Accounting and Bookkeeping For Dummies 4th edition 1 pptx

... Standards 06_246009 ch02.qxp 4 /16 /08 11 : 51 PM Page 49 Clearly, an accounting system needs to standardize the forms and procedures for processing and recording all normal, repetitive transactions and should control ... Pensions and profit-sharing plans ߜ Rents ߜ Repairs and maintenance ߜ Salaries and wages ߜ Taxes and licenses 59 Chapter 3: Bookkeeping and Accounti...

Ngày tải lên: 21/06/2014, 04:20

... profit accounting a fascinating challenge. For one thing, you have to understand how a business operates and its strategies in order to account for its profit. Making a profit and accounting for ... recording and reporting of profit; see Chapter 2 for details about GAAP. 09_246009 ch04.qxp 4 /16 /08 11 :56 PM Page 77 So what’s the answer for a manager who receives poorly...

Ngày tải lên: 21/06/2014, 04:20

... & owners’ equity $12 5 $15 0 $25 $1, 690 $1, 990 $640 $750 $90 $6,000 $3 ,10 0 $2,630 $13 , 210 $250 $15 0 ($750 ($350 ) ) $765 $900 $11 5 $6,250 $3,250 $3,570 $14 ,850 Figure 5 -1: Summary of changes ... depreciation Total assets Assets 2008 $2 ,16 5 $2,600 $3,450 $600 $8, 815 $12 ,450 ($6, 415 $6,035 $14 ,850 $2,275 $2 ,15 0 $2,725 $525 $7,675 $11 ,17 5 ($5,640 $5,535 $1...

Ngày tải lên: 21/06/2014, 04:20

... Equity $765 $965 $11 5 $2,250 $4,095 $4,000 $3,250 $1, 955 $5,205 $13 ,300 $765 $900 $11 5 $2,250 $4,030 $4,000 $3,250 $3,570 $6,820 $14 ,850 $0 $65 $0 $0 $65 $0 $0 ( $1, 615 ( $1, 615 ( $1, 550 ) ) ) ) ) ) ) ) ) ) Figure 7 -1: Two versions of financial statements for the business. 14 0 Part II: Figuring Out Financial Statements 12 _246009 ch07.qxp 4 /16 /08 11 :59 ... activities...

Ngày tải lên: 21/06/2014, 04:20

... costs reported for inventory could go back even further. 15 1 Chapter 7: Choosing Accounting Methods: Different Strokes for Different Folks 12 _246009 ch07.qxp 4 /16 /08 11 :59 PM Page 15 1 The choice ... had costs of $10 0, $10 2, $10 4, and $10 6. If you sell three units during the period, the LIFO method calculates the cost of goods sold expense as follows: $10 6 + $10 4 + $10...

Ngày tải lên: 21/06/2014, 04:20

... or earnings before interest and income tax expenses. 219 Chapter 10 : Financial Planning, Budgeting, and Control 16 _246009 ch10.qxp 4 /17 /08 12 :02 AM Page 219 managers to strive for and achieve the ... costs and period costs is particularly important for manufacturing businesses, as you find out in the following section. 2 31 Chapter 11 : Cost Concepts and Conundrums...

Ngày tải lên: 21/06/2014, 04:20

... year. 243 Chapter 11 : Cost Concepts and Conundrums 17 _246009 ch 11. qxp 4 /17 /08 12 :50 AM Page 243 But check out the business’s EBIT in Figure 11 -2: $23.65 million, compared with $15 .95 million in Figure 11 -1 ... same. 2 41 Chapter 11 : Cost Concepts and Conundrums 17 _246009 ch 11. qxp 4 /17 /08 12 :50 AM Page 2 41 Chapter 12 Getting a Financial Report Ready for R...

Ngày tải lên: 21/06/2014, 04:20

... share $3. 61 Figure 13 -1: Income statement example for a business. 277 Chapter 13 : How Lenders and Investors Read a Financial Report 20_246009 ch13.qxp 4 /17 /08 12 :04 AM Page 277 Book value and book ... and other tests to get a feel for the financial performance and position of the business. (Chapters 13 and 17 explain how readers of financial reports get a fix on the...

Ngày tải lên: 21/06/2014, 04:20

... Financial Report 21_ 246009 ch14.qxp 4 /17 /08 12 :05 AM Page 303 310 Part IV: Preparing and Using Financial Reports 21_ 246009 ch14.qxp 4 /17 /08 12 :05 AM Page 310 Distinguishing investing and financing cash ... report. 313 Chapter 15 : Audits and Accounting Fraud 22_246009 ch15.qxp 4 /17 /08 12 :05 AM Page 313 312 Part IV: Preparing and Using Financial Reports Ex...

Ngày tải lên: 21/06/2014, 04:20

... 19 7 fixed, 19 0 19 1, 19 7, 19 8, 19 9–200 inventory shrinkage, 19 6 19 7 object of expenditure basis, 18 7 revenue-driven expenses, 18 8, 19 6 19 7 variable expenses, 18 9 19 0, 19 6 19 7, 19 8 volume-driven, 19 7 P&L ... 19 0, 19 6 direct fixed, 18 8, 19 7 fixed, 19 0 19 1, 19 7, 19 8, 19 9–200 inventory shrinkage, 19 6 19 7 object of expenditure basis, 18 7 reve...

Ngày tải lên: 21/06/2014, 04:20