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... LOGO CÂU How does the accounting treatment of a nine-month note payable differ from the accounting treatmeant of a five-year note payable within a government fund?Why? Sự khác hạch toán kế toán ... quỹ phủ? Lý do? LOGO CÂU Thương phiếu phải trả tháng (a nine-month note payable) Thương phiếu phải trả năm (a five-year note payable) Được hạch toán ghi nhận Không hạch toán ghi Hạch toán vào ... (Government Fund) báo dõi phản ánh báo cáo cáo quỹ (Govermental Statements) phủ tài toàn phủ Fund (Government-wide Financial Statement) LOGO CÂU  Lý Mô hình kế toán quỹ phủ để giải thích: Tài

Ngày tải lên: 11/08/2016, 21:52

... INTERNATIONAL ACCOUNTING Question Dobbs Wholesale Antiques makes all sales under terms of FOB delivery point The business usually ships inventory to customers approximately one week after receiving ... bill by discounting it to a bank with discount interest rate of 15% Requirement: Record transactions in Big Ted’s journal Big Ted 31/12/2013 Date Aug 29 Dec Dec 16 Accounts Dr Accounts receivable ... payable Nov Dr Interest expense Cr Cash Cr Discount on Debentures Dec 31 Dr Interest expense Cr Interest payable Cr Discount on Debentures May Dr Interest payable 2015 Dr Interest expense Cr

Ngày tải lên: 07/09/2021, 18:33

... Các nghiệp vụ sau ảnh hưởng đến khoản phải thu Apple Steel Ltd, cho năm kết thúc vào 31/12: Jul.5 Xóa sổ $432 nợ khó địi từ khoản phải thu Mike Nợ TK Dự phịng nợ khó địi $432 Có TK Khoản phải thu ... Kitty Picture là$13,8.cổ phiếu Lập bút toán điều chỉnh ghi nhận tiền lãi phát sinh trái phiếu Baker Ltd [3/8 3/9 3/10 -3/11 3/12 30/12]= 150 ngày 31/12—31/1 Nợ TK Tiền lãi phải thu $18,000 ... Có TK Tiền lãi phải thu Có TK Thu nhập lãi trái phiếu Aug.3 Đầu tư $232,000 để mua trái phiếu Baker Ltd, thời hạn 180 ngày tháng mà có giá trị đến hạn $250,000 Nợ TK Đầu tư ngắn hạn $232,000 Có

Ngày tải lên: 16/06/2022, 09:33

... ngày 20/7 Thu tiền toán AS vào ngày 25/7 E3.4 Phương pháp giá gộp giá – Chiết khấu mua hàng Western company mua 10,000 hàng hóa, điều kiện 2/10, n/30 vào ngày 12/7 Hãy lập bút toán ghi nghiệp

Ngày tải lên: 16/06/2022, 09:33

... ngày 31/12/20, cơng ty Lamprter phát nhân viên nghỉ việc đánh cắp tiền mặt 20 triệu đồng làm việc cửa hàng bán mỹ phẩm 3.Nhận đơn khiếu nại khách hàng yêu cầu công ty Lampter bồi thường thiệt hại ... ban hành Phthalate Corp hoạt động ngành cơng nghiệp hóa chất tồn giới thường xun gây nhiễm đất, dọn dẹp yêu cầu theo luật quốc gia cụ thể Đất nước Cleanlandia khơng có luật Phthalate Corp làm ô ... thường thiệt hại tiêu dùng sản phẩm chất lượng công ty Tuy nhiên, luật sư cho biết công ty Lampeter có 60% khả thắng vụ việc Yêu cầu: Vận dụng khuôn mẫu mẫu lý thuyết kế tốn để giải thích nên

Ngày tải lên: 09/08/2022, 16:26

... 10% note payable dated October 1, 2009, and (2) aCHF1,000,000, 8% note payable dated November 2, 2010 What is the amount of interestthat should be capitalized by Bella during 2011?weighted-a ... The building wascompleted and ready for occupancy on September 1, 2010 For the purpose of determiningthe amount of interest cost to be capitalized, the average accumulated expenditures on thebuilding ... beginning March 1 The building was completed and readyfor occupancy on June 1 In determining the amount of interest cost to be capitalized, theweighted-average accumulated expenditures area $30,000.b

