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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...

36 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 600 | Lượt tải: 0

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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Acquisition. Allocation of the acquisition cost to expense over the asset’s useful life (depreciation). Sale or disposal.

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Schedule production Obtain raw materials (internal transfer) Use labor and manufacturing resources to convert raw materials into finished goods Store finished goods until sold (internal transfer)

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After studying Chapter 8, you should be able to: Explain how trust and agency funds are used to report on the fiduciary activities of a government Distinguish among agency funds and trust funds (private-purpose, investment, and pension) Describe the uses for and characteristics of agency funds Explain the activities of and accounting and financ...

46 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 606 | Lượt tải: 0

C1: Explain the cost principle for computing the cost of plant assets. C2: Distinguish between revenue and capital expenditures, and account for them. C3: Explain depreciation for partial years  and changes in estimates.

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Inventory control determines the need for inventory and notifies purchasing Purchasing places an order with a vendor Receiving notifies accounts payable that goods have been received Accounts payable compares the purchase order, receiving report, and vendor’s invoice and notifies the cashier Cashier pays the vendor General ledger updated

15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 683 | Lượt tải: 0