accounting for overhead and depreciation

... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORTEXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... Thesis for accounting speciality Do Kieu Oanh-7a03 Accounting form ”General Journal” which iused by SHODEX has many features adapt and convenient to practice bookkeeping on computer Therefore, accounting ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...

Ngày tải lên: 25/10/2012, 16:12

... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... use Form 01- LDTL- Time sheet Form 02- LDTL- Payroll Form 03- LDTL- Leaves paid by social insurance Form 04- LDTL- Social insurance payment voucher Form 05- LDTL- Bonuses payment voucher Form ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...

Ngày tải lên: 04/04/2013, 10:51

... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... use Form 01- LDTL- Time sheet Form 02- LDTL- Payroll Form 03- LDTL- Leaves paid by social insurance Form 04- LDTL- Social insurance payment voucher Form 05- LDTL- Bonuses payment voucher Form ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...

Ngày tải lên: 08/04/2013, 10:20

... separates forestland from the timber inventory “Forests and other wooded land” are valued at the average value of agricultural land In general, edaphic and geomorphologic factors make forestland less ... resources and the environment and economic activity It is essential to understand the key physical flows and stocks and how they affect humans and economic activities and values A complete accounting ... and spiritual welfare in countless ways They harbor many important species of plants and animals They form an aesthetically pleasing backdrop for recreation and for everyday life They filter and...

Ngày tải lên: 17/02/2014, 09:20

... Management and Budget (OMB), and the Comptroller General in October 1990 It is responsible for promulgating accounting standards for the United States Government An accounting standard is typically formulated ... Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 1999 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal Accounting Standards ... Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 ACCOUNTING STANDARD ACCOUNTING STANDARD Paragraph 76 of SFFAS No 7, Accounting...

Ngày tải lên: 17/02/2014, 10:20

... assets and liabilities Accmal accounting for financial activities can be viewed as either redundant or straightforward (e.g., the accounting for interest accmals) In contrast, the accounting for ... Given accounting and value relations CSR, NIR, FAR, OAR, and PVR, unbiased accounting obtains if, and only if j] = Ef\ I R';Ef+T{Cf^T+t] or, equivalently 1as J Valuation and Clean Surplus Accounting ... operating eamings, and other accounting and nonaccounting data, provide the basis for predicting future abnormal operating eamings (and, by inference, future cash flows) This information maps into...

Ngày tải lên: 18/02/2014, 01:20

... significant for non-Hispanic whites and for Hispanics, but not for blacks In specification 4, the hours effect is small and not significant for non-Hispanic whites and blacks The growth in the standard ... the standard errors are larger for Hispanics and blacks as compared with non-Hispanic whites, especially for the more saturated specifications Thus, results for black and Hispanic teens reinforce ... specifications and is 0.450 for black teens, followed by 0.121 for whites, and 0.055 for Hispanics Panel C of Table presents the results for hours In specification 1, the hours effect is negative and significant...

Ngày tải lên: 06/03/2014, 21:20

... al (1994), Shin (1994) and Devereux (2001) for the U.S and Devereux and Hart (2006) and Hart (2006) for Britain] For insightful surveys see Brandolini (1995) and Abraham and Haltiwanger (1995) ... Real Wages and the Business Cycle: Accounting for Worker and Firm Heterogeneity1 Anabela Carneiro Universidade Porto and CEF.UP2 Paulo Guimarães University of South Carolina, CEF.UP and IZA Bonn ... earnings of newly hired workers by 3.53 percent and by only 2.94 percent and 2.72 percent, respectively, for stayers and separating workers Accounting only for worker unobserved heterogeneity yields...

Ngày tải lên: 15/03/2014, 22:20

... DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER INFORMATION 1 CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES ... accrual accounting and the budget are complementary Accrual-basis accounting often provides better information than cash-basis accounting for evaluating performance It can provide more information for ... INFORMATION, AND OTHER INFORMATION 10 The different types of revenue, and the complexity of accounting for revenue and other financing sources, increase the importance of certain disclosures and...

Ngày tải lên: 23/03/2014, 03:20

... applications (McCormick and Tinsley, 1987; Borland, Goff and Pulsinelli (1992); Tucker and Amato, 1993; Murphy and Trandel, 1994; Toma and Cross, 1996; Goff, 2004; and Tucker, 2005; Pope and Pope 2009), ... Amato, Gandar, and Zuber, 2001, and Rishe, 2003), and alumni giving (Siegelman and Carter, 1979; Siegelman and Brookheimer, 1983; Baade and Sundberg, 1994; Grimes and Chressanthins, 1994; and Rhoads ... available for college athletic programs for several reasons First, even though the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the American...

Ngày tải lên: 29/03/2014, 20:20

... TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting ... libraries, and performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit-seeking businesses and for nongovernmental not -for- profit ... OF ACCOUNTING AND FINANCIAL REPORTING All three standards-setting organizations—the Federal Accounting Standards Advisory Board, the Financial Accounting Standards Board, and the Governmental Accounting...