Ngày tải lên: 31/07/2024, 01:18

... (Unearned Revenue) 2 000 Vốn của Key (Key, Capital) 10,000 Rút vốn của Key (Key, Withdrawals) 2,200 Doanh thu (Search Revenue) 10,500 Chi phí điện thoại và tiện ích (Telephone and Utility Expense) ... phải trả Yêu cầu: Lập các bút toán điều chỉnh sai sót và lập bảng kế toán nháp mới. Bài 2: Ông Key lập doanh nghiệp House vào ngày 1 tháng 7. Sau 6 tháng hoạt động vào ngày 31 tháng 12, bảng

Ngày tải lên: 10/12/2013, 09:59

... the greater the interest from various groups of people The main financial statements Entity concept Asset The entity is treated as separate from its owners •The entity owns the cash invested •The ... date • Total assets = Total liabilities • Amount invested by owner is capital Income statement A record of income generated and expenditure incurred over a given period 12 Main financial statements ... Income statement A record of income generated and expenditure incurred over a given period 12 Main financial statements The financial... if cash changes hands later than this Non-financial statements

Ngày tải lên: 05/12/2016, 23:18

... Accounting policies and explanatory notes Statement of financial position Financial Financial statements statements Statement of cash flows Income statement Statement of changes in equity IAS • Directors ... not overstated and liabilities or expenses are not understated • Consistency: The presentation and classification of items should stay the same from one period to the next 10 IAS • Materiality: ... •Completeness •Comparability •Understandability IAS • IAS Presentation of financial statements considers accounting policies, fundamental assumptions and the format and content of financial statements

Ngày tải lên: 05/12/2016, 23:18

... ACCOUNTING SYSTEMS Part C Chapter 4: Sources, records and books of prime entry Chapter 5: Ledger accounts and double entry Chapter 6: From trial balance to financial statements Chapter SOURCES, ... include the following: •Quotation •Sales order •Purchase order •Invoice •Credit note •Debit note •Goods received note The role of source documents Books of prime entry The source documents are recorded ... Under the ‘imprest system’: $ Reimbursement is made equal to the voucher payments to bring the float back up to the imprest amount 11 [...]...Cash books Under the ‘imprest system’: $ Reimbursement

Ngày tải lên: 05/12/2016, 23:18

... the statement of financial position and the income statement • Understanding these will help you understand the preparation of financial statements • Note: In your BPP Learning Media Study Text ... will find the business equation in Chapter 18, as it is an important incomplete records technique Double entry bookkeeping Basic principles • Double entry bookkeeping is based on the same idea as ... system Imprest system • The double entry for topping up the petty cash is as follows: 13 Day book analysis Day books • Note that day books are often analysed as in the following extract (date,

Ngày tải lên: 05/12/2016, 23:18

... Chapter FROM THE TRIAL BALANCE TO FINANCIAL STATEMENTS Learning Objectives The trial balance The income statement Statement of financial position Preparing financial statements The trial ... income statement • This could be re-arranged as follows to arrive at the financial statement with which you are familiar Statement of financial position Statement of financial position The statement ... statement Income statement • First open up a ledger account for the income statement Continuing our example, this ledger account is shown below, together with the rent account to illustrate how

Ngày tải lên: 05/12/2016, 23:18

... has 350 toasters at the yearend He then needs to know what cash value to place on each toaster This is the problem of valuation Valuing inventories Prices The price used to value an item of inventory ... selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale 10 IAS •Inventories should be measured at the lower ... purchaser of having goods transported to his business – Added to cost of purchases • Carriage outwards – Cost to the seller, paid by the seller, of having goods transported to customer – Is a selling

