Financial Accounting Description Accountants 17 pptx
Financial Accounting Description Accountants_6 pptx
... ORGANIZATIONS
In 1993, the Financial Accounting Standards Board issued two new accounting pronouncements,
SFAS No. 116, Accounting for Contributions Received and Contributions Made, and No. 117, Fi-
nancial ... Association, Diamond Bar, CA, 1997.
Financial Accounting Standards Board, Norwalk, CT:
Statements of Financial Accounting Concepts:
No. 4, “Objectives of Financial Re...
Financial Accounting Description Accountants_17 pptx
... 8.3(c)(ii)
Revenue(s), 17. 1 17. 8
adjustments and aftercosts, 17. 5
cash discounts, 17. 5(d)
employee discounts, 17. 5(d)
nature of, 17. 5(a)
obligations related to product defects,
17. 5(g)
sales allowances, 17. 5(c)
sales ... returns, 17. 5(b)
trade discounts, 17. 5(d)
uncollectible receivables, 17. 5(e)
warranties/guarantees, 17. 5(f)
ancillary
by-product, 17. 6(f)
dividends,...
Financial Accounting Description Accountants_2 docx
... •
Accounting for contingencies
•
Accounting for leases
•
Revenue collected subject to refund
•
Refunds to customers
•
Accounting for compensated absences
31.7 ... “Regulated Enterprises Accounting for Abandonments and Disal-
lowances of Plant Costs,” and SFAS No. 92, “Regulated Enterprises Accounting for Phase-In
Plans.” Also, SFAS No. 144, Accounting for the ... (deferred) tax acco...
Financial Accounting Description Accountants_4 potx
... 32,270
)
—
)
32,270
)
Payable from
restricted assets:
Construction
contracts
— — —
— 17, 760
)
—
)
—
—
— 17, 760
)
—
)
17, 760
)
Fiscal agent
— — —
— 139
)
—
)
—
—
—
139
)
—
)
139
)
Accrued interest
— ... 113,559
)
—
)
—
—
— 113,559
)
—
)
113,559
)
Investments, at cost
or amortized cost
— — —
— 176 ,800
)
—
)
—
—
— 176 ,800
)
—
)
176 ,800
)
Investment in joint
venture
— — —
— 2,300,000...
Financial Accounting Description Accountants_5 pdf
... Expected to Be Refinanced,”
Statement of Financial Accounting Standards No. 6. FASB, Stamford, CT, 1975.
, Accounting for Leases,” Statement of Financial Accounting Standards Board No. 13. FASB, ... Requirements
10
33.2 NOT-FOR-PROFIT ACCOUNTING
PRINCIPLES AND REPORTING
PRACTICES 10
(a) Principal Accounting and
Reporting Requirements 10
(b) Basis of Accounting: Cash or
Accrual 12...
Financial Accounting Description Accountants_12 potx
... Plans,” Statement
on Standards for Accounting and Review Services No. 6. AICPA, New York, 1986.
, Accounting and Financial Reporting for Personal Financial Statements,” Accounting Standards Divi-
sion, ... Improvement.” CPA Journal, December 1984, p.
42.
Financial Accounting Standards Board, Accounting for Contingencies,” Statement of Financial Accounting
Standards No. 5. FA...
Financial Accounting Description Accountants_13 pot
... effect.
40
•
10
PARTNERSHIPS AND JOINT VENTURES
7
Financial Accounting Standards Board, “Related Party Disclosures,” Statement of Financial Accounting
Standards No. 57, FASB, Stamford, CT, 1982.
sets ... 040%
$30,000 100%
40
•
14
PARTNERSHIPS AND JOINT VENTURES
(d) ACCOUNTING AND FINANCIAL REPORTING CONSIDERATIONS. As a general rule,
the accounting records of limited partnership...
Financial Accounting Description Accountants_14 pdf
... $09,254 $13,949 $17, 464 $16,875
Net fixed assets 7,615 8,665 9,254 13,949 17, 464 16,875
Other assets $00,131 $00 ,178 $00 ,176 $01,075 $00,454 $00,426
Other assets $00,131 $00 ,178 $00 ,176 $01,075 $00,454 ... should be explainable.
(i) Accounting Period. The accounting period of the estate is determined by the dates set by the
fiduciary or by the court for intermediate and final accounti...
Financial Accounting Description Accountants_16 potx
... 10 Accounting for Goodwill, 1.2(c)(iii)
Accounting Series Release (ASR)
No. 4 Administrative Policy on Financial
Statements, 1.2(a)(ii), 2.2(a)(i)
Accounting Standards Board (ASB),
2.4(a)(ii)
Accounting ... 26.1(d)(iii)
tax services, 26.1(d)(i)
Accountants International Study Group
(AISG), 7.2(a)
Accounting estimate, changes in, 9.5(c)
Accounting policies, disclosure, 8.8(a)(i)...
