debits credits and double entry accounting
BÀI GIẢNG kế TOÁN QUỐC tế chapter 5 ledger accounts and double entry
Ngày tải lên :
05/12/2016, 23:18
... assets and liabilities is preserved • In a system of double entry bookkeeping every accounting event must be entered in ledger accounts both as a debit and as an equal but opposite credit Double entry ... important incomplete records technique Double entry bookkeeping Basic principles • Double entry bookkeeping is based on the same idea as the accounting equation – Every accounting transaction has two ... nominal ledger The accounting equation Double entry bookkeeping The journal and imprest system Day book analysis The receivables and payables ledgers The nominal ledger Ledger accounting: Is the...
- 18
- 526
- 0
Tài liệu Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources pdf
Ngày tải lên :
17/02/2014, 10:20
... “Memorandum of Understanding among the General Accounting Office, the Department of the Treasury, and the Office of Management and Budget, on Federal Government Accounting Standards and a Federal Accounting ... 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 ... of 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...
- 14
- 520
- 0
Tài liệu Valuation and Clean Surplus Accounting for Operating and Financial Activities* pptx
Ngày tải lên :
18/02/2014, 01:20
... 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 ... information To expand on this weighted average concept, observe that if ©n = 1," then ^ = and df) + R'iVn, where 6,'s On the other hand, if ©n = 0, then ^ = and ^f" Valuation and Clean Surplus Accounting ... one replacesfcv ,and ox" with fcv, =faf + oaf and ox" =oXf - (Rp - l)(oa, + Cf- OXf), and simplifies Thereafter one readily shows that Valuation and Clean Surplus Accounting 725 and k^ + k2> \...
- 44
- 658
- 0
Tài liệu Báo cáo khóa học: Further insights into the assembly of the yeast cytochrome bc1 complex based on analysis of single and double deletion mutants lacking supernumerary subunits and cytochrome b pdf
Ngày tải lên :
19/02/2014, 12:20
... The double deletion strains were constructed as follows The haploid strains VZ1 (D7) and MES8 (D6), VZ2 (D7) and LLD9 (D8), JDP1 (D9) and LLD9 (D8), JDP2 (D9) and UBL2 (D10), were mated and the ... arrows labeled (b) and (c) point to the areas of interaction between the transmembrane helix of subunit and helices G and H1 of cytochrome b and between the N-terminus of subunit and helix a of cytochrome ... prototrophic for both markers Haploid spores of VZ4, VZ6, VZ14 and VZ9 were then selected for Trp+ and Leu+, Trp+ and His+, His+ and Ura+, or His+ and Leu+ prototrophy, respectively Other yeast genetic...
- 10
- 517
- 0
Households as Corporate Firms An Analysis of Household Finance Using Integrated Household Surveys and Corporate Financial Accounting pptx
Ngày tải lên :
07/03/2014, 15:20
... (composition, fertility, and migration), education, health, employment, production activities and income, consumption, savings, and financing (credits and transfers) Modules on communities and prices include ... environment and geographic measurements (e.g rainfalls and temperature), institutions (e.g local banks and schools), and prices of inputs and outputs sold in the community The information on community and ... Thomas (2001) and Contreras, Frankenberg, and Thomas (2004) look at household bargaining and its effects on health and welfare Deaton (1997) discusses intra-household allocation and gender bias...
- 214
- 3.2K
- 0
The Role and Responsibilities of Accounting Officers: A Memorandum for Accounting Officers pdf
Ngày tải lên :
15/03/2014, 22:20
... generally, has prepared this Memorandum on the role and responsibilities of Accounting Officers in order to help Accounting Officers understand their duties and to provide a source of reference ... for developing and issuing standards for auditors in the UK and Ireland) In applying the standards, guidance is taken from a Practice Note covering central government audit in Ireland which was ... Standing Order 98(2)(a)*; and (c) the consent of the Minister for Finance, and normal accounting procedures [*NOTE: these Standing Orders concern, respectively, the Committee of Procedures and...
