cash method of accounting vs accrual

Ngày tải lên: 23/03/2014, 00:20

Ngày tải lên: 23/03/2014, 03:20

... Program 2005-2006 Principles of accounting Lecture 4a 7/17/2006 Nguyễn Tấn Bình 45 Statement of Cash Sources and Uses Bo Ho Company The statement of cash sources and uses is the precursor of the statement of cash flows; ... the end of the cash flow statement ã Total net cash flow + the beginning cash balance = the ending cash balance ã Or, the ending cash balance – the beginning cash balance = total net cash flow 7/17/2006 Nguyễn ... the Statement of Cash Flows  Two items usually shown on the statement of cash flow in the indirect method:  Profits or losses from sales of fixed assets (investing)  Profits or losses...

Ngày tải lên: 26/10/2013, 17:15

... Program 2005-2006 Principles of accounting Lecture 4 7/17/2006 Nguyễn Tấn Bình 25 Preparing the statement of cash flows A statement of cash flow includes three parts Net cash flow from operating (I) Net cash flow ... (II) Net cash flow from financing (III) Total net cash flows = I + II + III + Beginning cash balance = Ending cash balance 7/17/2006 Nguyễn Tấn Bình 26 Two methods of preparing the statement of cash ... Notes 4a, Preparing the Statement of Cash Flows, Song Ha Company 7/17/2006 Nguyn Tn Bỡnh 38 Notes of the two methods ã The direct method provides more details of the cash flows from operating – Specifically...

Ngày tải lên: 26/10/2013, 17:15

Ngày tải lên: 29/03/2014, 14:20

Ngày tải lên: 22/08/2013, 13:08

... period  Expenses: the cost of products, merchandise, and services used by a firm during a certain period by Nguyen Bao Linh Methods of Recognition  The accrual basic recognizes the impacts of transactions ... Bao Linh 10 Principles of Accounting by Nguyen Bao Linh Cost of Supplies  Suppose that an ending-period inventory reveals a stationery balance of $200  Hence, the portion of stationery used during ... Linh 11 Principles of Accounting by Nguyen Bao Linh Depreciation Expense  Suppose that the office equipment is depreciated under the straight-line method and has a usable life of 5 years (60 months)  The...

Ngày tải lên: 22/10/2013, 10:15

... or office and offer the most future-proof solution in terms of pure bandwidth capabilities. But in some cases, FTTP may not be the optimal solution in terms of overall cost and the value of ... PAPER The Economics of FTTN vs. FTTP The Economics of FTTN vs. FTTP Page 3 The business case Every operating company must consider its own business case in relation to the capabilities of the existing ... The Economics of FTTN vs. FTTP There are three predominant schools of thought regarding how to meet the ever- increasing bandwidth needs of consumers and businesses. Fiber-to-the-premise...

Ngày tải lên: 10/12/2013, 17:15

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Ngày tải lên: 13/12/2013, 09:15

Ngày tải lên: 13/12/2013, 11:36

... biases of the model option prices, while the MARE statistic measures the dispersion of relative biases of the model prices. The difference between MARE and MRE suggests the direction of the bias of ... to the use of implied volatility or volatility risk. The Black-Scholes model exhibits similar pattern of mispricing, namely underpricing of short-maturity options and over-pricing of long-maturity ... ba- sis of the BIC inclusion of these parameters was not justified. Therefore we included no cross terms between ln σ 2 st and ln σ 2 rt in (5) and (6); (iv) As far as the choice of a 19 of the...

Ngày tải lên: 21/12/2013, 01:20

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Ngày tải lên: 25/12/2013, 10:36

Ngày tải lên: 13/02/2014, 12:20

... study of the sign of γ op 1 − γ op 2 ), is the solution of a polynomial of degree 3. We can also write β∆L = P (x) − (1 − k)(2 + κ)x + k +2zk +1 , with P (x) of degree 2 where the coefficient of x 2 is ... transparency are a high degree of precision of central bank information relative to private-sector information, a high precision of early information, and a high elasticity of current to expected inflation. JEL ... We do not specify the form of P (x), since we will only need some of properties of this function, which we study graphi- cally using Mapple. Note that x is a solution of the third-degree polynomial...

Ngày tải lên: 17/02/2014, 03:20

... equity method of accounting for affiliated companies each may be categorized in terms of faithfulness to clean surplus and extent of conservatism. We address the implications of these accounting ... summary of our analysis of these accounting practices. Table 1. Accounting Standards and Standard Setting in the Six Countries Country Primary basis for accounting standards Independent accounting standards ... Values and Yields and Accounting Numbers.'' Journal of Business Finance and Accounting, (October) 9(3): 61±381. Accounting Practices and the Market Valuation of Accounting Numbers 469 ...

Ngày tải lên: 17/02/2014, 09:20

... standards-setting -No written private accounting standards Accounting Profession / Accountant -Confucianism -The status of accounting profession -Buddhism -Government accounting officials – noblemen -Private ... the accounting system and processes in China and the current state of the accounting profession. They suggested that accounting measurement and disclosure in China, the development of the accounting ... Part of the reform of the system of accounting and auditing was to replace the Ministry of Revenue with the Ministry of Finance and Expenditure, which was responsible for the transportation of...

Ngày tải lên: 17/02/2014, 10:20

... The "Whole Office of the Law" in the Theology of John Calvin. Journal of Law and Religion 3, 117-139. Preserved, S. (1911). The methods of Reformation interpreters of the Bible. The ... religieuse. Paris: Seuil. Laughlin, R. (1988). Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England. Accounting, Auditing & Accountability Journal ... foundations of accounting hal-00477759, version 1 - 30 Apr 2010 - 20 - regardless of any imperative to constitute economic profits. This paper was an attempt to approach the essence of accounting. ...

Ngày tải lên: 18/02/2014, 01:20