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Revenue Recognition

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Page 1: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue Recognition

Page 2: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 2

Page 3: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 3

Page 4: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 4

Earnings process

Sale of Goods: the example of Magnotta Winery Corporation

Page 5: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 5

Page 6: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 6

Page 7: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 7

Page 8: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 8

Page 9: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 9

Page 10: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 10

Page 11: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 11

Page 12: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 12

Page 13: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 13

Page 14: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 14

Page 15: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 15

Page 16: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 16

Page 17: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 17

Exercises

Page 18: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 18

Page 19: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 19

Page 20: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 20

Page 21: Revenue recognition : chap 6 2 - michel beauregard · ÆARNING OBJECTIVES studying this chapter, you should be able to: Apply the revenue recognition principle. Describe accounting

Revenue recognition : chap 6 21

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