- 43
- 480
- 0
Excise Taxes (Including Fuel Tax Credits and Refunds) doc
Ngày tải lên :
22/03/2014, 20:20
... QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, ... instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering Page Part One Fuel Taxes and Fuel Tax Credits and Refunds Fuel Taxes Definitions Excise ... inland waterways that is not subject to LUST tax under section 4041(d) or 4081 For example, Bunker C residual fuel oil is subject to the LUST tax Inland and intracoastal waterways Inland and...
- 60
- 541
- 0
IFRS, US GAAP, and US tax accounting methods* potx
Ngày tải lên :
23/03/2014, 03:20
... comprehensive overview and analysis of the significant pretax accounting similarities and differences between IFRS and US GAAP and Implications of IFRS Conversion on US Tax Accounting Methods, which ... applying the individual accounting frameworks and considering the tax accounting method implications, companies should consult all of the relevant accounting standards and tax law in existence ... discussion Will changes in accounting policy required upon the conversion to IFRS necessitate US tax accounting method changes? 04 IFRS, US GAAP, and US tax accounting methods US tax accounting method...
- 66
- 352
- 0
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 10 pptx
Ngày tải lên :
23/03/2014, 06:20
... Auditor brand name reputation and industry specialization Journal of Accounting and Economics, (December), 297–322 32 ANDREW D BAILEY AND AUDREY A GRAMLING DeAngelo, L (1981) Auditor size and audit ... of Accounting and Economics, 3(December), 183–199 Dechow, P (1994) Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals Journal of Accounting and ... principles based accounting and auditing standards more associated with financial reporting quality? s Will new and emerging accounting standards (e.g., fair value accounting) serve to enhance...
- 238
- 636
- 0
Báo cáo khoa học: "DICTIONARIES, DICTIONARY GRAMMARS AND DICTIONARY ENTRY PARSING" pptx
Ngày tải lên :
24/03/2014, 02:20
... changes and the overall syntax ot the entry On the other hand, sources may employ mixed r~presentation, incorporating both global record delhniters and local structure encoded in font change codes and/ or ... were given in sections and 5.3 above To handle these, the rules build the second entry inside the main one and manufacture cross reference information for both main form and variant, in anticipation ... entries show forms differing, respectively,in dialect and gender, and registerand gender The third illustratesother combinations The rule accounting for labelsaftera variant must know whether...
- 11
- 274
- 0
ACCOUNTING 1 (ACN101- M) THE NATURE AND FUNCTION OF ACCOUNTING doc
Ngày tải lên :
29/03/2014, 20:20
... merchandise and services also have a Financial Interest in the business EMPLOYEES: Regarding job security and wage negotiations and predictions for future employment GOVERNMENT: Regarding taxes, and ... planning MANAGEMENT: In order to plan and set new goals for future economic growth FIELDS OF ACCOUNTING: Financial Accounting VS • Recording transactions and preparing financial statements regarding ... property and equipment etc GENERALLY ACCEPTED ACCOUNTING PRACTICE (GAAP) This is a foundation that acts as a general framework to encompass accounting concepts, principles, methods and procedures...
- 30
- 456
- 0
Public and Private Partnerships: Accounting for the New Religion pot
Ngày tải lên :
29/03/2014, 20:20
... corporations, nonprofit organizations, and religious groups to run public schools and prisons and to deliver welfare-towork and other social services What happens to the scope and content of public values ... agents? This question demands historical context The particular trends in privatization are new, and yet they highlight the longstanding and complex interactions between public and private social provision ... institutions, and in government With scandals revealing defects in the accountability of corporations and religious institutions, governments must set and enforce meaningful public standards for...
- 43
- 549
- 0
book of exercises to accompany e. friedrich richter's manual of simple and double counterpoint (1888)
Ngày tải lên :
29/05/2014, 21:00
... varied manner; it can be utilized as cantus jirmus for the soprano, alto, tenor and bass, and the motion in halves and quarter-notes can also be applied in the different voices; hence a single ... farther, and wrote supplements to the separate chapters of the "Manual", so far as seemed necessary for better understanding rectly, them, moreover I developed more fully certain subjects only and ... supplements and extensions have been added to the book of exercises under the title: briefly indicated in them, PREFACE IV "Supplement to Eenst Friedk Richtee's Manual of simple and double Counterpoint"...