Ngày tải lên: 20/06/2014, 20:20

... $748,800 and revenues from business licenses were $137,202 Expenditures were $499,200 for general government, $131,345 for parks and recreation, $91,600 for sanitation, and $157,333 for streets and ... needed to facilitate revenue budgeting and accounting Commonly used major revenue source classes are: Taxes Charges for services Licenses and permits Fines and forfeits Intergovernmental revenues ... approves the fiscal year budget for the General Fund City departments issue purchase orders for goods and services Goods and services are received and invoices are presented for payment Journal Entries...

Ngày tải lên: 20/06/2014, 20:20

... 4:42:28 PM Accounting for the General and Special Revenue Funds 91 Interfund Services Provided and Used Interfund services provided and used represent transactions involving sales and purchases ... licenses and permits, fines and forfeits, intergovernmental revenue, charges for services, and other sources not susceptible to accrual are recognized on the cash basis Collections for the year ... $78,000 for employees’ state income tax withholdings and $686,000 due to the federal government ($430,000 for federal income tax withholdings and $256,000 for the employees’ share of FICA and Medicare...

Ngày tải lên: 20/06/2014, 20:20

... Illustration 2–11 for an example) A similar requirement exists for cash flow statements prepared for commercial businesses and private not -for- profit organizations Apago PDF Enhancer Accounting for Municipal ... payable Accumulated depreciation Administrative and selling expenses Allowance for uncollectible accounts Capital assets Cash Charges for sales and services Cost of sales and services Depreciation expense ... materials and supplies are issued to the departments of the Water Utility Fund, operating expenses are charged for the cost of materials and supplies Materials and supplies issued for use for construction...

Ngày tải lên: 20/06/2014, 20:20

... bookstores, and food service operations GASB requirements for business-type activities call for accrual accounting for debt, including accrual of interest and amortization of debt discount and premium ... service activities, and athletics Debt for academic facilities may be issued for the institution but is often issued as state general obligation debt Accounting and Financial Reporting for Public Institutions ... Included are land, buildings for academic and auxiliary enterprise purposes, research and other equipment, improvements other than buildings (infrastructure), library books, and collections and other...

Ngày tải lên: 20/06/2014, 20:20

... capital and retained earnings For further information on commercial accounting, consult intermediate and advanced accounting texts Apago PDF Enhancer SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING ... 2/1/10 6:21:41 PM Accounting for Hospitals and Other Health Care Providers 379 Questions and Exercises 12–1 Describe the accounting treatment by hospitals and health care organizations for each of ... an exciting and profitable career to individuals who are willing and able to deal with complexity and change cop2705X_Ch12_362-385.indd 362 2/1/10 6:21:40 PM Accounting for Hospitals and Other...

Ngày tải lên: 20/06/2014, 20:20

... Tax-Exempt Organizations, and Evaluating Performance 387 and (3) the use of financial and nonfinancial measures to evaluate the performance and financial position of government and not -for- profit organizations ... The reporting requirements for supplemental information are complex and are presented in flowchart form in Exhibit 14.1 of the AICPA Audit and Accounting Guide: State and Local Governments The ... statements by state and local governments and a variety of not -for- profit organizations Now we will focus on the use of financial and nonfinancial information in evaluating the performance and financial...

Ngày tải lên: 20/06/2014, 20:20

... reports The Federal Accounting Standards Advisory Board (FASAB) establishes the accounting and reporting standards for the U.S government overall and for federal agencies and departments The ... and selecting board members, but not for setting standards Financial Accounting Standards Board (FASB) Independent seven-member body des- ignated to set accounting and financial reporting standards ... Accounting and Reporting Manual for Higher Education (q.v.) National Council on Governmental Accounting (NCGA) Body that established ac- counting and financial reporting standards for state and...

Ngày tải lên: 20/06/2014, 20:20

... Not -for- Profit Organizations, 337, 363 Audit and Accounting Guide: Health Care Organizations, 273 Audit and Accounting Guide: Not -for- Profit Organizations, Audit and Accounting Guide: State and ... Assets and for Insurance Recoveries (GASB Statement 42), 251 Accounting and Financial Reporting for Nonexchange Transactions (GASB Statement 33), 230, 280 Accounting and Financial Reporting for ... Statement 45), 208 Accounting and Financial Reporting for Certain Investments and for External Investment Pools (GASB Statement 31), 194, 284 Accounting and Financial Reporting for Impairment of...

Ngày tải lên: 20/06/2014, 20:20

... 1725 and 1483 for the Holstein and the Normandy breeds, respectively The number of candidates for service was 24 in Holstein and 28 in Normandy The available semen corresponded to 117% and 129% ... Holstein breed, and seven for type, three for functionality and two for production in the Normandy breed) The breeder function mentioned previously was a linear function of standardized sire ... traits Sires with an EBV for ease of birth, lower or equal to 87 in Holstein and 86 in Normandy, were forbidden for heifers, which led to forbidding respectively 12.9% and 7.5% of all the matings...

Ngày tải lên: 14/08/2014, 13:21