Table of Contents
Introduction to Accounting I An Interactive Case Approach
Assignment for Today
Objectives of Case #2-4 The J & J Corporation
Objective of Case #2-5 Different Tax Treatments
Today’s In-Class Activities
FORMS OF BUSINESS ENTITIES
SELECTION OF BUSINESS FORM
Owner’s Equity-Sole Prop.
Owners’ Equity: Partnership
Stockholders’ Equity: Corporation
Case #2-4 Part 1
Case #2-4 Part 2
Case #2-4 Part 2 (cont.)
Case #2-4 Part 3
From Case #2-3- John only
CASE #2-4 Part 4
Case #2-4 Part 5
Income Taxation: Sole Prop.
Income Taxation: Partnership
Income Taxation: Corporation
Case #2-5 Part 1A
Case #2-5 Part 1B
PPT Slide
Case #2-5 Part 1B(2)
PPT Slide
PPT Slide
PPT Slide
Performance Evaluation
Key points
The Planning Budget
Budget Example VE is what percentage of revenue?
Prepare a Performance Budget
Budget Example (cont.)
Budget Example (cont.)
Budget Example (cont.)
Performance Variance Analysis
Budget Example (cont.)
Budget Example (cont.)
PPT Slide
Planning Variance
Budget Example (cont.)
Assignment for Next Time
Objectives for Case #2-6 J & J Corporation - Best Laid Plans
Schedule 1 Case #2-6
Individual / Group Quiz #3
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