Tài liệu managerial accounting 6th

... 10:06 AM Page xix Contents Chapter 1 Managerial Accounting 2 Just Add Water . . . and Paddle 2 Managerial Accounting Basics 4 Comparing Managerial and Financial Accounting 4 Management Functions ... ACCOUNTING c01ManagerialAccounting.indd Page 3 8/12/11 1:21 PM user-F393c01ManagerialAccounting.indd Page 3 8/12/11 1:21 PM user-F393 /Users/user-F393/Desktop/Users/user-F393/Desktop...

Ngày tải lên: 28/05/2014, 00:31

... Because of this, changes in accounting methods are noted in the auditor’s report. ECONOMIC CONSEQUENCES AND MANAGERIAL PREFERENCES FOR ACCOUNTING PRINCIPLES The selection of accounting principles occurs ... functions in accounting. b. List the key job skills required for a career in accounting. c. List the key job contexts in accounting. Internet Search: CPA, CIA, CMA 1-35 Certi...

Ngày tải lên: 17/01/2014, 04:20

... providing the service. This is the purpose of cost accounting. For manufacturing, where raw materials are assembled into a final product, job-order cost accounting is used. With this method, the account ... Khoản chi phí này bao gồm chi phí nguyên vật liệu và nhân công trực tiếp. Các khoản mục chi phí trong hàng tồn kho được phân ra làm chi phí nguyên vật liệu, sản phẩm đang tro...

Ngày tải lên: 25/01/2014, 14:20

... Understanding Inventory Accounting Occasionally I do live seminars on the basics of accounting and have found that many participants had difficulty in understanding how accounting for inventory ... Copyright © 2008 John W. Day 1 THEME: ACCOUNTING FOR INVENTORY By John W. Day, MBA ACCOUNTING TERM: Inventory Inventory can be defined as goods being ... method of acco...

Ngày tải lên: 17/02/2014, 09:20

... and specific accounting policies as a separate section of the financial statements. Disclosure of accounting policies 117 An entity shall disclose in the summary of significant accounting policies: ... presentation also requires an entity: (a) to select and apply accounting policies in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. IAS 8...

Ngày tải lên: 17/02/2014, 10:20

... 1 International Accounting Standard 2 Inventories Objective 1 The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories ... the useful life of that asset. Disclosure 36 The financial statements shall disclose: (a) the accounting policies adopted in measuring inventories, including the cost formula used...

Ngày tải lên: 17/02/2014, 10:20

... fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods ... estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed es...

Ngày tải lên: 17/02/2014, 10:20

... resulting from either a change in accounting policy that is applied retrospectively or the correction of an error (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors); ... International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting...

Ngày tải lên: 17/02/2014, 10:20

... an accounting treatment only if none of the pronouncements in the House of GAAP contradicted that treatment. (Solution = d.) CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS OVERVIEW Accounting ... financial accounting standards (generally accepted accounting principles). SUMMARY OF LEARNING OBJECTIVES 1. Describe the essential characteristics of accounting. The essential...

Ngày tải lên: 17/02/2014, 10:20

Ngày tải lên: 18/02/2014, 15:20