Measuring Beta Portfolio Betas CAPM and Expected Return Security market Line Capital Budgeting and Project Risk

Outline Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness. Describe the closing process and explain why temporary accounts are closed each period. Prepare closing entries

Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation

Learning objectives 1. Describe the principles of properly designed accounting systems. 2. Describe and illustrate the principles of internal control of accounting information systems. 3. Describe and illustrate the use oft special journals and subsidiary ledgers to process accounting data more efficiently

Lesson 5 Completing the Accounting Cycle Learning objectives 1. Describe and prepare a worksheet and describe its usefulness. 2. Describe the closing process and explain why temporary accounts are closed each period

University Lesson Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives 1. Describe the definition of managerial accounting. 2. Identify and explain the difference between managerial accounting and financial accounting. 3. Analyze different ways to classify costs 4. Describe the flow of manufacturing activities

Lesson 12: Internal Controls and Business Ethics Learning objectives 1.Explain the fundamental principles of internal control 2. Define, explain the purpose, and identify the principles of internal accounting control. 3. Apply internal control to cash. 4.Explain and record petty cash fund transactions

Lesson 1: Introduction to Accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of economic man 2. Appreciate the trust issue and the unique role of accounting in trust building and maintaining

Background About the author: Floyd Dell (1887- 1969), U.S. versatile and prolific writer and an editor for several newspapers and magazines

Organizational Structure and Design Manager Subordinate Subordinate Subordinate Organizational Design Purposeful and goal-oriented process Decisions/actions to predetermine the way employees do their work Organizational structure Relatively stable relationships and processes of the organization