- 73
- 277
- 0
threshold of war franklin d. roosevelt and american entry into world war ii
Ngày tải lên :
31/05/2014, 02:06
... bureaucratic and private empires, but the ultimate and absolute authority in all great questions was the Fuehrer's and his alone.2 Though German and Italian interests in Austria and the Balkans ... Stimson, Hopkins, and Welles—secured both ready access and some appreciation of the president's thinking and outlook Morgenthau remained a close friend and retained influence on economic and financial ... secretaries, Knox and Stimson, and the two uniformed heads of the services, Stark and Marshall, as well as Hull and Hopkins This group, which Stimson called the War Council and which resembled...
- 294
- 635
- 0
Báo cáo toán học: " Tight Quotients and Double Quotients in the Bruhat Order" doc
Ngày tải lên :
07/08/2014, 08:22
... member of the double coset W i wWJ , it follows that if x−1 and y −1 are in the same double cosets as wk and wl (respectively), then θ, xωi θ, yωi ⇔ k l, and equality occurs if and only if k ... (and thus (Ψ,
- 41
- 332
- 0
Báo cáo y học: " Estimating the impact of expanded access to antiretroviral therapy on maternal, paternal and double orphans in sub-Saharan Africa, 2009-2020" ppt
Ngày tải lên :
10/08/2014, 05:22
... early and unprotected sex, and have multiple sexual partners [5,6] HIV-positive orphans have shown to have delayed access to HIV treatment and care in Uganda, reduced adherence to ART in Kenya, and ... ART access was expanded gradually This included an estimated 3.15 million maternal orphans, 1.89 million paternal orphans and 748,320 double orphans Anema et al AIDS Research and Therapy 2011, ... Table Projected number of maternal, paternal, and double AIDS orphans incurred and averted, per sub-Saharan African country, at year 2020 South Africa Uganda Nigeria Kenya Zimbabwe Tanzania Ethiopia...
- 8
- 490
- 0
Báo cáo y học: " A rare association of deformities with diplopodia, aplasia of the tibia and double fibula: A case report" pps
Ngày tải lên :
11/08/2014, 23:21
... Authors' contributions SAK identified the case and prepared the manuscript AK and MKV helped in manuscript preparation All the authors have read and approved the final version of the case report ... reconstruction of the ankle and knee joints If the limb length discrepancy is extreme, or if the deformity at the ankle is grotesque, amputation can be performed to limit further disability and improve the ... association between fibular duplication and metatarsal diplopodia We feel that all babies with abnormal accessory toes should be evaluated for this particular anomaly and Xrays should be taken of the...
- 3
- 285
- 0
báo cáo khoa học: " DNA ligase 1 deficient plants display severe growth defects and delayed repair of both DNA single and double strand breaks" potx
Ngày tải lên :
12/08/2014, 03:20
... of DNA double strand break repair in atlig1-RNAi lines Single cell electrophoresis under neutral conditions was used to analyse the repair of DNA double strand breaks in the wild type and silenced ... repair kinetics of single and double strand DNA breaks induced in wild type and silenced lines Of the different forms of DNA damage, DSBs are one of the most cytotoxic and, if left unrepaired, ... contributions WMW, JK, CMP and CEW performed the experiments CEW, CMB and KJA designed the experiments and WMW, KJA, CMB and CEW wrote the manuscript All authors read and approved the final version...
- 12
- 221
- 0
Báo cáo y học: " Persistent resistance to HIV-1 infection in CD4 T cells from exposed uninfected Vietnamese individuals is mediated by entry and post-entry blocks" potx
Ngày tải lên :
13/08/2014, 09:20
... CCR5 entry pathway and indicated that it is independent of CCR5 expression and function Abrogation of viral restriction in cells from subjects W278 and B195 with anti-β-chemokines R5 virus entry ... individuals, Annie David for technical assistance, Nathaniel Landau and Jay Levy for the gift of plasmids and vectors, and Ioannis Theodorou for advice and help in CCR5 genotyping This work was supported ... intensity (MFI), in the other two EUs (W278 and B195) who both had wt CCR5 (the CCR5 MFI was 1.38 and 1.21 in subjects W278 and B195, respectively, and 1.39 ± 0.24, mean ± SD, in five CCR5-wt...
- 12
- 377
- 0