Kế toán, kiểm toán - Chapter 16: Process costing and analysisC1: Explain process operations and the way they differ from job order operations. C2: Define and compute equivalent units and explain their use in process cost accounting. C3: Define and prepare a process cost summary and describe its purposes. C4: Appendix: Explain and illustrate the accounting for production activity using FIFO.
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Kế toán, kiểm toán - Chapter sixteen: Accounting for state and local governmentsAbsence of profit motive removes an important internal control Allocation of limited resources to unlimited needs creates public debate Focus on sources and uses of funds Need to inform public (stewardship) Massive Federal government 50 State governments Thousands of local governmental units
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Kế toán, kiểm toán - Chapter 16: Recording and evaluating capital resource process activities: investingPPE is recorded as the total amount required to obtain and get the asset ready for its intended use Purchase price Costs incurred to obtain (freight, etc.) Cost incurred to setup (installation, etc.)
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Kế toán, kiểm toán - Chapter 16: Notes payable and notes receivableMust be in writing and signed by the maker. Must contain an unconditional promise to pay a definite amount of money. Must be payable either on demand or at a future time that is fixed or that can be determined. Must be payable to the order of a specific person or to the bearer. Must clearly name or identify the drawee if addressed t...
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Kế toán, kiểm toán - Chapter 16: Professionalism, ethics, and career planningExpected outcomes Professionalism Ethics Certifications and licensure
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Kế toán, kiểm toán - Chapter 16: Accounting for health care organizationsAfter studying Chapter 16, you should be able to: Identify different organizational forms and the related authoritative accounting literature for health care organizations Describe financial reporting for health care organizations
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Kế toán, kiểm toán - Chapter 15: Investments and International OperationsCompanies transfer excess cash into investments to produce higher income. Some companies are set up to produce income from investments. Companies make investments for strategic reasons.
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Kế toán, kiểm toán - Chapter 15: Global business and accountingOccurs as managers become aware of and engage in cross-border trade and operations. A high level of globalization is a multinational enterprise that begins with raw material extraction and ends with final product assembly and sales in multiple foreign locations.
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Kế toán, kiểm toán - Chapter 15: Job order costing and analysisC1: Describe important features of job order production. C2: Explain job cost sheets and how they are used in job order cost accounting.
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Kế toán, kiểm toán - Chapter 15: Accounting for colleges and universitiesDiscuss accounting and reporting issues for all C&Us, such as accounting for: Assets, liabilities, and net assets/net position Revenues and expenses Cash flows Journalize transactions for private C&Us Prepare financial statements for public and private C&Us
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