accounting reference desktop 2002 phần 3 potx

... OVERVIEW OF ACCOUNTING AND ITS ROLE IN THE ORGANIZATION Chapter 1 Introduction 3 Chapter 2 The Role of Accounting 7 Chapter 2 2-1 Tasks of the Accounting Function 7 Chapter 2 2-2 Role of the Accounting ... Financial Accounting Foundation 28 Chapter 2 4-5 The Financial Accounting Standards Board 28 Chapter 2 4-6 The Government Accounting Standards Board 30 Chapter 2 4-7 The Inter...

Ngày tải lên: 13/12/2013, 11:32

... v2 ntb1; v3 ntb2; v4 tb1; v5 tb1; empty table begin v4(1) := 34 ; v4(2) := 46456; v4(456) := 34 3; v2( 23) := v4; v3 (34 ) := va1 (33 , 456, 656, 34 3); What Is a PL/SQL Record? 5 -32 PL/SQL User's ... Collection Exceptions 5 -30 PL/SQL User's Guide and Reference n NumList := NumList(10,20 ,30 ,40,50,60,70,80,90,100); TYPE NickList IS TABLE OF VARCHAR2(64) I...

Ngày tải lên: 08/08/2014, 20:21

... VBA 47 033 c08.qxd:WroxProgRef 3/ 30/07 12:25 AM Page 236 Using ADO to Access Data Data Access Objects (DAO) was the default data access technology in the early versions of Access. In fact, Access ... “tblInvItem” 227 Chapter 7: Using ADO to Access Data 47 033 c07.qxd:WroxProgRef 3/ 30/07 12:25 AM Page 227 47 033 c06.qxd:WroxProgRef 3/ 30/07 12:25 AM Page 190 Executing VB...

Ngày tải lên: 09/08/2014, 12:22

... shown in Table 3. 4. a[0][0] = 0 a[0][1] = 1 a[0][2] = 2 a[0] [3] = 3 a[1][0] = 1 a[1][1] = 2 a[1][2] = 3 a[1] [3] = 4 a[2][0] = 2 a[2][1] = 3 a[2][2] = 4 a[2] [3] = 5 sum = 30 Table 3. 4 Expressions ... convertible to size_t, in any case. Ira Pohl’s C++ by Dissection 3. 19 Passing Arrays to Functions 107 and the system causes memory bytes 30 0, 30 4, 30 8, . . . , 696 to...

Ngày tải lên: 12/08/2014, 12:20

... also saw that there are some very important differences between the fundamental types of Visual Basic 6 and Visual Basic .NET. The most important observation is perhaps that a Visual Basic class ... decrements the value on the left with the value on the right. In this chapter, we will elucidate the significant differences between Visual Basic .NET and C#...

Ngày tải lên: 14/08/2014, 01:20

... 436 Chapter 2 31- 10 Floor Planning 437 Chapter 2 31- 11 Inventory Reduction 437 Chapter 2 31- 12 Lease 438 Chapter 2 31- 13 Line of Credit 438 Chapter 2 31- 14 Loan, Asset Based 439 Chapter 2 31- 15 Loan, ... 439 Chapter 2 31- 16 Loan, Bridge 440 Chapter 2 31- 17 Loan, Economic Development Authority 440 Chapter 2 31- 18 Loan, Long-Term 4 41 Chapter 2 31- 19 Loan, Small Business Administrat...

Ngày tải lên: 14/08/2014, 09:22

... 503,000 Less: accumulated depreciation –980,000 $14, 728 ,000 Other Assets: Organizational costs 20 0,000 Copyright and patent costs 325 ,000 Goodwill 3,750,000 $ 4 ,27 5,000 Total Assets: $39,613,000 Liabilities ... 825 ,000 Dividends payable 400,000 Accrued liabilities 26 5,000 $ 4,465,000 Long-Term Liabilities: Notes payable 2, 575,000 14% bonds, due in 20 25 4,000,000 Capital lease li...

Ngày tải lên: 14/08/2014, 09:22

... 3, 500 55 2% 18-Mar 3, 604 3, 209 39 5 11% Paid for capital expenditures 25-Mar 3, 704 3, 589 115 3% 1-Apr 3, 754 3, 604 150 4% 8-Apr 3, 879 3, 802 77 2% 15-Apr 3, 939 3, 921 18 0% 22-Apr 3, 864 3, 900 – 36 ... 2,8 43 – 118 – 4% 4-Feb 3, 125 3, 000 125 4% 11-Feb 3, 225 3, 305 – 80 – 2% 18-Feb 3, 495 3, 450 45 1% 25-Feb 3, 445 2,942 5 03 15% Bank error in recording ch...

