Financial accounting chapter 09 plant assets, natural resources, and intangible assets
Financial accounting chapter 09 plant assets, natural resources, and intangible assets
... property, plant, and equipment; plant and equipment; and fixed assets 9-2 Plant Assets Plant assets are critical to a company’s success Illustration 9-1 9-3 Determining the Cost of Plant Assets ... related to accounting for intangible assets Accounting for Intangible Assets Franchises and Licenses Contractual arrangement between a franchisor and a franchisee ► BP (GBR), Subway (USA), and Europcar ... to property, plant, and equipment, IFRS Similar to property, plant, and equipment, IFRS permits revaluation of intangible assets to fair value, permits revaluation of intangible assets to fair...
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PLANT ASSETS,NATURAL RESOURCES AND TANGIBLE ASSETS
... for intangible assets Indicate how plant assets, natural resources, and intangible assets are reported Chapter 10-2 Plant Assets, Natural Resources, Plant Assets, Natural Resources, and Intangible ... Intangible Assets and Intangible Assets Plant Assets Plant Assets Determining the cost of plant assets Depreciation Expenditures during useful life Plant asset disposals Chapter 10-3 Natural Natural Resources ... – Plant Assets Section – Plant Assets Plant assets include land, land improvements, buildings, and equipment (machinery, furniture, tools) Major characteristics include: “Used in operations” and...
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Financial accounting chapter 01 accounting in action
... http://www.iasb.org/ International Financial Reporting Standards (IFRS) Financial Accounting Standards Board (FASB) http://www.fasb.org/ Generally Accepted Accounting Principles (GAAP) 1-8 LO Explain accounting ... Creditors Marketing 1-7 Regulatory Agencies Investors LO Identify the users and uses of accounting The Building Blocks of Accounting Accounting Standards 2011 year International Accounting Standards ... effects of business transactions on the accounting equation 1-2 Explain what accounting is Understand the four financial statements and how they are prepared What is Accounting? Accounting consists...
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financial accounting chapter 02 the recording process
... in the recording process Steps in the Recording Process Standard Form of Account Illustration 2-17 2-25 LO Explain what a ledger is and how it helps in the recording process Steps Posting – process ... provide evidence of the transaction 2-14 LO Identify the basic steps in the recording process Team Quiz #1 2-15 2-16 Team Quiz #2 2-17 Team Quiz #3 2-18 Steps in the Recording Process The Journal ... helps in the recording process Steps in the Recording Process Journalizing - Entering transaction data in the journal Illustration: On September 1, shareholders’ invested €15,000 cash in the corporation...
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Financial accounting chapter 03 adjusting accounts IFRS
... Cash-Basis Accounting Cash-Basis Accounting Expenses recognized when cash is paid 3-2 Revenues recognized when cash is received Cash-basis accounting is not in accordance with International Financial ... International Financial Reporting Standards (IFRS) LO Explain the accrual basis of accounting Timing Issues Accrual- vs Cash-Basis Accounting Accrual-Basis Accounting Revenues are recognized when ... revenues.” 3-5 LO Explain the accrual basis of accounting The Basics of Adjusting Entries Types of Adjusting Entries Illustration 3-2 Categories of adjusting entries Deferrals Accruals Prepaid...
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Financial accounting chapter 04 completing the accounting cycle
... Instructions Using the above information, complete the worksheet on the following page for Yang Bakery for the month of October 4-20 4-21 Closing the Books At the end of the accounting period, the company ... one year or the operating cycle, whichever is longer Operating cycle is the average time it takes from the purchase of inventory to the collection of cash from customers LO Identify the sections ... makes the accounts ready for the next period Illustration 4-5 4-22 LO Explain the process of closing the books Closing the Books Preparing Closing Entries Closing entries formally recognize, in the...
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Financial accounting chapter 06 inventories
... Explain the basis of accounting for inventories and apply the inventory cost flow methods Inventory Costing Average Cost Illustration 6-8 6-13 LO Explain the basis of accounting for inventories and ... Explain the basis of accounting for inventories and apply the inventory cost flow methods Inventory Costing Financial Statement and Tax Effects Illustration 6-9 6-15 LO Explain the financial effects ... on the financial statements Inventory Costing Statement of Financial Position Effects Effect of inventory errors on the statement of financial position is determined by using the basic accounting...
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Financial accounting chapter 08 accounting for receivables
... acceptable for financial reporting LO Accounts Receivable Allowance Method for Uncollectible Accounts Companies estimate uncollectible accounts receivable Debit Bad Debt Expense and credit Allowance for ... Allowance for Doubtful Accounts $2,000 Dr Solution: Bad debts are estimated to be 10% of receivables Prepare the entry to adjust Allowance for Doubtful Accounts Bad debts expense 5,000 * Allowance for ... Statement of Financial Position? Accounts Receivable Allowance for Doubtful Accounts Beg 500 25 Beg End 500 25 End 8-10 Accounts Receivable 8-11 Accounts Receivable Journal entry for credit sale...
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Financial accounting chapter 10 liabilities kế toán nợ
... of 6%), the journal entry is: Cash 10, 600 Sales revenue 10, 000 payable Sales tax 600 10- 9 LO Explain the accounting for other current liabilities Current Liabilities Unearned Revenue Revenues ... account, and credits a Revenue account 10- 10 LO Explain the accounting for other current liabilities Current Liabilities Illustration: Busan IPark (KOR) sells 10, 000 season football tickets at W ... records the revenue earned Sept 10- 11 Unearned ticket revenue Ticket revenue 100 ,000 LO 100 ,000 Explain the accounting for other current liabilities Current Liabilities Current Maturities of...
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Due process and the development of financial accounting standards An exploration of comment letters and their influence on financial accounting standards
... ABSTRACT Due Process and the Development of Financial Accounting Standards: An Exploration of Comment Letters and Their Influence on Financial Accounting Standards by Douglas P Letsch M.B.A in Accounting, ... standard The population of financial accounting standards with more than 50 due process comment letters was broad This second financial accounting standard and the 25 randomly selected comment letters ... process at the FASB is part of the mission of the organization, which is, ―to establish and improve standards of financial accounting and reporting for the guidance and education of the public,...
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the global environment natural resources and economic growth jul 2008
... The Global Environment, Natural Resources, and Economic Growth This page intentionally left blank The Global Environment, Natural Resources, and Economic Growth Alfred Greiner and Willi ... of economic growth on the environment and the effect of the exhaustive use of natural resources as well as the reverse linkage We thus address three interconnected issues: economic growth, environment ... left blank The Global Environment, Natural Resources, and Economic Growth This page intentionally left blank Introduction The globalization of economic activities since the 1980s and 1990s, accelerated...
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From Conflict to Peacebuilding The Role of Natural Resources and the Environment pdf
... peacebuilding: The role of natural resources and the environment Conflict cycle Role of natural resources and the environment Recommendations Root causes Natural resources play a role in at least ... stability “Environmental security” refers to the area of research and practice that addresses the linkages among the environment, natural resources, conflict and peacebuilding The role of natural resources ... poverty and vulnerability in all contexts They have emerged from the growing realization of the need to put the poor and all aspects of their lives and means of living at the centre of development and...
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