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Perpetual systems continually update accounting records for merchandising transactions Periodic systems accounting records relating to merchandise transactions are updated only at the end of the accounting period

41 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 787 | Lượt tải: 0

After studying Chapter 6, you should be able to: Explain what types of liabilities are classified as general long-term liabilities Make journal entries in the governmental activities general journal to record the issuance and repayment of general long-term debt Prepare note disclosures for general long-term debt

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C1: Define internal control and identify its  purpose and principles. C2: Define cash and cash equivalents  and explain how to report them. P1: Apply internal control to cash receipts  and disbursements. P2: Explain and record petty cash fund  transactions. P3: Prepare a bank reconciliation. P4: Appendix 6A – Describe the use of  document...

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Planning Financial terms Communication and coordination Among and between departments/functions Resource allocation Scarce resources Evaluation and control Benchmarking

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Perpetual Inventory Systems On September 5, Worley Co. purchased 100 laser lights for resale for $30 per unit from Electronic City on account

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Expected outcomes Forms of AIS documentation Flowchart types Principles Creation steps Symbols

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A process, effected by an entity’s board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting and compliance with applicable laws and regulations.

16 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 484 | Lượt tải: 0

The passage of time creates complexities for internal record keeping and the balance of the investment account varies due to the accounting method used. A worksheet and consolidation entries are used to eliminate the investment account and record the subsidiary’s assets and liabilities to create a single set of financial statements for the combine...

16 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 611 | Lượt tải: 0

C1: Explain the importance of periodic  reporting and the time period  assumption. C2: Explain accrual accounting and how  it improves financial statements. C3: Identify steps in the accounting cycle. C4: Explain and prepare a classified  balance sheet.

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The balance in the Retained Earnings account represents the total net income of the corporation over the entire lifetime of the business, less all amounts which have been distributed to the stockholders as dividends.

15 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 658 | Lượt tải: 0