Intermediate Accounting - Chap009 potx
Intermediate Accounting - Chap009 potx
... %. 9-2 Learning Objective Understand and apply the lower-of-cost- or-market rule used to value inventories. 9-3 0 Retail Inventory Method - Average Cost Matrix, Inc. uses the average cost retail ... the Cost-to-Retail %. The primary difference between this and our earlier, simplified example, is the inclusion of markups and markdowns in the computation of the Cost-to-Retail %....
Ngày tải lên: 25/03/2014, 12:20
Intermediate Accounting - Chap011 potx
... Value Residual Value Sum-of-the-Years’ Digits (SYD) 1 1-2 1 0 2000 4000 6000 8000 10000 12000 14000 16000 1 2 3 4 5 Life in Years Depreciation Sum-of-the-Years’ Digits (SYD) 1 1-2 2 Declining-Balance (DB) ... years. Sum-of-the-Years’-Digits (SYD) 1 1-1 8 2 Use this in your computation of SYD Depreciation for Years 1 & 2. Use this in your computation of SYD Depreciation for Years 1...
Ngày tải lên: 25/03/2014, 12:20
Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt
... http://www.iasb.org/NR/rdonlyres/6BD0620 0-0 FC 6-4 3B4-B312-A918E333B65F/0/IAS7.pdf IAS 39 Financial Instruments: Recognition and Measurement http://www.iasb.org/NR/rdonlyres/339C384D-045B-47D7-AA8E-8D26DFA726FB/0/IAS39.pdf ... http://www.iasb.org/NR/rdonlyres/E366C16 2-1 7E 4-4 FBE-80EB-7A506A615138/0/Framework.pdf IAS 8 Accounting Policies, Changes in Accounting Estima...
Ngày tải lên: 18/02/2014, 01:20
Costing the Banking Services: A Management Accounting Approach potx
... Kerebel (1997, p.6 0-6 2), Helmi and Hindi (1996, p. 5-1 9), Blake (1996, p. 5-4 3), Ernst and Young (1995, p.12 3-1 40), Weiner (1995, p.3 7-3 8), Kimball (1993., p. 5-2 0), Mabberly (1992, p.1 7-7 9), Sapp, Crawford ... management accounting models", Management Accounting [US], February. p.1 3-1 8. [30] MÉRINDOL, N., OBADIA, S. [1998]: "Le choix de la métho...
Ngày tải lên: 06/03/2014, 10:20
UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx
... stilldisclose the pro-forma net income and pro-forma earnings per share (if presented), as if the fair value method had been used to account for the stock-based compensation cost. Illus- tration 1 7-5 illustrates ... Share Re- porting: Time for an Overhaul?’’ Accounting Horizons (September, 1989), pp. 2 1-2 7 which rec- ommends an expanded disclosure format but elimination of many of th...
Ngày tải lên: 06/03/2014, 21:20
Predicting Material Accounting Misstatements* potx
... return Lagged market- adjusted stock return ret t-1 + Previous year’s annual buy-and-hold return inclusive of delisting returns minus the annual buy-and-hold value-weighted market return Book-to-market bm ... leverage + Long-term Debt (DATA 9) ⁄ Total Assets (DATA 6) Market- adjusted stock return ret t + Annual buy-and-hold return inclusive of delisting returns minus the annual buy-and-hold v...
Ngày tải lên: 15/03/2014, 22:20
PHd and master’s studies in Business, economics and accounting History potx
... Asia-Pacific region ̠ staple and export-led growth ̠ new economic history ̠ accounting history including international financial reporting, regulation and governance and public sector accounting ... 12 Business, economics and accounting History network PHd and master’s studies in Business, economics and accounting History 2 Victoria University of Wellington Business, economics a...
Ngày tải lên: 17/03/2014, 06:20
Intermediate Accounting - Chap001 docx
... flows. 1-1 1 Cash Versus Accrual Accounting Cash Basis Accounting 1-1 2 Cash Versus Accrual Accounting Cash flows in any one year may not be a predictor of future cash flows. Cash Basis Accounting 1-1 3 Cash ... information. Cash Versus Accrual Accounting 1-1 5 Learning Objectives Define generally accepted accounting principles (GAAP) and discuss the historical developm...
Ngày tải lên: 20/03/2014, 17:20
Intermediate Accounting - Chap002 pdf
... entry to the Cash ledger account. 2-1 4 Posting Journal Entries 1 2-1 5 Posting Journal Entries 2 3 2-1 6 Posting Journal Entries 4 5 2-1 7 6 Posting Journal Entries 2-1 8 Posting Journal Entries Post ... entry. $2,000 - $1,200 = $800 supplies used 2-2 9 After posting, the accounts look like this: Prepaid Expenses Beg. bal. - 2,000 800 Bal. 1,200 Supplies Beg. bal...
Ngày tải lên: 20/03/2014, 17:20
Intermediate Accounting - Chap003 ppt
... amortization © 3-1 2 Learning Objectives Identify and describe the two balance sheet liability classifications. 3-1 3 (In milions) 2004 2003 Liabilities: Current liabilities: Current portion of long-term ... current liabilities 4,732 3,335 Long-term debt, less current portion 2,837 1,709 Other long-term liabilities Deferred income taxes 1,181 882 768 657 Self-insurance accruals...
Ngày tải lên: 20/03/2014, 17:20