Ngày tải lên: 05/12/2016, 23:18

... must be written off over the entire life of the asset It consists of the original cost less any estimated residual value – The estimated useful life of the asset This may be measured in terms of ... expense in the income statement – A decrease in the asset’s value in the statement of financial position Depreciation and revaluation Change in expected life • If after a period of an asset’s ... charged annually and appears as an expense in the income statement • The annual charges are also accumulated in an allowance account in the statement of financial position • The credit balance on this

Ngày tải lên: 05/12/2016, 23:18

... BALANCE Part E Chapter 14: Control accounts Chapter 15: Bank reconciliations Chapter 16: Correction of errors Chapter 17: Preparation of financial statements for sole traders Chapter 14 CONTROL ACCOUNTS ... quantities – Cash discount is granted to customers who are prepared to pay immediately in cash or by cheque, instead of purchasing on credit terms – Settlement discount is granted to credit customers who ... separately detailed in subsidiary accounting records, but their total is conveniently available in the control account ready for immediate use What are control accounts? • Most businesses operate

Ngày tải lên: 05/12/2016, 23:19

... inventory was done after the year end Note: the examiner is currently using the term ‘drawings’ rather than ‘withdrawals’ They are synonymous Opening position Opening position • Often an examination ... (e.g purchases, sales) • Tidy up the income statement and statement of financial position 16 [...]...Cash book Incomplete records problems often concern small retail entities where sales are ... till (debit cash column, credit bank column) • Again, incomplete records problems will often feature an unknown figure to be derived Enter in the credit of the cash column all amounts known to have

Ngày tải lên: 05/12/2016, 23:19

... Shares Loan notes Companies may issue loan notes These are long term liabilities not capital They differ from shares as follows: •Shareholder = owner; noteholder = payable •Loan note interest must ... This is an attractive prospect to investors Limited liability companies may be private or public IAS sets out a suggested format for financial statements Owners = shareholders or members Large ... company • Shares are denominated in units of 25 cents, 50 cents, $1 or whatever seems appropriate This is referred to as their nominal value Shares Preferred shares are characterised as follow: •Rights

Ngày tải lên: 05/12/2016, 23:19

... Preparing a cash flow Technique The following step by step technique should be adopted in questions on statements of cash flows: •Set out the proforma leaving plenty of space •Complete the reconciliation ... net present value and hence a cash flow statement gives potential investors the chance to evaluate a business IAS Statement of cash flows Format • IAS Statement of cash flows splits cash flows into ... Chapter 22 STATEMENTS OF CASH FLOWS Learning Objectives IAS7 Statement of cash flows Preparing a cash flow IAS Statement of cash flows Purpose • A statement of cash flows shows

Ngày tải lên: 05/12/2016, 23:19

... equivalents 54 Letters of credit 541 Letters of credit 542 Cash advances13 58 Internal transfers 581 Internal transfers 59 Impairment of treasury accounts 591 Impairment of shares in affiliated entities ... Impairment of other short-term financial investments and related receivables Class - Expense accounts 60 Expenses related to inventories 601 Raw materials 602 Consumables 603 Materials in the form ... Class – Management accounts17 90 Internal transactions 901 Internal transactions relating to expenses 902 Internal transactions related to costs of conversion 903 Internal transactions relating to

Ngày tải lên: 24/10/2017, 13:50

... muốn khiếu nại f ải ếu nại nhà XK Câu 134: Một L/C có thơng tin Date of issve: 1-3-2005 Period of presentation:20-4-2005 Expiry date: 1-5-2005 Hiệu lực L/C đc hiểu ngày nào? a)1-3-2005 b)20-4-2005 ... EUR/USD: 1,2815-1,2818 USD/JPY: 106,68-106,73 Bài Cho thông số thị trường sau: Reuter Tokyo: USD/JPY = 121,31 – 121,42 Reuter Vietnam: USD/VND = 18.900 – 18.930 Trong ngân hàng ABC yết t ỷ giá: JPY/VND ... 2007 Bill of Exchange At sight of this second of Bill of exchange (the first of the same tenor and date unpaid) pay to the order of Bank for Industrial Commerce of Vietnam the sum of one hundred

Ngày tải lên: 19/05/2018, 22:08