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% Document Info
\author{kmell}
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  /Title (acc-201.pdf)
  /Creator (Cheatography)
  /Author (kmell)
  /Subject (ACC 201 Cheat Sheet)
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\begin{multicols}{3}
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    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{ACC 201 Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{kmell} via \textcolor{DarkBackground}{\uline{cheatography.com/48729/cs/13697/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}kmell \\
  \uline{cheatography.com/kmell} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 28th November, 2017.\\
   Updated 28th November, 2017.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
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\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Inventory Management Decisions}}  \tn
% Row 0
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\mymulticolumn{1}{x{5.377cm}}{Primary goals of management decisions:} \tn 
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\mymulticolumn{1}{x{5.377cm}}{1. Maintain sufficient quantity to meet customer needs \newline 2. Ensure quality meets customers expectations \newline 3. Minimize costs of getting/carrying inventory}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{2.4885 cm} x{2.4885 cm} }
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Reporting Inventory}}  \tn
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\SetRowColor{LightBackground}
Income Statement: once items are sold, you remove cost of goods sold from income statement & Balance Sheet: inventory is set up as an asset when purchased \tn 
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Percentage of Credit Sales v Aging of A/R}}  \tn
% Row 0
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{\% (income statement method) easier to compute; aging (balance sheet method) is more accurate} \tn 
% Row Count 2 (+ 2)
% Row 1
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\mymulticolumn{1}{x{5.377cm}}{income statement method: begin by writing journal entries in problem} \tn 
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% Row 2
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\mymulticolumn{1}{x{5.377cm}}{balance sheet method: begin by making a chart} \tn 
% Row Count 5 (+ 1)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.55618 cm} x{1.51041 cm} x{1.51041 cm} }
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{STEPS TO FIFO/LIFO/WEIGHTED AVERAGE}}  \tn
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{\bf{FIFO}} & {\bf{LIFO}} & {\bf{WEIGHTED AVERAGE}} \tn 
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STEP 1: begin by doing COGA. STEP 2: when determining COGS, remember to do \seqsplit{FIRST-IN-FIRST-OUT} & STEP 1: SAME AS FIFO STEP 2. REMEMBER TO DO \seqsplit{LAST-IN-FIRST-OUT} & STEP 1: SAME AS FIFO AND LIFO STEP 2: DIVIDE COGA BY NUMBER OF UNITS AVAILABLE STEP 3. USE THE NUMBER TO FIND COGS AND COST OF ENDING INVENTORY \tn 
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\hhline{>{\arrayrulecolor{DarkBackground}}---}
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\par\addvspace{1.3em}

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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Sales Transactions}}  \tn
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FOB Shipping Point & FOB Destination \tn 
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\SetRowColor{LightBackground}
\mymulticolumn{2}{x{5.377cm}}{FOB Shipping: sale recorded when goods leave seller's shipping department \newline FOB Destination: sale recorded when goods reach destination}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{x{1.9908 cm} x{2.9862 cm} }
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{FORMULAS}}  \tn
% Row 0
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COGS = COGA - EI & COGA = BI + PURCHASES \tn 
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% Row 1
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GROSS PROFIT = SALES - COGS & INTEREST = PRINCIPAL X INTEREST RATE X TIME \tn 
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\mymulticolumn{2}{x{5.377cm}}{NET RELIZABLE VALUE: A/R TOTAL - ALLOWANCE TOTAL} \tn 
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Types of Inventory}}  \tn
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Merchandisers & Manufacturers \tn 
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\mymulticolumn{2}{x{5.377cm}}{Merchandisers: buy + sell finished goods \newline Manufacturers: buy raw materials + produce and sell finished goods \newline (raw materials, work in process, and finished goods)}  \tn 
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\begin{tabularx}{5.377cm}{x{2.4885 cm} x{2.4885 cm} }
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{Perpetual VS Periodical Inventory Systems}}  \tn
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Perpetual: recorded every time item is \seqsplit{bought/sold/returned;} uses bar codes like Walmart; constantly recording inventory & Periodical: always updated at the end of accounting period; require inventory to be counted at the end of every period \tn 
% Row Count 6 (+ 6)
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\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Financial Statement Effects (rising prices)}}  \tn
% Row 0
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\mymulticolumn{1}{x{5.377cm}}{FIFO: COGS smaller than LIFO, Gross Profit larger than LIFO, Net Income larger than LIFO, Inventory larger than LIFO} \tn 
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% Row 1
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\mymulticolumn{1}{x{5.377cm}}{LIFO: COGS larger than FIFO, gross profit smaller than FIFO, Net income smaller than FIFO, inventory smaller than FIFO} \tn 
% Row Count 6 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{JOURNAL ENTRY EXAMPLES}}  \tn
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\mymulticolumn{1}{x{5.377cm}}{BAD DEBT EXPENSE: debit bad debt expense, credit allowance} \tn 
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% Row 1
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\mymulticolumn{1}{x{5.377cm}}{CASH COLLECTIONS: debit cash, credit A/R} \tn 
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\mymulticolumn{1}{x{5.377cm}}{CREDIT SALES: debit A/R and credit} \tn 
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\mymulticolumn{1}{x{5.377cm}}{WRITE OFFS: debit allowance, credit A/R} \tn 
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\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}


% That's all folks
\end{multicols*}

\end{document}