Đồ án, luận văn, do an, luan van

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

15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 805 | Lượt tải: 0

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...

37 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 718 | Lượt tải: 0

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: 810 | 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.

16 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 772 | Lượt tải: 0

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: 732 | Lượt tải: 0

Expected outcomes DFD symbols Leveled sets of DFDs Database tables Database normalization

24 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 864 | Lượt tải: 0

Damaged or obsolete goods are not counted in inventory if they cannot be sold. Cost should be reduced to net realizable value if they can be sold. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

40 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 844 | Lượt tải: 0

Known as Special Purpose Entities (SPE) Established as a separate business structure Trust Joint Venture Partnership Corporation Frequently has neither independent management nor employees Typical purposes help finance their operations at favorable rates Transfers of financial assets Leasing Hedging financial instruments Research and de...

15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 836 | Lượt tải: 0

There are four steps in the closing process: Transfer the balance of revenue account balances to the Income Summary account. Transfer the expense account balances to the Income Summary account. Transfer the balance of the Income Summary account to the owner’s capital account.

17 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 897 | Lượt tải: 0

After studying Chapter 3, you should be able to: Explain how operating expenses and revenues related to governmental activities are classified and reported in the government-wide financial statements Distinguish, in governmental funds, between revenues and other financing sources and between expenditures and other financing uses Explain how reve...

40 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 792 | Lượt tải: 0