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Formatting and Color Coding

Navigating

Note, this is an eBook housed in Pressbooks, a DIY tool Boise State is using. The buttons to go to the next and previous pages are on a toolbar at the bottom of the page.

Formatting

All text can be copied from this textbook and pasted into Excel.  To avoid hours of data entry and prevent potential errors, please copy and paste the numbers and words directly from the problems rather than typing the information.


Color Coding

The textbook is written with color coding.  To help you understand how this works, the color coding explanation is as follows.

Learning Objectives

A quick summary of what will be learned in the section.


ExamplesVideo Play Button

Accounting is easier to understand when you can hear and see the language.  Each example will contain a problem that is solved on video. Click the “play video” icon to watch the video.


Practice

Practice problems will provide repetition to improve confidence.


Homework

Homework problems are low-stakes and will be completed in Excel to help you prepare for the end of Chapter Quizzes located in Canvas.


Important Formulas to remember will be bolded and centered.


Horizontal Model
Balance Sheet Income Statement Stmt of Cash Flows
Cash + Inventory = Accounts Payable + Common Stock + Retained Earnings Revenue Expense = Net Income Cash OA,IA,FA
Each transaction will be shown in the horizontal model.  The accounts used and the amounts for each transaction will be bolded.  Previous transactions will be in italicized. 
  • Blue cells represent what will appear on the Income Statement.
  • Gray cells represent what will appear on the Balance Sheet.
  • Green cells represent what will appear on the Statement of Cash Flows.

Financial Report
Income Statement
[Company Name]
For [Month]

Financial reports will be labeled and designated in their appropriate horizontal model color.  Note: Colors are used to aid in learning and should not be used on real-life financial statements.

  • Blue represents the Income Statement.
  • Gray represents the Statement of Stockholders’ Equity and the Balance Sheet.
  • Green represents the Statement of Cash Flows.

Variable cost per-unit basis
Cost of Ink per T-shirt # of T-shirts Manufactured Total Variable Cost of Ink
$0.15 200 $30
$0.15 400 60
$0.15 600 90
Tables containing the information used to solve chapter problems will be centered.