Đồ án, luận văn, do an, luan van

Revenue is recognized when the sale is complete. A sale is complete when title to the goods passes to the customer or when the service is provided. For sales on account, revenue is recognized when the sale occurs even though the cash is not collected immediately.

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When management enters into a formal plan to sell or discontinue a segment of the business, the related gains and losses must be disclosed on the income statement. A segment must be a separate line of business activity or an operation that services a distinct category of customers.

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Identify the opportunity Requests, opportunities, expansion Select appropriate investments Net present value analysis (other methods are available) Determine how to finance the investments Chapters 13 and 14 Accept or reject the opportunity

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With respect to the sales / collection process: Explain its role and purpose. List and discuss, in order, the steps in the process. Explain how the generic structure of most AIS applies to the process. Process common transactions. Design & critique internal controls based on common risk exposures. Develop & interpret process-related systems d...

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P1: Prepare a statement of cash flows. P2: Compute cash flows from operating  activities using the indirect method. P3: Determine cash flows from both investing  and financing activities. P4: Appendix 12A – Illustrate use of a  spreadsheet to prepare a statement of  cash flows (see text for details). P5: Appendix 12B – Compute cash flows fr...

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After studying Chapter 12, you should be able to: Explain the objectives of budgeting Explain the differences among various budgeting approaches Describe the budgeting process for a state or local government, including the procedures involved in preparing specific types of budgets

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In 2001 and 2002, corporate scandals shook the confidence of investors in the reliability of financial statement information Causes included: Greed of the corporate executives Failure of corporate governance Audit failures Unreasonable market expectations Overburdened SEC

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Current Liabilities Expected to be paid within one year or the company’s operating cycle, whichever is longer. Long-Term Liabilities Not expected to be paid within one year or the company’s operating cycle, whichever is longer.

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Nobes’ simplified model has two explanatory factors: (1) national culture, including institutional structures, (2) the nature of a country’s financing system divided into two classes. Class A (Strong equity-outsider financing system) Less conservative Greater disclosure Financial and tax accounting separate Class B (Weak equity-outsider fin...

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Employers make tax deposits for Federal income tax withheld from employee earnings Employees' share of social security and Medicare taxes withheld from earnings Employer's share of social security and Medicare taxes Effective Jan. 1, 2011, ALL employers, regardless  of size, must remit payroll tax payments via EFTPS  (Electronic Federal ...

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