I need these explained and shown in detail to use as a study guide

• Cash and cash equivalents; restricted cash
• Bank overdrafts
• Cash discounts (sales discounts) vs. trade discounts
• Gross vs. Net method to record sales
• Bad debt expense: Balance sheet approach (% of rec.) vs. Inc. stmt. approach (% of sales)
• Bad debt journal entries
• Zero interest bearing notes vs. interest bearing notes
• Factoring receivables: with and without recourse
• Assigning receivables
• FOB shipping pt. vs. FOB destination (when does legal title of goods transfer)
• Accounting for petty cash
• Periodic vs. Perpetual
• Gross vs. Net methods for recording purchases
• LIFO, FIFO, Weighted Average
• Lower of Cost or Market (problem format)
• Net realizable value
• Relative Sales Method Proportional Allocation (lump sum purchase)
• Purchase Commitments (journal entry how to record a loss)
• Gross profit method (when can it be used and when can it NOT be used)
• What costs are included in land? Land Improvements? Building?
• Weighted-average Accumulated expenditures and avoidable interest capitalization of interest
• Depreciation systematic and rational allocation of cost; typically depreciation is calc. to the nearest dollar for a full month
• Depreciable Cost/Base
• Activity methods (variable in nature i.e. units produced or miles driven
• Straight-line method
• Decreasing Charge (Accelerated): Sum-of-the-Years-Digits & Double Declining
• Partial period depreciation
• Fractional-year depreciation policies typically depreciation is calculated to the nearest full month and dollar
• Other Property Issues: Revision of estimates, Impairment, and Depletion
• Purchased vs. Internally created intangibles
• Amortization intangible are typically amortized using the straight-line method
• Goodwill- not amortized; only booked when purchased