expenses income statement or balance sheet
Accounting versus Financial Balance Sheets
Ngày tải lên :
23/10/2012, 11:08
... in the income statement as an adjustment to net income (but
not to operating income) .
ã A majority, active interest, where the income statements are consolidated and the
entire operating income ... prior four years. Table 9.4 reports on these expenses and amortizes each of these
expenses over four years.
Table 9.4: Human Capital Expenses: CHC
Year Training & Recruiting Expenses Unamortized ... Earnings
The income statement for a firm provides measures of both the operating and
equity income of the firm in the form of the earnings before interest and taxes (EBIT) and
net income. When...
- 29
- 480
- 2
Nguyên lý kế toán- Income statement
Ngày tải lên :
22/10/2013, 10:15
...
inventory)
ắVaọt duùng (Supplies)
ắSaỷn phaồm ủang cheỏ taùo (Work-in-process
inventory)
ắThaứnh phaồm (Finished goods inventory)
Chương trình Giảng dạyKinhtế Fulbright
2005-2006
Bài giảng ... inventory)
10/08/2005 by Nguyen Bao Linh 8
Taứi saỷn lửu ủoọng
ắBaỷo hieồm traỷ trửụực (Prepaid insurance)
ắTien thueõ traỷ trửụực (Prepaid rent)
ắNguyeõn lieọu ton kho (Raw materials
inventory)
ắVaọt ... Vốn chủ sở hữu
Chi phí
Doanh thu
Tài khoản được ghi tăng ở bên nào sẽ có
số dư thông thường (normal balance) ở bên đó
Chương trình Giảng dạyKinhtế Fulbright
2005-2006
Bài giảng 2
Qui trình kế...
- 17
- 327
- 1
Balance sheets
Ngày tải lên :
02/11/2013, 10:20
... the words from the balance sheet with the definitions.
46
Unit 0000
For reference see A & C Black Dictionary of Banking and Finance (978-07136-7739-3).
21. Balance sheets
The balance sheet ... station. Put the story in order.
B. Put the words into the spaces.
48
Unit 0000
For reference see A & C Black Dictionary of Banking and Finance (978-07136-7739-3).
22. Corporate finance
After ... profits for stupid people b. something worth much less than many
people believed
C. Choose the best word to go into the space.
D. Match the words on the left with the words on the right.
51
For reference...
- 10
- 589
- 1
![finance wiley - understanding off balance sheet accounting [2003]](https://media.store123doc.com/images/document/14/ri/ds/medium_dsa1396933743.jpg)
finance wiley - understanding off balance sheet accounting [2003]
Ngày tải lên :
08/04/2014, 12:09
... the
same time units before using the formula or future value tables or calculator or spreadsheet.
Panel D: Present Value of an Ordinary Annuity
Diagram of cash flows
Formula
PVOA = X {[1 − (1 ... recorded at fair value in the balance sheet and are
reported as gains and losses on the income statement only when the investor sells them.
Investors put held-to maturity securities on the balance ... else.
Investors account for trading securities by recording them at fair value in the balance
sheet and recognizing changes in fair value in the income statement as gains and losses.
Available-for-sale...
- 313
- 227
- 0
Hidden financial risk understanding off–balance sheet accounting (2003)
Ngày tải lên :
09/04/2014, 11:17
... Technologies
Incorporated
522. Raytheon Corporation
523. Rentrak Corporation
524. Rent-Way, Incorporated
525. RFS Hotel Investors, Incorporated
526. Roanoke Electric Steel Corporation
527. Safety Kleen Corporation
528. ... Canmax Incorporated
105. Castelle Incorporated
106. Cendant Corporation
107. COHR Incorporated
108. Corel Corporation
109. Cotton Valley Resources
Corporation
110. CPS Systems, Incorporated
111. ... Incorporated
112. Cross Medical Products,
Incorporated
113. CyberGuard Corporation
114. CyberMedia Incorporated
115. Cylink Corporation
116. Data I/O Corporation
117. Data Systems Network Corporation
118....
- 300
- 264
- 0
Corporations: Paid-in Capital and the Balance Sheet pot
Ngày tải lên :
19/06/2014, 18:20
... premium
Organizing a Corporation
ã
The process of creating a corporation
begins when the organizers
(incorporators) obtain a charter from the
state.
ã
The charter authorizes the corporation ... dates for dividends are:
Objective 5
Use Different Stock Values
in Decision Making.
Corporations: Paid-in
Capital and the Balance
Sheet
Chapter
13
Accounting for Income Taxes
by Corporations
ã
Deferred ... liability is the difference
between income tax expense and income
tax payable for any one year.
ã
Revenues and expenses may be reported in
different periods for income statement and
tax return purposes.
ã
Alternative...
- 48
- 365
- 0
Retained Earnings, Treasury Stock, and the Income Statement pptx
Ngày tải lên :
19/06/2014, 18:20
... subtracted
from income subtotals (income from
continuing operations, income before
extraordinary items, and net income) in the
computation on EPS.
ã
They are not subtracted from income or
loss from ... in
format for presenting stockholders’ equity.
De Graff Corporation
Year Ended December 31, 20x5
Retained earnings, Dec 31, 20x4 (original) $390,000
Less: Prior-period adjustments – to correct
... before income tax 90,000
Income tax expense 36,000
Income from continuing operations 54,000
Stock Dividends
ã
What are stock dividends?
ã
They are a proportional distribution of a
corporations...
