accounting reference desktop 2002 phần 5 ppsx

... subprogram. You can avoid unhandled exceptions by coding an OTHERS handler at the topmost level of every PL/SQL program. User-Defined Exceptions 6-8 PL/SQL User’s Guide and Reference BEGIN IF ... EXCEPTION_INIT(deadlock_detected, -60); Understanding Parameter Aliasing 7-22 PL/SQL User’s Guide and Reference Understanding Parameter Aliasing To optimize a subprogram ca...

Ngày tải lên: 07/08/2014, 11:22

... Triggers 54 5 ORACLE Series TIGHT / Oracle Database 10g: TCR / Loney / 2 253 51-7 / Chapter 30 Blind Folio 30 :54 5 P:\010Comp \Oracle8 \ 351 -7\CD\Ventura\book.vp Friday, August 13, 2004 1 :50 :01 PM Color ... to PL/SQL 53 3 ORACLE Series TIGHT / Oracle Database 10g: TCR / Loney / 2 253 51-7 / Chapter 29 Blind Folio 29 :53 3 P:\010Comp \Oracle8 \ 351 -7\CD\Ventura\book.vp Fri...

Ngày tải lên: 08/08/2014, 20:21

... added to an Apple Remote Desktop computer list (see “Finding and Adding Clients to Apple Remote Desktop Computer Lists” on page 53 ). When adding a VNC server to an Apple Remote Desktop computer ... been added to an Apple Remote Desktop computer list (see “Finding and Adding Clients to Apple Remote Desktop Computer Lists” on page 53 ). To control an Apple Re...

Ngày tải lên: 09/08/2014, 07:20

... Fonic to customer 05, which has a t/cu of $5. 85. The company would also want to consider that customer 05 accounts for 124 Constraints Accounting Terminology and Technique Exhibit 5. 26 Constraints ... 6.7) $770 $1, 155 $ 1,078 $ 53 9 Cost-based target price (ABC cost from Exhibit 6.7) $7 15 $1, 155 $ 1,100 $ 55 0 Price customer is willing to pay $600 $ 2,000 $1,70 0 $ 2,00...

Ngày tải lên: 14/08/2014, 04:21

... 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