Accounting glossary - dictionary_1 pdf

... 17 Chapter 4 Billing Best Practices 66 Chapter 5 Budgeting Best Practices 87 Chapter 6 Cash Management Best Practices 110 Chapter 7 Collections Best Practices 128 Chapter 8 Commissions Best Practices 154 Chapter ... 154 Chapter 9 Costing Best Practices 167 Chapter 10 Filing Best Practices 184 Chapter 11 Finance Best Practices 206 Chapter 12 Financial Statements...

Ngày tải lên: 13/02/2014, 23:20

... W. Day 1 THEME: ACCOUNTING FOR INVENTORY By John W. Day, MBA ACCOUNTING TERM: Inventory Inventory can be defined as goods being held for resale. In manufacturing, inventory can ... discussion is that fundamental accounting for the inventory process is straightforward once you have established values for Beginning Inventory, Purchases, and Ending Inven...

Ngày tải lên: 17/02/2014, 09:20

... format and content of accounts. However, the 2006 Act itself contains other accounting and related requirements (see for example section 411 on information about employee numbers and costs, and ... regulations on SFS and defective accounts reflect the new provisions in section 146 of the 2006 Act on nomination of persons to enjoy information rights (paragraphs 7.3 an...

Ngày tải lên: 18/02/2014, 01:20

... agricultural land, leading to a reduction in its carbon stock – from forest to cornfield, for example. Forests and natural areas also absorb and accumulate carbon over time, which annual or perennial ... debt. Harvesting forest biomass and associated management changes and conversion of land, releases immediate and significant GHG emissions - creating a carbon debt - that can take...

Ngày tải lên: 23/03/2014, 00:20

... 1. 000000 1. 000000 n=3 1. 7320 51 0.000000 1. 7320 51 n=4 −3.46 410 2 1. 7320 51 0.000000 1. 7320 51 n=5 −2.738608 1. 369304 0.000000 1. 369304 2.738608 n=6 −3 .18 90 31 1. 913 419 −0.637806 0.637806 1. 913 419 3 .18 90 31 n=7 ... 14 .7054 14 . 617 6 14 . 619 9 14 .6756 14 .6632 Error 0.0034 −0.0026 −0.0024 0.0 014 0.0005 11 0 50 Value 14 . 619 2 14 .6583 14 .6734 14 .66...

Ngày tải lên: 23/03/2014, 12:20

... Menu-Driven Accounting System ✔ Computer systems are organized by function or task. ✔ Computer systems usually have a choice of processing options on a “menu.” Menu-Driven Accounting System General ... relationship Basic Features Objective 3 Understand how spreadsheets are used in accounting. Describe an effective accounting information system. Objective 1 Ana’s Bou...

Ngày tải lên: 19/06/2014, 18:20

... years. Obviously a higher Z-Score is desirable.  MODEL B Z-SCORE (For Private General Firm) Model B Z-Score is appropriate for a private general non-manufacturing firm. A Z-Score of 2.60 or above ... and withdraws accounting standards. Many of ASBs specialize in the various fields or sectors of accounting. ACCOUNTING THEORY tries to describe the role of accounting and is composed of f...

Ngày tải lên: 20/06/2014, 18:20

... market value. LBO see LEVERAGED BUY-OUT. LCL see LESS THAN CONTAINER LOAD. LCM is Lower of Cost or Market. LCM RULE is an abbreviation for lower-of-cost-or-market rule. LCM requires that an asset ... been reached. LIP ACCOUNT see LOAN-IN-PROCESS ACCOUNT. LIQUID ASSET is cash and any asset that can quickly be converted into cash (e.g., cash, checks and easily-convertible securities). LIQUIDATI...

Ngày tải lên: 20/06/2014, 18:20

... firm. http://www.ventureline.com /glossary. asp 128 NON-EXPENSE CASH DISBURSEMENT is spending not shown on the income statement, i.e., the expenditure of cash on something that does not appear on the profit-and-loss statement, ... from year-to-year may be due to abnormal http://www.ventureline.com /glossary. asp 124  The amount of the negative goodwill in excess of the fair values of the acq...

Ngày tải lên: 20/06/2014, 18:20

... dividend. SPIN-OFF RULING is a legally binding ruling by the Internal Revenue Service as to any aspect of a spin-off by a corporation. See also SPINOFF. SPLIT-INTEREST AGREEMENT, in not-for-profits, ... company day-to-day, when a company purchases assets and they are delivered. SPONTANEOUS LIABILITIES are obligations that are realized automatically, in the course of operating a company day-to...

Ngày tải lên: 20/06/2014, 18:20

... http://www.ventureline.com /glossary. asp 197 X-INEFFICIENCY is the failure to minimize costs or maximize returns. (Sometimes referred to as X-efficiency, but carrying the same meaning.) http://www.ventureline.com /glossary. asp 186 TRIPLE ... internal financial statements. http://www.ventureline.com /glossary. asp 200 3% RULE see THREE PERCENT RULE. 4-4 -5 CALENDAR, in budgeting and acc...

Ngày tải lên: 20/06/2014, 18:20

... to replace historical cost accounting by current cost accounting as the main basis of accounting have failed, the debate has had a considerable impact on financial accounting practice. During ... coterminous accounting period declares a dividend after the end of the holding company’s year end. (10 marks) ACCA, Advanced Financial Accounting, December 1992 (20 marks) 72 Part 1...

Ngày tải lên: 20/06/2014, 18:20

... marks) CIMA, Financial Reporting – UK Accounting Standards, November 2001 (20 marks) 9.3 Financial Reporting Standard 5 Reporting the Substance of Transactions requires an entity’s financial statements ... adopted for accounting for operating leases and finance leases and, in detail, the policy for accounting for finance lease income; (b) the aggregate rentals receivable in respec...

Ngày tải lên: 20/06/2014, 18:20

... to the directors how the scheme will be fair to all relevant parties. (5 marks) ACCA, Advanced Financial Accounting, June 1992 (30 marks) 18.7 Aztec plc was incorporated in 1968 as an importer ... Rosy Plums plc and the minimum content that you consider desirable. (10 marks) ACCA Level 3, Advanced Financial Accounting, December 1989 (20 marks) Chapter 18 · Capital reorganisation, r...

Ngày tải lên: 20/06/2014, 18:20

... sheet and income statement, whereas operational ratios are oriented more toward production, service, and sales—figures that may not be accumulated in the accounting system. Because of this, standard financial ... was done, when, and by whom. • She discovered two critical steps: 1. All work product passed through the two junior secretaries and one senior secretary as they input, edit...

Ngày tải lên: 21/06/2014, 04:20