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Segment reporting provides information to help users of financial statements to: Better understand the entity’s performance. Better assess the entity’s prospects for future cash flow. Make more informed judgments about the enterprise as a whole.

16 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 601 | Lượt tải: 0

Identify significant inherent risks in the acquisition and expenditure cycle. Describe the acquisition and expenditure cycle, including typical source documents and controls. Give examples of tests of controls over purchases of inventory and services. Explain the importance of the completeness assertion for the audit of accounts payable liabilit...

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Expected outcomes Classes of AIS REA modeling description REA modeling illustration Relational database design

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On the sale date, a natural question arises: What is the unit cost of the inventory being sold? If all the inventory has the same unit cost, then this is not a difficult question to answer. However, in most cases, companies will have identical units of inventory in stock that have different unit costs. Let’s see how to determine the cost of a un...

24 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 677 | Lượt tải: 0

C1: Describe accounts receivable and  how they occur and are recorded. C2: Describe a note receivable, computation of its maturity date and  the recording of its existence. C3: Explain how receivables can be  converted to cash before maturity.

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Specific to entity Business entity concept Measurable in monetary terms Monetary unit concept Impact the entity’s assets, liabilities, and/or owners’ equity Going concern concept Periodicity concept

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After studying Chapter 7, you should be able to: Describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds Distinguish between the purposes of internal service funds and enterprise funds Explain the financial reporting requirements, including the differences between the reporting of intern...

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The volume of both sales and profits will increase if buyers are given a period of a month or more to pay for the goods or services they purchase. Sales on credit will lead to increases in profit only if each customer completes the transaction by paying for the goods or services purchased. If payment is not received, the expected profits become a...

18 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 630 | Lượt tải: 0

Assume three companies form a business combination: Top Company owns 70% of Midway Company, which owns 60% of Bottom Company. Top controls both subsidiaries, although the parent’s Relationship with Bottom is only of an indirect nature.

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Segregate authorization, custody and recording of cash. Prepare a cash budget (or forecast). Prepare a control listing of cash receipts. Require daily deposits. Make all payments by check. Require that every expenditure be verified before payment. Promptly reconcile bank statements.

21 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 587 | Lượt tải: 0