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Define the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, and instance document. Explain the history and structure of XBRL. Discuss ways XBRL can benefit organizations. Identify software tools for creating XBRL-tagged documents. Discuss internal control issues for XBRL.

10 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 639 | Lượt tải: 0

Defined as probable debts or obligations of the entity that result from past transactions, which will be paid with assets or services. Maturity = 1 year or less Maturity > 1 year Current Liabilities Noncurrent Liabilities

21 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 583 | Lượt tải: 0

Unearned revenues from magazine subscriptions often cover more than one accounting period. A portion of the earned revenue is recognized each period and the unearned revenue account is reduced. Notes payable often extend over more than one accounting period. A three-year note payable would be classified as a current liability for one year and a lo...

14 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 552 | Lượt tải: 0

Learning objectives Purpose and uses Terminology Cardinalities Database design

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Land Assets subject to depreciation Buildings and equipment Furniture and fixtures Natural resource assets subject to depletion Mineral deposits and timber Definite life Patents Copyrights Franchises Indefinite life Trademarks Goodwill

18 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 539 | Lượt tải: 0

Update depreciation to the date of disposal Journalize disposal by: Recording cashreceived (debit)or paid (credit Recording again (credit) or loss (debit)

13 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 607 | Lượt tải: 0

LO#1 Plan and manage a business analysis project LO#2 Develop an integrated UML Class Diagrams for a business LO#3 Develop activity models of multiple business processes and use those models to assess potential risks and opportunities for process improvements LO#4 Use the UML Class Diagram to design and implement a relational database system in...

10 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 536 | Lượt tải: 0

Learning objectives Nature and purpose of DFDs DFD symbols Leveling and balancing Database design Normal forms

34 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 698 | Lượt tải: 0

Amounts due from customers for credit sales. Credit sales require: Maintaining a separate account receivable for each customer. Accounting for bad debts that result from credit sales.

11 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 537 | Lượt tải: 0

LO#1 Describe the business activities that comprise the conversion process LO#2 Develop an activity model of the conversion process using BPMN LO#3 Understand and apply different activity modeling options LO#4 Develop business rules to implement controls for the conversion process LO#5 Develop a structure model for the conversion process using ...

15 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 588 | Lượt tải: 0