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ACC 221 Exam 2 Cram Kit

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Cram Kit Content

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Week 7 – Statement of Cash Flows 1 Concept

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Statement of Cash Flows (COMING SOON)

Week 8 – Bank Reconciliation 11 Concepts Sample Module

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What is bank reconciliation?

Beginning balances

Deposits outstanding

Checks outstanding

Interest earned

Ensure ending reconciliation balances match

Adjusting entries for bank reconciliation

Week 8 – Uncollectible Accounts 4 Concepts

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What are uncollectible accounts?

Single Estimated % of Total A/R

Writing off uncollectible accounts

Week 8 – Notes Receivable 1 Concept

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Notes Receivable

Week 9 – Inventory Costing (FIFO, LIFO, Weighted-Average) 3 Concepts

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FIFO (First-In-First-Out)

LIFO (Last-In-First-Out)

Weighted-average

Practice Exam 2 – ACC 221

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