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Test Review Notes For
Accounting I and 2
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Financial Accounting
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Practice Financial Exam
Ask your teacher when these
Accounting Principles
will be tested.
Test 1 The Accounting Equation
Overview
of Accounting Cycle
The Accounting Equation
Recording Transactions
Adjustments,
Worksheet, and Statements
Completing
the Accounting Cycle
Cash Versus
Accrual Accounting
Test 2 Merchandise Accounting
Merchandising
Special Journals for Accounting Systems
Test 3 Cash, Receivables,
Inventory, Depreciation, Extraordinary Repairs, Disposal of Plant
Assets, Natural Resources, Intangibles
Voucher Systems and Petty Cash
Bank
Reconciliation
Bad Debts
Notes Receivable
Inventory using
LIFO, FIFO and WA
Lower
Cost or Market, Estimating Inventory Value
Depreciation
Methods, Revising Depreciation
Extraordinary
Repairs, Disposal of Plant Assets
Natural
Resources, Intangibles
Special
Financing Assets Narrative Review
for tests 4 and 5
Test 4 Current Liabilities
Notes Payable,
Bank Loans
Property Taxes,
Payroll, Warranties
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Test 5
Partnerships and Corporations
Entry of a New
Partner, Division of Income
Bonus to
Withdrawing Partner, Liquidation
Issuing Stocks,
Paying Dividends
Stockholders'
Equity, Book Value, Stock Subscriptions
Stock
Splits, Stock Dividends, Treasury Stock , and Prior Period Adjustments
Retained Earnings Appropriation, Statement of Retained Earnings,
Stockholders' Equity, and Earnings Per Share
Test 6 Time value of Monet y and
Installment Notes Payable and Bonds Payable
The Present And Future Value of Money
Installment Notes
Payable
Page 1 Issuing
Bonds at a Discount and Page 2 Issuing Bonds at a Premium, and Bond
Sinking Funds
Test 7 Cash Flows, Financial
Statement Analysis, Investment in Corporate Securities
Narrative Review
Cash Flows
Classifications
Operating
Activity Cash Flow, Direct & Indirect Methods
Investing and
Financing Activity Cash Flow Determination
Statement of
Cash Flow Worksheet
Horizontal and
Vertical Analysis
Trend
Analysis, Ratio Analysis
Investment in
Short Term Corporate Securities and Investment for Control-Equity Method
Consoladet
Financial Statements, Other Considerations
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