cash method of accounting vs accrual
Principles of Accounting- Preparing the Statement of Cash Flows
... Program2005-2006Principles of accounting Lecture 4a7/17/2006Nguyễn Tấn Bình45Statement of Cash Sources and UsesBo Ho CompanyThe statement of cash sources and uses is the precursor of the statement of cash flows; ... the end of the cash flow statement ãTotal net cash flow + the beginning cash balance = the ending cash balance ãOr, the ending cash balance – the beginning cash balance = total net cash flow7/17/2006Nguyễn ... the Statement of Cash FlowsTwo 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...
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Principles of Accounting- Statement of Cash Flows
... Program2005-2006Principles of accounting Lecture 47/17/2006 Nguyễn Tấn Bình 25Preparing the statement of cash flowsA statement of cash flow includes three partsNet 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 26Two methods of preparing the statement of cash ... Notes 4a, Preparing the Statement of Cash Flows,Song Ha Company7/17/2006 Nguyn Tn Bỡnh 38Notes of the two methodsã The direct method provides more details of the cash flows from operating– Specifically...
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Dictionary of accounting
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Principles of Accounting
... periodExpenses: the cost of products, merchandise, and services used by a firm during a certain period by Nguyen Bao LinhMethods of RecognitionThe accrual basic recognizes the impacts of transactions ... Bao Linh 10Principles of Accounting by Nguyen Bao LinhCost of SuppliesSuppose that an ending-period inventory reveals a stationery balance of $200Hence, the portion of stationery used during ... Linh 11Principles of Accounting by Nguyen Bao LinhDepreciation ExpenseSuppose that the office equipment is depreciated under the straight-line method and has a usable life of 5 years (60 months)The...
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Tài liệu The Economics of FTTN vs. FTTP doc
... 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 ... PAPERThe Economics of FTTN vs. FTTP The Economics of FTTN vs. FTTPPage 3The business caseEvery operating company must consider its own business case in relation to the capabilities of the existing ... The Economics of FTTN vs. FTTPThere are three predominant schools of thought regarding how to meet the ever-increasing bandwidth needs of consumers and businesses. Fiber-to-the-premise...
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Tài liệu Pricing Stock Options Under Stochastic Volatility And Interest Rates With Efficient Method Of Moments Estimati ppt
... biases of the model option prices,while the MARE statistic measures the dispersion of relative biases of the modelprices. 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 modelexhibits similar pattern of mispricing, namely underpricing of short-maturity optionsand over-pricing of long-maturity ... ba-sis of the BIC inclusion of these parameters was not justified. Therefore we includedno cross terms between ln σ2stand ln σ2rtin (5) and (6); (iv) As far as the choice of a19 of the...
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Tài liệu The Expected Interest Rate Path: Alignment of Expectations vs. Creative Opacity∗ ppt
... study of the sign of γop1− γop2), is the solution of a polynomial of degree 3. We can alsowriteβ∆L =P (x)− (1 − k)(2 + κ)x + k +2zk +1,with P (x) of degree 2 where the coefficient of x2is ... transparency are a high degree of precision of central bank information relative to private-sectorinformation, a high precision of early information, and a highelasticity of current to expected inflation.JEL ... We do not specify the form of P (x), since we will onlyneed some of properties of this function, which we study graphi-cally using Mapple. Note that x is a solution of the third-degreepolynomial...
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Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc
... equity method of accounting for affiliated companies each may be categorizedin 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 CountriesCountryPrimary basis for accounting standardsIndependent 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...
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Tài liệu THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA: THE EFFECTS OF CULTURE docx
... 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...
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Tài liệu KEEPING ACCOUNTS BY THE BOOK: THE REVELATION(S) OF ACCOUNTING pdf
... The "Whole Office of the Law" in the Theology of John Calvin. Journal of Lawand 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 theChurch 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 toapproach the essence of accounting. ...
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Tài liệu Sarbanes-Oxley and the Outsourcing of Accounting docx
... for outsourcing accounting related work following SOX.VI. The Impact of Sox on the Future of OutsourcingGlobal Accounting StandardsThe future of the outsourcing/offshoring of accounting- related ... emergence of global accounting standards and the future of accounting outsourcing. From these ve perspectives, the out-sourcing of accounting can be ascertained in its entirety on accounting ... outsourcing and offshoring of professional services has grown phenomenally. Of particular interest is the growth of off-shore Business Process Outsourcing (BPO) to the growing markets of Austra-lia,...
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