Đồ án, luận văn, do an, luan van

VỀ KIẾN THỨC VÀ KỸ NĂNG Cung cấp thông tin cần thiết liên quan đến hoạt động tín dụng trong NH có ảnh hưởng đến quá trình kế toán Cung cấp các kỹ thuật hạch toán chủ yếu theo các phương thức cho vay, đầu tư có so sánh với chuẩn mực Người học có khả năng xử lý được các tình huống cụ thể về lý thuyết và thực tế

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NỘI DUNG Các hình thức huy động vốn. Các phương pháp tính và trả lãi. Phương pháp kế toán.

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Stock award plans are usually granted to employees to encourage them not to leave the company. The amount of compensation involved in the plan is determined at the date of grant and is based on the market value per share of the stock award. The compensation is amortized over the service period we expect to receive from the employee.

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Our first and second learning objectives in Chapter 16 are to describe the types of temporary differences that cause deferred tax liabilities and determine the amounts needed to record periodic income taxes and to identify and describe the types of temporary differences that cause deferred tax assets.

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From the perspective of the lessee, we have two types of leases. The first lease is referred to as an operating lease, and the second is known as a capital lease. We view a capital lease as an in-substance purchase of an asset. From the perspective of the lessor, we have three types of leases. We have an operating lease, a direct-financing-type ...

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Long-term obligations extend beyond one year or the normal operating cycle, whichever is longer. Long-term obligations are evidenced by debt agreements called indentures. As we proceed through this material, we will perform several present value calculations in relation to bonds and long-term notes payable.

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Investments can be accounted for in a variety of ways depending upon the nature of the investment instrument. We will begin this chapter by looking at the accounting for bonds, or debt securities. Once we’ve completed our discussion of debt securities we will move on to the accounting for equity securities.

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Generally accepted accounting principles, known as GAAP, require that inventories be carried on the balance sheet at lower-of-cost-or-market. Lower-of-cost-or-market represents a departure from the historical cost concept, but is considered a conservative accounting measure. We will refer to lower-of-cost- or-market by using the term LCM.

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For an item to be classified as inventory, the company must intend to sell it in the normal course of business. The item is either produced by the company or purchased by a supplier for resale. Raw materials inventory consists of the items that will be used in the production process.

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Cash equivalents include short-term, highly liquid investments that are: Easily converted into a known amount of cash. Close to maturity. Not sensitive to interest rate changes. Examples are money market funds, treasury bills, and commercial paper.

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