Kế toán doanh nghiệp - Chapter 9: Reporting and analyzing current liabilitiesUnearned revenues from magazine subscriptions often cover more than one accounting period. A portion of the earned revenue is recognized each period and the unearned revenue account is reduced. Notes payable often extend over more than one accounting period. A three-year note payable would be classified as a current liability for one year and a lo...
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Kế toán doanh nghiệp - Chapter 8: Rea modelingLearning objectives Purpose and uses Terminology Cardinalities Database design
24 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 551 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 8: Reporting and interpreting property, plant, and equipment; intangibles; and natural resourcesLand Assets subject to depreciation Buildings and equipment Furniture and fixtures Natural resource assets subject to depletion Mineral deposits and timber Definite life Patents Copyrights Franchises Indefinite life Trademarks Goodwill
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Kế toán doanh nghiệp - Chapter 8: Reporting and analyzing long - Term assetsUpdate depreciation to the date of disposal Journalize disposal by: Recording cash received (debit) or paid (credit Recording a gain (credit) or loss (debit)
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Kế toán doanh nghiệp - Chapter 8: Integrated ProjectLO#1 Plan and manage a business analysis project LO#2 Develop an integrated UML Class Diagrams for a business LO#3 Develop activity models of multiple business processes and use those models to assess potential risks and opportunities for process improvements LO#4 Use the UML Class Diagram to design and implement a relational database system in...
10 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 538 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 7: Data flow diagrammingLearning objectives Nature and purpose of DFDs DFD symbols Leveling and balancing Database design Normal forms
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Kế toán doanh nghiệp - Chapter 7: Reporting and analyzing receivablesAmounts due from customers for credit sales. Credit sales require: Maintaining a separate account receivable for each customer. Accounting for bad debts that result from credit sales.
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Kế toán doanh nghiệp - Chapter 7: Conversion business processLO#1 Describe the business activities that comprise the conversion process LO#2 Develop an activity model of the conversion process using BPMN LO#3 Understand and apply different activity modeling options LO#4 Develop business rules to implement controls for the conversion process LO#5 Develop a structure model for the conversion process using ...
15 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 589 | Lượt tải: 0
Kế toán doanh nghiệp - Chapter 7: Reporting and interpreting cost of goods sold and inventoryThe cost principle requires that inventory be recorded at the price paid or the consideration given. Inventory cost includes the sum of the costs incurred in bringing an article to usable or salable condition and location. In addition to the invoice cost, other common costs included in inventory are freight costs, inspection costs, and preparation ...
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Kế toán doanh nghiệp - Chapter 6: Reporting and analyzing cash and internal controlsThe Sarbanes-Oxley Act, also known as SOX, requires management and auditors of publicly held companies to adhere to or perform specific requirements, such as: Evaluation of internal controls. Auditor’s work is overseen by the Public Company Accounting Oversight Board (PCAOB). Restriction on consulting services performed by auditors. Term limits...
10 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 707 | Lượt tải: 0
