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C1: Explain the types and payment patterns of notes. C2: Appendix 10A – Explain and compute the present value of an amount(s) to be paid at a future date(s). C3: Appendix 10C – Describe interest accrual when bond payment periods differ from accounting periods. C4: Appendix 10D – Describe the accounting for leases and pensions (see text for detai...

15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 538 | Lượt tải: 0

Deliver goods/services Increase sales revenue Increase accounts receivable Increase cost of goods sold Decrease inventory Receive payment from customers Increase cash Decrease accounts receivable Provide customer support Various effects, depending on the support provided, see Chapter 8 for employee events

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To prepare worldwide consolidated financial statements a U. S. parent must: (1) convert the foreign GAAP financial statements of its foreign operations into U.S. GAAP and (2) translate the financial statements from the foreign currency into U.S. dollars. This conversion and translation process is required whether the foreign operation is a bra...

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An estimated liability has two basic characteristics: (1) the liability is known to exist, and (2) the precise dollar amount cannot be determined until a later date. An example of an estimated liability is the warranty associated with a new car provided by the manufacturer. The warranty usually extends for a number of years. As each car is sold,...

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Also referred to as the Wage and Hour Law Applies only to firms engaged directly or indirectly in interstate commerce Sets a minimum hourly rate of pay and maximum hours of work per week to be performed at the regular rate of pay

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If instead TechCom must remit electronically the credit card sales receipts to the credit card company and wait for the $96 cash payment, we will make the first entry on July 15, and the second entry on July 20, when the cash is received. On the date of the sale, TechCom would credit Sales for the entire amount of the sale of $100 and will debit Ac...

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An Exchange Rate is the cost of one currency in terms of another. Rates published daily in the Wall Street Journal are as of 4:00pm Eastern time on the day prior to publication. The published rates are wholesale rates that banks use with each other – retail rates to consumers are higher. The difference between the rates at which a bank is willin...

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Define the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, 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.

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Identify and describe the contents of a comprehensive annual financial report (CAFR) Understand how to reconcile governmental fund financial statements to governmental activity in the government-wide financial statements Identify and explain financial reporting issues and topics

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Record cash payments in a cash payments journal. Post from the cash payments journal to subsidiary and general ledgers. Demonstrate a knowledge of procedures for a petty cash fund. Demonstrate a knowledge of internal control routines for cash.

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