Fundamental Accounting Principles pptx

... iii 1 Accounting in Business 2 Importance of Accounting 4 Users of Accounting Information 5 Opportunities in Accounting 6 Fundamentals of Accounting 8 Ethics—A Key Concept 8 Generally Accepted Accounting ... Managerial Accounting Concepts and Principles 718 Managerial Accounting Basics 720 Purpose of Managerial Accounting 720 Nature of Managerial Accounting 721 Manageri...

Ngày tải lên: 29/03/2014, 20:20

... the basic principles of accounting. SO 5 Identify the basic principles of accounting. Principles Principles Principles Principles Chapter 7-24 Illustration 7-5 Illustration 7-5 Basic Principles Matching ... Identify the basic principles of accounting. SO 5 Identify the basic principles of accounting. Principles Principles Principles Principles Illustration 7-5 Illust...

Ngày tải lên: 15/12/2013, 20:29

... HANOI UNIVERSITY FACULTY OF MANAGEMENT AND TOURISM Accounting principles Mid-semester test BA-K06 - Tutorial 1&2 Student ID Number: Student’s Name: INSTRUCTIONS: ... states that costs should be allocated to the accounting period in which the revenue they help generate is recorded? a. Matching b. Consistency c. Accounting entity 2 d. Going concern 13. On a ... memorandum 15. Whic...

Ngày tải lên: 24/01/2014, 21:20

... Tenth Symposium on Ethics in Accounting: Accounting Ethics Education and Research at a Crossroads  International Accounting Seminar  Integrating Technology in the Accounting Curriculum: Meaningful ... of accounting subjects and has been the recipient of several grants and awards, including the American Accounting Association’s Outstanding Accounting Educator. She has served the...

Ngày tải lên: 17/02/2014, 09:20

... Automatic Accounting Method is a change in accounting method that requires IRS consent. Changes Using the applicable regulations and notice listed below, the Listed below are automatic accounting ... method trade or business, or person on whose behalf the change in of accounting or the accounting treatment of any item. method of accounting is being requested is the applicant. For...

Ngày tải lên: 17/02/2014, 10:20

... for accounting standards issued in the future. It may also further examine issues raised by respondents regarding changes in accounting principles. Other Accounting Changes 24. Although accounting ... and Changes in Accounting Principle October 2001 Changes in Accounting Principles 23. Although the Board has chosen to retain the current methodology for reporting changes...

Ngày tải lên: 17/02/2014, 10:20

... Contents 1 The Accounting Environment 14 1.1 Learning objectives 14 1.2 Accounting Defined 15 1.3 Employment opportunities in accounting 17 1.4 Financial accounting versus managerial accounting ... allowed to do so? What you have learned in this chapter is basic to your study of accounting. The entire process of accounting is based on the double-entry concept. Chapter 3 expl...

Ngày tải lên: 18/02/2014, 01:20

... reference to generally accepted accounting principles and standards. The new legal framework for financial information maintains the structure used in the 1990 General Accounting Plan, based on Spanish ... particular financial instruments and other items to which hedge accounting criteria are applied. Under both the new and former accounting models, assets should initially be...

Ngày tải lên: 18/02/2014, 01:20

... to  105 million in 1997. 90 Accounting principles The consolidated financial statements are prepared on a basis consistent with generally accepted accounting principles in the Netherlands (‘Dutch ... GAAP’). Historical cost is used as the measurement basis unless otherwise indicated. Consolidation principles The consolidated financial statements include the accounts of Koninklijke...

Ngày tải lên: 06/03/2014, 21:20

... equipment  Spends $1,000 to purchase inventory $4,000 $4,000 $5,000 $5,000 $1,000 $1,000 $1,000 Accounting Principles and Concepts Sharon Z. Weiss, Esq. Professor David East, Esq. Andrea Hartley, ... 10 Financial Statements Overview of Financial Statements Financial Accounting Standards Board (FASB) states that a full set of financial statements should include: • ... not contained in...

Ngày tải lên: 06/03/2014, 21:20