Đồ án, luận văn, do an, luan van

After studying Chapter 8, you should be able to: Explain how trust and agency funds are used to report on the fiduciary activities of a government Distinguish among agency funds and trust funds (private-purpose, investment, and pension) Describe the uses for and characteristics of agency funds Explain the activities of and accounting and financ...

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

C1: Explain the cost principle for computing the cost of plant assets. C2: Distinguish between revenue and capital expenditures, and account for them. C3: Explain depreciation for partial years  and changes in estimates.

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Inventory control determines the need for inventory and notifies purchasing Purchasing places an order with a vendor Receiving notifies accounts payable that goods have been received Accounts payable compares the purchase order, receiving report, and vendor’s invoice and notifies the cashier Cashier pays the vendor General ledger updated

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Segment reporting provides information to help users of financial statements to: Better understand the entity’s performance. Better assess the entity’s prospects for future cash flow. Make more informed judgments about the enterprise as a whole.

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Identify significant inherent risks in the acquisition and expenditure cycle. Describe the acquisition and expenditure cycle, including typical source documents and controls. Give examples of tests of controls over purchases of inventory and services. Explain the importance of the completeness assertion for the audit of accounts payable liabilit...

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Expected outcomes Classes of AIS REA modeling description REA modeling illustration Relational database design

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On the sale date, a natural question arises: What is the unit cost of the inventory being sold? If all the inventory has the same unit cost, then this is not a difficult question to answer. However, in most cases, companies will have identical units of inventory in stock that have different unit costs. Let’s see how to determine the cost of a un...

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C1: Describe accounts receivable and  how they occur and are recorded. C2: Describe a note receivable, computation of its maturity date and  the recording of its existence. C3: Explain how receivables can be  converted to cash before maturity.

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Specific to entity Business entity concept Measurable in monetary terms Monetary unit concept Impact the entity’s assets, liabilities, and/or owners’ equity Going concern concept Periodicity concept

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After studying Chapter 7, you should be able to: Describe the characteristics of proprietary funds, including those unique to internal service and enterprise funds Distinguish between the purposes of internal service funds and enterprise funds Explain the financial reporting requirements, including the differences between the reporting of intern...

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