- 49
- 331
- 0
Summary of Balance Sheets _part1 ppt
Ngày tải lên :
19/06/2014, 21:20
...
Operating expenses:
Lottery
Expanded lottery
Total operating expenses
Operating income
Nonoperating revenues (expenses) :
Lottery
Expanded lottery
Total nonoperating revenues (expenses)
Income ... primarily
of
cash balances for operations, expanded lottery
and prizes, accounts receivable from Lottery retailers for lottery tickets sales activity, and
instant ticket inventory. During fiscal ... operating expenses that were not game-
related, $4.2 million was for employees' salaries and wages, $3.3 million was spent for
games and promotional advertising, and other administrative expenses...
- 10
- 156
- 1
Summary of Balance Sheets _part2 pptx
Ngày tải lên :
19/06/2014, 21:20
... of more than $5,000. Such assets are recorded at
historical cost or at fair value
if
donated. The costs of normal maintenance and repairs that
do
not add to the value
of
the asset or materially ... casino operator management fee (fee). For the year ended
June 30, 2010, the fee was $15,084,710
as
is
recorded
in
the statement of revenues,
expenses, and changes
in
net assets.
Northeast ... allowance for doubtful accounts.
Instant Ticket Game Inventory
Instant
ticket game inventory consists of tickets stored
in
the main warehouse and consigned
tickets at the retailer.
Inventories...
- 10
- 154
- 1
Summary of Balance Sheets _part3 ppt
Ngày tải lên :
19/06/2014, 21:20
...
accordance with the parameters of GASB Statement 45. The ARC represents a level of
funding that,
if
paid
on
an
ongoing basis,
is
projected to cover normal cost each year and
amortize ... Financial
Statements
June 30, 2010 and 2009
Tort claims involving Lottery employees are subject to the Kansas Tort Claims Act
(K.SA
75-
6101, etseq.).
Employees' faithful performance ... those needed for
payment of Lottery expenses, payment of compensation to retailers and transfers to the Prize
Payment Fund
as
certified by the Executive Director
of
the Lottery. For the years...
- 10
- 154
- 0
Summary of Balance Sheets _part4 docx
Ngày tải lên :
19/06/2014, 21:20
... most reports and paperwork
is
electronic
in
spreadsheets or scanned
in
PDF or TIF, and
can
be
located rapidly for review. The new SMART system
requires
several levels of approval for
all ... management or employees,
in
the normal course of performing their assigned
functions,
to
prevent, or detect and correct misstatements
on
a timely basis. A material
weakness
is
a deficiency, or ...
the financial statements which would prevent
or detect a misstatement
in
the financial statements. We noted that for many
of
the accounts associated with
the corrected misstatements, the...
- 10
- 151
- 0
Summary of Balance Sheets _part5 docx
Ngày tải lên :
19/06/2014, 21:20
... financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could
be
significant
to
the financial statements or the auditors' report. See previous ... the design or operation
of
a control does not allow management or
employees,
in
the normal course
of
performing their assigned functions, to prevent, or detect
and
correct
misstatements ...
For the Year Ended June
30, 2010
Table
of
Contents
Listing
of
Uncorrected Misstatements
Page
Number
1-4
5
This is trial version
www.adultpdf.com
Corrected and Uncorrected Misstatements...
- 9
- 142
- 0
Introduction To The Income Statement pdf
Ngày tải lên :
27/06/2014, 23:20
... Profit
752
Interest Income
114
Interest Expense
10
Other Income
25
Pretax Income
881
Income taxes
352
Income before Extraordinary Items
529
Extraordinary Items
(132)
Net Income
397
====
| Introduction to The Income ... $8,374,000. If a balance sheet
doesn’t balance, that means there is something wrong with the financial statements.
1!
BALANCE SHEET
| Introduction to The Balance Sheet
Balance Sheet
As of December ... time.
Sometimes the balance sheet is referred to as the statement of net worth, because it
does show the equity value or net worth of the business.
Here is a sample balance sheet. The first thing...
- 53
- 338
- 0
The Balance Sheet and Financial Disclosures pptx
Ngày tải lên :
29/06/2014, 03:20
... year-end but before the
financial statements are issued.
Noteworthy Events
and Transactions
Transactions or events that are
potentially important to evaluating
a company’s financial statements, ... reserved.
The Balance
Sheet and
Financial
Disclosures
3
3-2
Learning Objectives
Describe the purpose of the balance sheet and
understand its usefulness and limitations.
3-3
The Balance Sheet
Limitations:
p
The ... Sheet
Limitations:
p
The balance sheet does not
portray the market value of
the entity as a going concern
nor its liquidation value.
p
Resources such as
employee skills and
reputation are not recorded
in the balance...
- 13
- 225
- 0
The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies, docx
Ngày tải lên :
29/06/2014, 03:20
...
revenues and
expenses related
to peripheral or
incidental
activities of the
company
4-9
Income Statement (Single-Step)
Expenses
& Losses
{
MAXWELL GEAR COMPANY
Income Statement
For the Year ... an extraordinary item.
The company reported income before
extraordinary item of $128,387. All gains
and losses are subject to a 30% tax rate.
How would this item appear in the
income statement?
Extraordinary ... operations
before income taxes and
extraordinary items
Income tax expense
Income from continuing operations
before extraordinary items
Discontinued operations (net of $xx
in taxes)
Extraordinary
items
A...
- 19
- 324
- 0
