Tiếng anh chuyên nghành kết toán kiểm toán - Phần 12 pps

... in the previous adjusted trial balance: 1 2-3 1-X3 Revenues 32,800 Income Summary 32,800 To close the revenue account to Income Summary 1 2-3 1-X3 Income Summary 30,200 Salaries ... + $75,000)/$150,000). 1 2-3 1-X3 Salaries Expense 2,000 Salaries Payable 2,000 To record accrued salaries due to employees at the end of December 1 2-3 1-X3 Interes...

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

... reports they produce. T-ACCOUNTS T-ACCOUNTS: A useful tool for demonstrating certain transactions and events is the "t-account." Importantly, one would not use t-accounts for actually ... Accounts Debits Credits 1-2 5-X3 Cash 4,800 Accounts Receivable 4,800 Received 60% of the amount due on the receivable that was established on January 17 1-2 8-X3 Lan...

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 ... Unrealized Loss on Investments: 3-3 1-X6 Unrealized Loss on Investments 5,000 Trading Securities 5,000 introduction chapters chapter 6 Cash and Highly-Liquid Investments goals discus...

Ngày tải lên: 11/07/2014, 15:20

... are 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 ... agreed to give a formal three-month note bearing interest at 12% per year. The entry to record the conversion of the account receivable to a formal note is as follows: 6-1 -X8 Notes Recei...

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

... interest payment after 6 months. 6-3 0-X3 Cash 125 Interest Income 125 To record the receipt of an interest payment ($5,000 par X .05 interest X 6 /12 months) Now, the entry that ... interest income: 6-3 0-X3 Cash 125 Investment in Bonds 25 Interest Income 150 To record the receipt of an interest payment ($5,000 par X .05 interest X 6 /12 months...

Ngày tải lên: 11/07/2014, 15:20

... " ;120 ." Do you see that the sum-of-the-years'-digit's fraction for the 4th year of use would be 12/ 120? Remember, you count backwards Year one is 15 /120 , Year two is 14 /120 , ... 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...

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 ... features. Goodwill is deemed to have an indefinite life. Paid $50,000 to purchase a patent 1 2-3 1-XX Amortization Expense 10,000 Patent 10,000 To record annual...

Ngày tải lên: 11/07/2014, 15:20