1. Kaplan University GB518-01N: Financial Accounting Principles and Analysis Valda Dedrick Professor Gene Sullivan August 27, 2013

2. Table Of Contents Company Overview Operating Activities Why Interim Financial Statements or Not Cash or Accrual Accounting Worksheet Accounting Spreadsheet Summary

3. Company Overview Beauty Parlor Pedicures Manicures Haircuts Acrylic Nails Tanning

4. Operating Activities Short term plans Supplies Advertising Equipment

5. Why Small Organization New Business Learning New Ways to Run Operation Discovery Mode

6. Interim Financial Statements or No Less Than One Year Quarterly Increase Communication Annual Reporting Periods

7. Cash or Accrual Revenues Recognized When Earned Expenses Recognized When Incurred Better Reflects Business Performance

8. Accounting Worksheet Reduced Likelihood of Forgetting Adjustments Reveals Arithmetic Errors Accountant Tools

9. Spreadsheets Interactive Computer Application Tabular Forms Excel Spreadsheets Model-View-Controller Elements

10. Summary New Organization Changing Financial Programs Accountant New Services