Đồ án, luận văn, do an, luan van

Planning Financial terms Communication and coordination Among and between departments/functions Resource allocation Scarce resources Evaluation and control Benchmarking

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Perpetual Inventory Systems On September 5, Worley Co. purchased 100 laser lights for resale for $30 per unit from Electronic City on account

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Expected outcomes Forms of AIS documentation Flowchart types Principles Creation steps Symbols

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A process, effected by an entity’s board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting and compliance with applicable laws and regulations.

16 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 605 | Lượt tải: 0

The passage of time creates complexities for internal record keeping and the balance of the investment account varies due to the accounting method used. A worksheet and consolidation entries are used to eliminate the investment account and record the subsidiary’s assets and liabilities to create a single set of financial statements for the combine...

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C1: Explain the importance of periodic  reporting and the time period  assumption. C2: Explain accrual accounting and how  it improves financial statements. C3: Identify steps in the accounting cycle. C4: Explain and prepare a classified  balance sheet.

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The balance in the Retained Earnings account represents the total net income of the corporation over the entire lifetime of the business, less all amounts which have been distributed to the stockholders as dividends.

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After studying Chapter 2, you should be able to: Explain the nature of the three major activity categories of a state or local government: governmental activities, business-type activities, and fiduciary activities Explain the components of GASB’s integrated accounting and financial reporting model, including: Government-wide financial statement...

40 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 648 | Lượt tải: 0

Planning phase Setting goals and objectives for business activities Performing phase Completing the planned business activities and recording the results of those activities Evaluating phase Providing information to interested users to assess the success of the business activities

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Expected outcomes Accounting and bookkeeping The accounting cycle Internal control in the accounting cycle Coding systems Human judgment and information technology

19 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 691 | Lượt tải: 0