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Accounting II Lecture Notes
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#2 Accounting II Video Lectures
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 from SANTA FE COLLEGE Videos by Susan V. Crosson

#3 Power Point Notes
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Taken from
Financial And Managerial Accounting by Needles, Powers, and  Crosson was the source of these notes.

Part IV Financing Assets

 Unit  13 Accounting for Liabilities    
Topic Notes
Page  1  Page 2

Ch 9:  Current Liabilities
Ch 11: Long-Term Liabilities


Unit  14 Accounting for Partnerships  
Topic Notes
Page 1   Page 2

Not Covered

Not Covered

Unit  15 Accounting for Corporations Part I
Topic Notes
Page 1  Page  2
Unit  16
Accounting for Corporations Part II
Topic Notes
Page 1    Page 2

1 Corporations
2 Startup and Organization Costs
3 Stockholders Equity format
4 Sell Stock for Cash
5 Sell Stock Finance Building
6 Stock Options
7 Cash Dividends
9 Treasury Stock
1 Stock Dividends
2 Stock Splits
3 Deferred Taxes
4Tax Computation
6 Stockholders Equity
7 EPS & Book Value
Ch 12:Contributed Capital
Ch 13:
The Corporate Income Statement and the Statement of Stockholders' Equity

Part V The Present and Future
Value of Money
The Present And Future Value of Money

Special from UT Department of Finance
Time Value of Money #1
slide presentation allows you can go at your own speed
Time Value of Money #2 is another slide presentation allows you can go at your own speed

Part VI  Long-Term Liabilities 

Installment Notes Payable 

Bonds Payable 

1 Bond Types
2 Bond Types
3 Bond Price SE4
4 Effective Interest Bond Premium

5 Effective Interest Bond Discount

Part VII Accounting Principles
Accounting Principles


Part VII   Analyzing Financial Information

Unit  17 Cash Flow From Operating Activities
Topic Notes
Page  1  Page 2

1 Statement of Cash Flows Format
2 Operating Activates
3 Investing Activates-Investments
4 Investing Activates-Plant Assets
5 Financing Activates
6 Example-operating
7 Example-Investing
8 Example-financing
Ch14: The Statement of Cash Flows

Unit  18 Statement of Cash Flows
Topic Notes
Page 1   Page 2

Unit  19 Financial Statement Analysis
Topic Notes
Page 1   Page 2

1 Overview
2 Horizontal Analysis
3 Vertical Analysis
4 Liquidity Ratios
5 Liquidity Ratios AR
6 Liquidity Ratios Inv

7 Liquidity Ratios AP
8 Profitability Ratios
9 Solvency Ratios
10 Cash Flow Ratios
11 Market Strength Ratios
Ch 28:Financial Performance Evaluation

Unit  20 Investment in Corporate Securities
Topic Notes
Page 1   Page 2


Appendix I  Short-Term Investments
Appendix II  Modified Accelerated Cost Recovery System