Ngày tải lên: 14/08/2014, 09:22

... = (5/15) ϫ $ 24, 000 = $8,000 Year 2 = (4/ 15) ϫ $ 24, 000 = $6 ,40 0 Year 3 = (3/15) ϫ $ 24, 000 = $4, 800 Year 4 = (2/15) ϫ $ 24, 000 = $3,200 Year 5 = (1/15) ϫ $ 24, 000 = $1,600 $ 24, 000 16- 14 UNITS OF PRODUCTION ... PAYABLE TRANSACTION FLOW 1 94 17 -4 ACCOUNTING FOR THE PERIOD-END CUTOFF 195 17-5 ACCOUNTING FOR ADVANCE PAYMENTS FROM CUSTOMERS 195 17-6 ACCOUNTING FOR ACCRUED...

Ngày tải lên: 14/08/2014, 09:22

... Operator $ 15. 00 $ 15. 25 $ 15. 25 $ 15. 25 Machining Apprentice $ 9. 75 $ 9. 85 $ 9. 85 $ 9. 85 Sr. Paint Shop Staff $ 15. 75 $16.00 $16.00 $16.00 Painter Apprentice $10. 05 $10. 35 $10. 35 $10. 35 Sr. Polishing ... 86,973 $ 75, 473 $3 15, 440 Corporate Expenses: Depreciation $ 450 $ 50 0 $ 55 0 $ 600 $ 2,100 Office supplies $ 1,000 $ 850 $ 750 $ 1, 250 $ 3, 850 Payroll taxes...

Ngày tải lên: 14/08/2014, 09:22

... 14. CHAPTER 26 Cost Accounting 26- 1 INTRODUCTION 320 26- 2 THE PURPOSE OF COST ACCOUNTING INFORMATION 321 26- 3 INPUT: DATA COLLECTION SYSTEMS 322 26- 4 PROCESSING: DATA SUMMARIZATION SYSTEMS 325 26- 5 PROCESSING: ... PROCESSING: JOB COSTING 327 26- 6 PROCESSING: PROCESS COSTING 333 26- 7 PROCESSING: STANDARD COSTING 3 36 26- 8 PROCESSING: DIRECT COSTING 338 26- 9 PROCESSING: TH...

Ngày tải lên: 14/08/2014, 09:22

... 5,400,000 1 –100000 320,000 1,650,000 70 0,000 1, 170 ,000 2 –100,000 320,000 1,650,000 70 0,000 1, 170 0,00 3 –100,000 320,000 1,650,000 70 0,000 1, 170 ,000 4 –100,000 320,000 1,650,000 70 0,000 1, 170 ,000 5 400,000 –100,000 320,000 1,000,000 ... deviation may be 152 .7, but one cannot tell if this is good or bad until it is converted into the coefficient of variation, where one then finds...

Ngày tải lên: 14/08/2014, 09:22

... CONSOLIDATION METHOD 481 34-7 INTER-COMPANY TRANSACTIONS 481 34 -8 CONTINGENT PAYMENTS 482 34-9 PUSH-DOWN ACCOUNTING 483 34-10 LEVERAGED BUYOUTS 484 34-11 SPIN-OFF TRANSACTIONS 485 34-12 THE TREATMENT ... EMPLOYEE TRADEOFFS 435 31 -8 FACTORING 435 31-9 FIELD WAREHOUSE FINANCING 436 31-10 FLOOR PLANNING 437 31-11 INVENTORY REDUCTION 437 31-12 LEASE 4 38 31-13 LINE OF CREDIT 4 38 31...

Ngày tải lên: 14/08/2014, 09:22

... 34.82 7 95 .54 77.06 49. 81 39. 71 8 100.00 83.61 55.71 44.23 9 90.17 61.62 48. 69 10 96 .72 67.52 53.15 11 100.00 73.43 57.62 12 79. 33 62.08 13 85.24 66.54 14 91 .14 71.00 15 97 .05 75.46 16 100.00 79. 92 17 ... 14. 29 10.00 5.00 3.75 2 77.78 52.00 38.78 28.00 14.50 10 .97 3 92 . 59 71.20 56.27 42.40 23.05 17.65 4 100.00 82.72 68.76 53 .92 30.75 23.82 5 94 .24 77. 69 63.14 37.6...

Ngày tải lên: 14/08/2014, 09:22

... functions, 18 Accounting estimates, see Accounting changes Accounting function Role of, 9 10 Tasks of, 7–9 Accounting policy disclosure, 35, 110 Accounting Principles Board, 28, 32 Accounting Principles ... 9.7833 10. 0890 10. 4047 8 8.2857 8.5830 8.8923 9.2142 9.5491 9.8975 10. 2598 10. 6366 11.0285 11.4359 11.8594 12.2997 12.7573 9 9.3685 9.7546 10. 1591 10. 5828 11.0266...

Ngày tải lên: 14/08/2014, 09:22