Đồ án, luận văn, do an, luan van

After studying Chapter 9, you should be able to: Account for current liabilities of known amount Account for current liabilities that must be estimated Calculate payroll and payroll tax amounts Journalize basic payroll transactions

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Learning Objectives Measure the cost of a plant asset Account for depreciation Record the disposal of an asset by sale or trade Account for natural resources Account for intangible assets Describe ethical issues related to plant assets

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Define and explain common types of receivables and review internal controls for receivables Use the allowance method to account for Uncollectible Understand the direct write-off method for Uncollectible Account for notes receivable Report receivables on the balance sheet and evaluate a company using the acid-test ratio, days’ sales in ...

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• Define internal control and explain why it is needed. • Explain the common principles and limitations of internal control. • Apply internal control principles to cash receipts and payments. • Describe the operation of voucher and petty cash systems. • Prepare a bank reconciliation. • Describe the reporting of cash and cash equivalents.

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Define accounting principles related to inventory  Define inventory costing methods  Account for perpetual inventory using the three most common costing methods  Compare the effects of the three most common inventory costing methods  Apply the lower-of-cost-or-market rule to inventory  Measure the effects of inventory errors  Estimat...

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Describe and illustrate merchandising operations and the two types of inventory systems 2. Account for the purchase of inventory using a perpetual system 3. Account for the sale of inventory using a perpetual system 4. Adjust and close the accounts of a merchandising business 5. Prepare a merchandiser’s financial statements 6. Use gross pr...

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1.Prepare an accounting worksheet 2.Use the worksheet to prepare financial statements 3.Close the revenue, expense, and drawing accounts 4.Prepare the post-closing trial balance 5.Classify assets and liabilities as current or long-term 6.Describe the effect of various transactions on the current ratio and the debt ratio

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What is the accounting term of these definitions? 1. A list of all a company’s accounts with their account numbers. 2. A system of accounting where every transaction affects at least two accounts. 3. Summary device that is shaped like a capital “T” with debits posted on the left side of the vertical line and credits on the right side of the ...

17 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 685 | Lượt tải: 0

Learning objective: • Presenting the basic knowledge about accounting cycle from record economic transactions arising in their diary, to take notes on ledger, trial balance spreadsheet program, implementing adjustments. • Applying the knowledge to create a good platform for students to acquire academic accounting research deeper, higher

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VAI TRÒ CỦ A VIỆC XÁC ĐỊNH D ự T O Á N NHU CÀU VẬT LIỆU, NHÂN CÔNG, XE MÁY THI CÔNG 1. Tác dụng của còng tác dự toán nhu cầu vật liệu, nhãn còng xe máv thi công - Dự toán vật liệu, nhân công, máy thi công là cơ sờ đê đơn vị xây lắp lặp kế hoạch cung ứng vật tư kỹ thuật, kế hoạch tổ chức thi công diều động nhân lực và xe máy thi công. Trong đó ...

108 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 647 | Lượt tải: 0