Kế toán, kiểm toán - Chapter fifteen: Partnerships: termination and liquidationTermination of business activities followed by liquidation of partnership property occurs for a variety of reasons: Personality disputes between partners Retirement Death Changed business environment Other opportunities Low profits Bankruptcy (either the business or a partner)
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Kế toán, kiểm toán - Chapter 15: Recording and evaluating capital resource process activities: financingKeep contributed capital (capital stock transactions) separate from earnings (retained earnings) Keep legal capital separate from additional paid-in capital. Treasury stock is a deduction from stockholders’ equity.
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Kế toán, kiểm toán - Chapter 15: Accounts receivable and uncollectible accountsLosses from uncollectible accounts are a normal cost of doing business. Methods used for writing off accounts that are determined to be uncollectible include the: Allowance Method Direct Charge-Off Method
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Kế toán, kiểm toán - Chapter 15: Decision - Making models and knowledge managementExpected outcomes Relevance to AIS Information overload Knowledge management Steps for Better Thinking
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Kế toán, kiểm toán - Chapter 14: Long - Term liabilitiesBonds are securities that can be purchased or sold in the securities markets. They have a market value which is expressed as a percent of their par value. The closing price indicates that the IBM bond is being sold at 119.25% of face value.
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Kế toán, kiểm toán - Chapter14: Accounting principles and reporting standardsEnsure that financial statements are meaningful and useful. Are used whether the business is large or small. Allow financial statements of different companies to be compared. Allow a company to compare its own financial statements from period to period.
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Kế toán, kiểm toán - Chapter 14: Not - For - profit organizations — Regulatory, taxation, and performance issuesAfter studying Chapter 14, you should be able to: Identify oversight bodies and the source of their authority over not-for-profit organizations (NFPs) Describe how and why states regulate NFPs, and describe: Not-for-profit incorporation laws Registration, licenses, and tax-exemption
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Kế toán, kiểm toán - Chapter 14: Other business processesExpected outcomes Nature of other processes Conversion process Financing process Human resource process Process relationships
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Kế toán, kiểm toán - Chapter 14: Managerial accounting concepts and principlesC1: Explain the purpose and nature of managerial accounting and the role of ethics. C2: Describe accounting concepts useful in classifying costs. C3: Define product and period costs and explain how they impact financial statements. C4: Explain how the balance sheets and income statements for manufacturing and merchandising companies differ. C5:...
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Kế toán, kiểm toán - Chapter fourteen: Partnerships: formation and operationA partnership is defined as “an association of two or more persons to carry on a business as co-owners for profit.” (Section 6 of Uniform Partnership Act). Flexibility in defining relationships Profits and losses, and management operating decisions, may be shared independent of ownership percentages Ease of formation and dissolution Taxes “flo...
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