• Quản trị Kinh doanh - Chapter 10: Plant assets, natural resources, and intangiblesQuản trị Kinh doanh - Chapter 10: Plant assets, natural resources, and intangibles

    Plant assets are recorded at cost when acquired. This is consistent with the cost principle. Cost includes all normal and reasonable expenditures necessary to get the asset in place and ready for its intended use. The cost of a factory machine, for instance, includes its invoice cost less any cash discount for early payment, plus any necessary frei...

    pptx75 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 738 | Lượt tải: 0

  • Quản trị Kinh doanh - Chapter 9: Accounting for receivablesQuản trị Kinh doanh - Chapter 9: Accounting for receivables

    A receivable is an amount due from another party. The two most common receivables are accounts receivable and notes receivable. Other receivables include interest receivable, rent receivable, tax refund receivable, and receivables from employees. Accounts receivable are amounts due from customers for credit sales. This section begins by describing ...

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  • Quản trị Kinh doanh - Chapter 8: Cash and internal controlsQuản trị Kinh doanh - Chapter 8: Cash and internal controls

    Policies and procedures managers use to: Protect assets. Ensure reliable accounting. Urge adherence to company policies. Promote efficient operations.

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  • Quản trị Kinh doanh - Chapter 7: Accounting information systemsQuản trị Kinh doanh - Chapter 7: Accounting information systems

    Accounting information systems collect and process data from transactions and events, organize them in useful reports, and communicate results to decision makers. With the increasing complexity of business and the growing need for information, accounting information systems are more important than ever. In an accounting system, the fundamental ...

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  • Quản trị Kinh doanh - Chapter 6: Inventories and cost of salesQuản trị Kinh doanh - Chapter 6: Inventories and cost of sales

    Does a purchaser’s inventory include goods in transit from a supplier? The answer is that if ownership has passed to the purchaser, the goods are included in the purchaser’s inventory. We determine this by reviewing the shipping terms: FOB destination or FOB shipping point. Goods purchased FOB shipping point are included in the buyer’s inventory wh...

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  • Quản trị Kinh doanh - Chapter 5: Accounting for merchandising operationsQuản trị Kinh doanh - Chapter 5: Accounting for merchandising operations

    A merchandising company’s operating cycle begins by purchasing merchandise and ends by collecting cash from selling the merchandise. The length of an operating cycle differs across the types of businesses. Department stores often have operating cycles of two to five months. Operating cycles for grocery merchants usually range from two to eight week...

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  • Quản trị Kinh doanh - Chapter 4: Completing the accounting cycleQuản trị Kinh doanh - Chapter 4: Completing the accounting cycle

    A work sheet is not a required report, yet using a manual or electronic work sheet has several potential benefits. Specifically, a work sheet 1. Aids the preparation of financial statements. Reduces the possibility of errors when working with many accounts and adjustments. Links accounts and adjustments to their impacts in financial statements....

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  • Quản trị Kinh doanh - Chapter 3: Adjusting accounts and preparing financial statementsQuản trị Kinh doanh - Chapter 3: Adjusting accounts and preparing financial statements

    To provide timely information, accounting systems prepare reports at regular intervals. This results in an accounting process impacted by the time period (or periodicity) assumption. The time period assumption presumes that an organization’s activities can be divided into specific time periods such as a month, a three-month quarter, a six-month int...

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  • Quản trị Kinh doanh - Chapter 2: Analyzing and recording transactionsQuản trị Kinh doanh - Chapter 2: Analyzing and recording transactions

    The accounting process identifies business transactions and events, analyzes and records their effects, and summarizes and presents information in reports and financial statements. These reports and statements are used for making investing, lending, and other business decisions. The steps in the accounting process that focus on analyzing and record...

    pptx54 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 721 | Lượt tải: 0

  • Quản trị Kinh doanh - Chapter 1: Accounting in businessQuản trị Kinh doanh - Chapter 1: Accounting in business

    Accounting is called the language of business because all organizations set up an accounting information system to communicate data to help people make better decisions. Accounting serves many users, who can be divided into two groups: external users and internal users. External users of accounting information are not directly involved in runnin...

    pptx46 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 793 | Lượt tải: 0