• Kế toán, kiểm toán - Chapter 1: Time value of moneyKế toán, kiểm toán - Chapter 1: Time value of money

    Risk The chance of an unfavorable outcome Inflation risk Risk of changing price levels Business risk Risk of a particular company going out of business Liquidity risk Risk that an investment cannot be converted into cash when needed

    ppt15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 495 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 11: Computer crime and information technology securityKế toán, kiểm toán - Chapter 11: Computer crime and information technology security

    Explain Carter’s taxonomy of computer crime. Identify and describe business risks and threats to information systems. Name & describe common types of computer criminals. Discuss ways to prevent & detect computer crime. Explain CoBIT’s information criteria & accountability framework. Explain how CoBIT can be used to strengthen internal controls...

    ppt17 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 487 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 11: Corporate reporting and analysisKế toán, kiểm toán - Chapter 11: Corporate reporting and analysis

    C1: Identify characteristics of corporations and their organization. C2: Explain characteristics of, and distribute dividends between, common and preferred stock. C3: Explain the items reported in retained earnings.

    ppt16 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 455 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 11: Stockholders’ equity: paid - In capitalKế toán, kiểm toán - Chapter 11: Stockholders’ equity: paid - In capital

    Part I The requirements for forming a corporation are determined by the laws of the state where the corporation is incorporated. The Articles of Incorporation is the application for corporate status. Part II The costs incurred to incorporate a business are expensed immediately for financial reporting purposes. However, these costs are amortiz...

    ppt16 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 619 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 11: Auditing of governmental and not - For - profit organizationsKế toán, kiểm toán - Chapter 11: Auditing of governmental and not - For - profit organizations

    After studying Chapter 11, you should be able to: Explain the essential elements of financial audits by independent CPAs, including: The objective(s) of financial audits The source and content of GAAS Audit report formats and opinions The audit process

    ppt47 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 600 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: Long - Term assetsKế toán, kiểm toán - Chapter 10: Long - Term assets

    The total cost of a combined purchase of land and building is separated on the basis of their relative fair market values. CarMax paid $90,000 cash to acquire a group of items consisting of land appraised at $30,000, land improvements appraised at $10,000, and a building appraised at $60,000. The $90,000 cost will be allocated on the basis of appr...

    ppt43 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 476 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: Analysis of governmental financial performanceKế toán, kiểm toán - Chapter 10: Analysis of governmental financial performance

    Explain the relationships among environmental factors, organizational factors, and financial factors in determining governmental financial condition Identify, calculate, and interpret key ratios that measure financial performance Analyze financial performance using government-wide statements Describe how benchmarks can aid financial analysis

    ppt30 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 472 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: E - Business and enterprise resource planning systemsKế toán, kiểm toán - Chapter 10: E - Business and enterprise resource planning systems

    Explain the nature of e-business, comparing and contrasting it with traditional “brick-and-mortar” organizations. Discuss major forms of e-business. Describe the basic nature, purpose and structure of ERP systems. Give examples and analyze the causes of ERP system failures. List and discuss steps associated with successful ERP implementations...

    ppt13 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 404 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: Long - Term liabilitiesKế toán, kiểm toán - Chapter 10: Long - Term liabilities

    C1: Explain the types and payment patterns of notes. C2: Appendix 10A – Explain and compute the present value of an amount(s) to be paid at a future date(s). C3: Appendix 10C – Describe interest accrual when bond payment periods differ from accounting periods. C4: Appendix 10D – Describe the accounting for leases and pensions (see text for detai...

    ppt15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 441 | Lượt tải: 0

  • Kế toán, kiểm toán - Chapter 10: Marketing/sales / collection/customer support process: recording and evaluating revenue process activitiesKế toán, kiểm toán - Chapter 10: Marketing/sales / collection/ customer support process: recording and evaluating revenue process activities

    Deliver goods/services Increase sales revenue Increase accounts receivable Increase cost of goods sold Decrease inventory Receive payment from customers Increase cash Decrease accounts receivable Provide customer support Various effects, depending on the support provided, see Chapter 8 for employee events

    ppt14 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 560 | Lượt tải: 0