• Kế toán, kiểm toán - Chapter 10: Basic budgetary controlsKế toán, kiểm toán - Chapter 10: Basic budgetary controls

    Outline the steps associated with an effective system of management control. Explain the benefits of adopting a formal budgeting process. Explain the importance of recognising the behavioural aspects of budgeting.

    ppt14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 340 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 9: Capital investment analysisKế toán, kiểm toán - Chapter 9: Capital investment analysis

    Describe the two types of capital investment decisions with which managers may be faced: Accept or reject decisions Capital-rationing decisions Describe the method of calculation of non-discounting models: Payback period Accounting rate of return

    ppt16 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 371 | Lượt tải: 0

  • Kế toán, kiểm toán - The implementation of systems and recordsKế toán, kiểm toán - The implementation of systems and records

    Learning objectives To be able to specify guidelines and timelines for implementing a system. To understand the importance of contingency planning. To learn about establishing effective training schedules and programs. To learn how data is transferred from one system to another without errors. To discover how to update systems and records. To...

    ppt11 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 402 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 8: Short - Term decision making techniquesKế toán, kiểm toán - Chapter 8: Short - Term decision making techniques

    Explain the terms incremental costs and incremental benefits. Describe situations where incremental analysis may be used to assist management. Distinguish between relevant and irrelevant information used in decision making.

    ppt27 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 449 | Lượt tải: 0

  • Kế toán, kiểm toán - Testing and documenting systemsKế toán, kiểm toán - Testing and documenting systems

    Learning objectives To understand the need for testing a computer system in an operational environment. To discover the different types of testing. To learn about documenting a system before implementation and training. To learn about the different media used for documentation. To understand why it is necessary to consult users to ensure accep...

    ppt8 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 378 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 7: Costing conceptsKế toán, kiểm toán - Chapter 7: Costing concepts

    Describe the role of product and service costing in various types of organisations. Define the following costing terms: Fixed and variable cost Direct and Indirect cost Product and Period cost Manufacturing costs. Discuss the difficulties associated with accounting for indirect manufacturing costs.

    ppt13 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 350 | Lượt tải: 0

  • Kế toán, kiểm toán - Accounting statutory obligationsKế toán, kiểm toán - Accounting statutory obligations

    accounting standards audit committees auditing auditing standards company policy corporate governance Corporations Act disclosing entity independent auditor industry codes of practice internal auditor Listing Rules reporting entity securities Trade Practices Act

    ppt18 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 422 | Lượt tải: 0

  • Kế toán, kiểm toán - Accounting information systems and securityKế toán, kiểm toán - Accounting information systems and security

    Learning objectives To be aware of the threats to computer accounting. To learn the controls for computer accounting. To understand the security requirements to be incorporated in system design. To learn about maintaining system integrity.

    ppt8 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 367 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 6: Analysis of basic financial statementsKế toán, kiểm toán - Chapter 6: Analysis of basic financial statements

    Explain the importance of comparisons and trends in financial statement analysis. Calculate the ratios related to the profitability and financial stability of a business, from a given set of financial statements.

    ppt23 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 432 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 5: Basic accounting standardsKế toán, kiểm toán - Chapter 5: Basic accounting standards

    Explain the role of accounting standards. Define AARF and AASB. Outline the process for development of Australian accounting standards. Discuss the development of the conceptual framework and the Statements of Accounting Concepts.

    ppt29 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 366 | Lượt tải: 0