Financial accounting

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Ngày tải lên: 07/09/2013, 13:06

... Financial Accounting (V1201) Page 2 Accounting The function of accounting is to provide financial documentation and information for an enterprise ... of accounting:  External accounting is oriented more towards satisfying the information requirements of external parties. This is referred to as Financial Accounting (FI).  Internal accounting ... is referred to as...

Ngày tải lên: 16/12/2013, 15:23

... about the future. FINANCIAL ACCOUNTING AND ITS ENVIRONMENT 5 EXHIBIT 1-3 Overview of Financial Accounting Past Transactions and Other Economic Events Financial Accounting Process Financial Statements Decision Makers ... when start- ing a new business. BASIC CONCEPTS OF FINANCIAL ACCOUNTING 47 Basic Concepts of Financial Accounting 47 BASIC CONCEPTS OF FINANCIAL AC...

Ngày tải lên: 17/01/2014, 04:20

... Journal of Accounting Research 32: 38-60. Sloan, R. 1993. Accounting Earnings and Top-Executive Compen- sation.” Journal of Accounting and Economics 16: 55-100. 70 Transparency, Financial Accounting ... contingent on verifiable, observable financial and nonfinancial performance measures. The financial measures appear to comprise standard measures from the financial account...

Ngày tải lên: 17/02/2014, 09:20

... improving standards of financial accounting and reporting for business enterprises is the: a. Financial Accounting Foundation (FAF). b. Financial Accounting Standards Board (FASB). c. Financial Accounting ... structure composed of three organizations—the Financial Accounting Foundation (FAF), the Financial Accounting Standards Board (FASB), and the Financial Account...

Ngày tải lên: 17/02/2014, 10:20

... this reason, accounting is divided into two categories: financial accounting for those outside and managerial accounting for those inside. Financial accounting information appears in financial ... this chapter, you also study the accounting process (or accounting cycle) that accountants use to prepare those financial statements. This accounting process uses financial...

Ngày tải lên: 18/02/2014, 01:20

... Chapter 3 Basic Financial Accounting Syllabus Content Accounting systems – 20% Ledger accounts; double-entry bookkeeping.; D ... Inventory £ 5,000 Drawings £ 500 14 Financial statements are produced to give information to the users. As mentioned earlier the most important financial statements are the in...

Ngày tải lên: 18/02/2014, 01:20

... Introduction II - 1 The Accounting System II - 2 Basic Philosophy Of A Financial Accounting System II - 2 Budgeting II - 3 Financial Reports II - 3 Users Of The LEA Financial Reports II ... Cash Basis Accounting Cash basis accounting recognizes transactions when cash is received or disbursed. In the most common version of a cash basis accounting system, the...

Ngày tải lên: 18/02/2014, 01:20

... “cash” to distinguish the “cash basis of accounting from the “accrual basis of accounting. ” However, cash does not liter- ally refer to currency. Both accounting methods could include non-cash, ... Firms An Analysis of Household Finance Using Integrated Household Surveys and Corporate Financial Accounting Krislert Samphantharak University of California, San Diego Robert M. Townsend...

Ngày tải lên: 07/03/2014, 15:20

... of an Exposure Draft Public Hearings Issuance of a Statement of Financial Accounting Standard Major Types of Accounting • Tax accounting involves tax compliance and tax planning. – Tax planning ... Directors Company Management Financial Statements GAAP CPA Firm Audit Opinion Major Types of Accounting • Accounting Information Systems – The processes and procedures required to...

Ngày tải lên: 15/03/2014, 17:20