• Kế toán, kiểm toán - Chapter 1: Financial statements and decisionsKế toán, kiểm toán - Chapter 1: Financial statements and decisions

    BALANCE SHEET – reports the amount of assets, liabilities, and stockholders’ equity of an accounting entity at a point in time. INCOME STATEMENT – reports the revenues less the expenses of the accounting period. STATEMENT OF STOCKHOLDERS’ EQUITY – reports the changes in each of the company’s stockholders’ equity accounts, including the change ...

    pptx15 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 479 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 1: Introducing financial accountingKế toán, kiểm toán - Chapter 1: Introducing financial accounting

    Financial accounting practice is governed by concepts and rules known as generally accepted accounting principles (GAAP). Relevant Information Reliable Information Comparable Information

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  • Kế toán, kiểm toán - Chapter 1: Accounting information systems and firm valueKế toán, kiểm toán - Chapter 1: Accounting information systems and firm value

    LO#1 Define an accounting information system and explain characteristics of useful information. LO#2 Distinguish among data, information and an information system. LO#3 Distinguish the roles of accountants in providing information and explain certifications related to accounting information systems. LO#4 Describe how business processes affect th...

    pptx28 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 553 | Lượt tải: 0

  • Tài liệu môn học thuếTài liệu môn học thuế

    A. Bắt buộc - Bài giảng môn Thuế - Học viện Ngân hàng - Hệ thống câu hỏi và bài tập Thuế - Học viện Ngân hàng - Văn bản pháp luật thuế (luật thuế, quản lý thuế và các văn bản hướng dẫn thi hành) B. Tự chọn - Giáo trình lý thuyết thuế, HVTC, 2010 - Kinh tế học

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  • Kế toán, kiểm toán - The financial cycleKế toán, kiểm toán - The financial cycle

    The functions of the financial cycle are: raising capital by investments from owners raising capital by loans from creditors recording capital-raising transactions in the general ledger acquiring productive assets using capital and recording the acquisition maintenance of assets recording various maintenance transactions summarising accounti...

    ppt10 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 456 | Lượt tải: 0

  • Kế toán, kiểm toán - The conversion cycleKế toán, kiểm toán - The conversion cycle

    Learning objectives To learn what the conversion cycle business activities are. To learn how to flow chart the conversion cycle business activities. To understand the processing of conversion cycle transactions using a computer. To know the control practices and procedures required in the conversion cycle.

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  • Kế toán, kiểm toán - The payroll cycleKế toán, kiểm toán - The payroll cycle

    Learning objectives To learn about the human resource management (HRM) business activities and the payroll cycle business activities. To learn to flow chart HRM business activities and payroll cycle business activities. To understand the processing of HRM and payroll cycle transactions using computers. To know the control practices and procedur...

    ppt19 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 564 | Lượt tải: 0

  • Kế toán, kiểm toán - The expenditure cycleKế toán, kiểm toán - The expenditure cycle

    Learning objectives To learn the expenditure cycle business activities. To learn how to flow chart the expenditure cycle business activities. To understand the processing of expenditure cycle transactions using a computer. To know what the control practices and procedures are in the expenditure cycle.

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  • Kế toán, kiểm toán - The revenue cycleKế toán, kiểm toán - The revenue cycle

    Learning objectives To learn about the revenue cycle business activities. To learn to flow chart the revenue cycle business activities. To understand the processing of the revenue cycle transactions using a computer. To know what the control practices and procedures are in the revenue cycle.

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  • Kế toán, kiểm toán - Accounting transaction cyclesKế toán, kiểm toán - Accounting transaction cycles

    Learning objectives To understand the cycle of basic business activities and know its components. To learn what a transaction cycle is and how many transaction cycles there are. To learn to match an economic activity with a transaction cycle. To know the advantages of using transaction cycles. To understand how the accounting information syst...

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