Intermediate Accounting - Chap011 potx
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...
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 %....
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...
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...
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...
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...
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...
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...
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...
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...