Tiếng anh chuyên nghành kết toán kiểm toán - Phần 8 pdf

... the previous adjusted trial balance: 1 2-3 1-X3 Revenues 32 ,80 0 Income Summary 32 ,80 0 To close the revenue account to Income Summary 1 2-3 1-X3 Income Summary 30,200 Salaries ... To record accrued interest on note payable ($20,000 X 6%) 1 2-3 1-X3 Unearned Revenue 1 ,80 0 Revenue 1 ,80 0 Year-end adjusting entry to reflect "earned"...

Ngày tải lên: 08/08/2013, 14:26

... information. • bản chất của thông tin kế toán tài chính và kế toán quản trị • The accounting profession and accounting careers. • Nghề kiểm toán và công việc kiểm toán • The fundamental accounting ... trong lĩnh vực kế toán : kế toán tài chính và kế toán quản trị. Kế toán tài chính liên quan đến việc báo cáo các thông tin cho các đối tượng bên ngoài doanh nghiệp; Ngược l...

Ngày tải lên: 08/08/2013, 14:26

... Accounts Debits Credits 1-2 5-X3 Cash 4 ,80 0 Accounts Receivable 4 ,80 0 Received 60% of the amount due on the receivable that was established on January 17 1-2 8- X3 Land 15,000 ... bill for utility costs incurred 1-1 7-X3 Accounts Receivable 8, 000 Service Revenue 8, 000 Provided services to customers on account 1-1 8- X3 Accounts...

Ngày tải lên: 11/07/2014, 15:20

... period. 20X1 7-1 -X1 Cash 100,000 Loan Payable 100,000 To record the borrowing of $100,000 at 6% per annum; principal and interest due on 1 2-3 1-X2 1 2-3 1-X1 Interest Expense ... unearned revenues: 4-1 -X1 Cash 1,200 Unearned Revenue 1,200 Sold a one-year software license for $1,200 1 2-3 1-X1 Unearned Revenue 900 Revenue 900 Year-e...

Ngày tải lên: 11/07/2014, 15:20

... trading securities does not change the basic mark-to-market valuation for the Trading Securities account. DERIVATIVES: Beyond the rather straight-forward investments in trading securities are an ... established as a base amount and its balance has not been changed by virtue of this activity. 2-2 8- X4 Supplies Expense 390 Fuel Expense 155 Miscellaneous Expense 70 Cas...

Ngày tải lên: 11/07/2014, 15:20

... initially recorded as credit sales: 1-9 -X3 Accounts Receivable 1,000 Sales 1,000 Sold merchandise on "nonbank card" 1-2 5-X3 Cash 980 Service Charge 20 Accounts ... $100) Entry to record collection of note (including amounts previously accrued at June 30): 8- 3 1-X8 Cash 10,300 Interest Income 200 Interest Receivable 100 Note...

Ngày tải lên: 11/07/2014, 15:20

... consisting of one of the following: • First-in, first-out (FIFO) • Last-in, first-out (LIFO) • Weighted-average Each of these methods entail certain cost-flow assumptions. Importantly, the assumptions ... including specific identification, FIFO, LIFO, and weighted- average techniques. • The perpetual system for valuing inventory. • Lower-of-cost-or-market inventory valuation adjustments....

Ngày tải lên: 11/07/2014, 15:20

... only be willing to buy them at a discount: 1-1 -X3 Investment in Bonds 4 ,85 0 Cash 4 ,85 0 To record the purchase of five $1,000, 5%, 3-year bonds at 97 interest payable semiannually ... is repaid at maturity, the investor would also make this final accounting entry: 1 2-3 1-X5 Cash 5,000 3-3 -X6 Available for Sale Securities 50,000 Cash 50,000 To rec...

Ngày tải lên: 11/07/2014, 15:20

... which to choose. Four popular methods are: (1) straight-line, (2) units-of-output, (3) double-declining-balance, and (4) sum-of-the-years'-digits. Before considering the specifics of these ... but the rate is 150% or 125% of the straight-line rate (instead of 200% as with DDB). THE SUM-OF-THE-YEARS'-DIGITS METHOD THE SUM-OF-THE-YEARS'-DIGITS METHOD: This approach was used in...

Ngày tải lên: 11/07/2014, 15:20

... necessary to record a loss and reduce the asset. 0 1-1 -X1 Domain Name 50,000 Cash 50,000 Paid $50,000 to purchase a domain name 0 9-3 0-X3 Loss 25,000 Domain Name 25,000 Internet ... would go to the balance sheet as inventory. A representative entry would appear as follows: 1 2-3 1-X8 Inventory 500,000 Cost of Goods Sold 1,500,000 Natural Resour...

Ngày tải lên: 11/07/2014, 15:20