances are.
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    Pages: 3   
    These notes introduce accounting for merchandising businesses. We learn new accounts such as inventory, inventory cost, and cost of goods sold.
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    Pages: 8   
    This study guide includes an overview of material learned thus far organized by each lecture.
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    Pages: 2   
    These notes introduce interest and how to calculate it. They also discuss what a note payable is and how to record such a transaction.
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    Pages: 4   
    These notes introduce the idea of debits and credits and how each account is affected by them. There are examples included to help clarify the differences between debits and credits for each account. These notes also include a short review of classify accruals and deferrals.
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    Pages: 2   
    These notes outline the 4 steps in the accounting cycle. We then delve into what deferrals are and go through various deferral example that require adjustments at the end of the year.
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    Pages: 2   
    Professor Lowry did a lot of talking about accruals and deferrals.
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    Pages: 2   
    Further detail of how to form the financial statements
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    Pages: 2   
    What is a transaction? What do financial statements look like and how do you form them?
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    These lecture notes discuss the very basic idea of accounting and introduces the basic accounting equation.

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