Accrual Accounting - Methods of Accounting potx
Accrual Accounting - Methods of Accounting potx
... year.
Revenue Accruals
•
Accounts Receivable
•
Deferred Revenue
Questions??
•
Frances Starnes
–
Starnes@unm.edu
–
27 7-3 389
•
Julie Breitenstein
–
Jbreitenstein@salud.unm.edu
–
27 7-1 719
Methods of Accounting
•
Cash
–
Record ... Net Assets)
–
Credit Cash (decreases Cash)
Accrual Accounting requires
the use of more Balance Sheet
Account Codes than just
Cash and Net Assets...
Glossary oF Accounting, Finance and Economic Terms potx
... statements as of the end of the most recent fiscal year.
Managerial Accounting - See MANAGEMENT ACCOUNTING.
Margin - Excess of selling price over the unit cost.
Mark-to-Market - Method of valuing ... interest.
Income - Inflow of REVENUE during a period of time. (See NET INCOME.)
Income Statement - Summary of the effect of REVENUES and expenses ov...
ANNALS OF THE NEW YORK ACADEMY OF SCIENCES - Full cost accounting for the life cycle of coal potx
... http://www.earthjustice.
org/news/press/2009/new-report-documents-unseen-
threat-from-toxic-coal-ash (accessed December 9, 2010).
59. Koornneef, J., T. Van Keulen, A. Faaij & W. Turken-
burg. 2008. Life cycle assessment of a pulverized ... cycle of coal is combus-
tion to generate energy. Here we focus on coal-
fired electricity-generating plants. The by-products
of coal combustion i...
IFRS, US GAAP, and US tax accounting methods* potx
... 8 1-1 provides for
two methods to deter-
mine how, and when,
revenue and expenses
should be recognized: the
percentage -of- completion
and completed contract
methods.
Within the percentage -of-
completion ... precise esti-
mates can be made.
Losses on contracts must
be recognized in full when
they are anticipated.
[SOP 8 1-1 ]
IFRS utilizes a revenue-approach
method of p...
Dictionary of accounting
... routine accounting tasks
accounting profits
accounting profits
/
ə
|
kaυntŋ prɒfts
/
plural noun
the difference between revenue
and the costs of production
accounting rate of return
accounting ... equation
accounting error
accounting error
/
ə
|
kaυntŋ erə
/ noun
any accounting inaccuracy or misrepresen-
tation that is the result of error, not inten-
tional fra...
Principles of Accounting
... Program
200 5-2 006
Lecture Notes 3
Income Statement
Nguyen Bao Linh 1
Principles of Accounting
Principles of Accounting
Fulbright Economics Teaching Program
Ho Chi Minh City, Vietnam
Academic Year: 200 5-2 006
INCOME ... Economics Teaching Program
200 5-2 006
Lecture Notes 3
Income Statement
Nguyen Bao Linh 10
Principles of Accounting
by Nguyen Bao Linh
Cost of Supplies
...
Principles of Accounting- Preparing the Statement of Cash Flows
... Bình
46
Statement of Cash Sources and Uses
Bo Ho Company
Cash Sources
- Increase in Accounts Payable 68
- Increase in Salaries Payable 21
- Increase in Long-term Debt 120
- Increase in Owners’ Equity 102
- ... Sources
- Increase in Accounts Payable 68
- Increase in Salaries Payable 21
- Increase in Long-term Debt 120
- Increase in Owners’ Equity 102
-Decr...
Principles of Accounting- Statement of Cash Flows
... assets for cash -
• Purchases of fixed assets on account 0
• Liquidations of assets for cash +
• Sales of fixed assets on credit 0
• Purchases of marketable securities -
• Sales of marketable securities ... (long and short term) -
• Stock issue (common and preferred) +
• Stock repurchase -
• Interest payment -
• Dividend payment -
• Debt-equity conversion 0
•...
A STUDY ON THE TRANSLATION OF ACCOUNTING TERMS FROM ENGLISH INTO VIETNAMESE
...
Book of estimate Sổ ước tính
Cost of capital Phí vốn
Date of maturity Ngày đáo hạn
Deferral of taxes Hoãn thuế
Head of account Đề mục tài khoản
Chart of accounts Biểu đồ kế toán
Balance of ... as the purpose of the translation, the nature of readership and
the text types.
As stated by Peter Newmark (1988:45) there are eight methods of translation,
namely word-f...
Principles of accounting
... 137
Further reading 137
Principles of accounting
ii
Principles of accounting
34
Recording transactions: books of prime entry
The first step in an accounting system is to input accounting data. Joe Smith
was ... Current value accounting
C-V-P Cost-volume-profit
DF Discount factor
DR Debit
EBIT Earnings before interest and tax
EPS Earnings per share
FFavourable (variance)
FIFO Fir...
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