financial accounting specialist job description

... GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES 32 • 41 32 • 42 STATE AND LOCAL GOVERNMENT ACCOUNTING NAME OF GOVERNMENTAL UNIT Budget versus Actual Revenue by Revenue Source for Accounting Period ... GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES 32 • 47 [...]... of significant accounting policies note should contain, among other things, the following items: • • • • • • • • • • • • • A brief description ... ment system: 32.4 GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES 32 • 43 NAME OF GOVERNMENTAL UNIT Budget Versus Actual Expenditures and Encumbrances by Activity for Accounting Period June 30,

Ngày tải lên: 21/06/2014, 18:20

... LOCAL GOVERNMENT ACCOUNTING [...]... 1995 Financial Accounting Standards Board, “Classification of Short-Term Obligations Expected to Be Refinanced,” Statement of Financial Accounting Standards ... Nonbusiness Organizations,” Statement of Financial. .. Proprietary Activities Accounting and Financial Reporting for Certain Grants and Other Financial Assistance Financial Reporting for Defined ... (7/84) Financial statements for periods ending after 2/15/86 Financial. .. Employers Accounting and Financial Reporting for Securities Lending Transactions The Use of Not-for-Profit Accounting

Ngày tải lên: 21/06/2014, 18:20

... Personal Financial Plans,” Statement on Standards for Accounting and Review Services No 6 AICPA, New York, 1986 , Accounting and Financial Reporting for Personal Financial Statements,” Accounting ... 1982 , Personal Financial Statements Task Force, Personal Financial Statements Guide AICPA, New York, 1983 Bull, I O., “Personal Financial. .. December 1984, p 42 Financial Accounting Standards ... York, 2001. , Guide for Prospective Financial Information. AICPA, New York, 1999. Commerce Clearing House, SEC Accounting Rules. CCH, Chicago, 1990. Financial Accounting Standards Board, “Statement

Ngày tải lên: 21/06/2014, 18:20

... William A., Jr., Essentials of Accounting Macmillan, New York, 1966 Financial Accounting Standards Board, “Related Party Disclosures,” Statement of Financial Accounting Standards No 57 ... Keller, Advanced Accounting (McGraw-Hill, New York, 1966). [...]... PARTNERSHIPS AND JOINT VENTURES (d) ACCOUNTING AND FINANCIAL REPORTING CONSIDERATIONS As a general rule, the accounting records ... generally accepted accounting principles (GAAP) For example, SEC Staff Accounting Bulletin Topic 4F requires... to the financial statements The headings of an LLC’s financial statements

Ngày tải lên: 21/06/2014, 18:20

... should be explainable. (i) Accounting Period. The accounting period of the estate is determined by the dates set by the fiduciary or by the court for intermediate and final accountings; nevertheless, ... may refuse to act without a decree of court 41.4 ACCOUNTING FOR TRUSTS (a) GENERAL FEATURES Generally, accounting for a trust is the same as accounting for an estate The emphasis for a trust, ... income and the application of trust accounting principles of accounting income See discussion at Section 41.3(j) for an update on these issues (iii) Accounting for Multiple Trusts Several

Ngày tải lên: 21/06/2014, 18:20

... Accounting Principles, 1.2(c)(i) No 10 Accounting for Goodwill, 1.2(c)(iii) Accounting Series Release (ASR) No 4 Administrative Policy on Financial Statements, 1.2(a)(ii), 2.2(a)(i) Accounting ... appointment, 43.5(c) plan, 43.6 accounting for impairment of long-lived assets, 43.6(i) accounting for reorganization, 43.6(h) accounting services to creditors, 43.6(g) accounting services to ... [...]... Revision of Accounting Research Bulletins, 1.2(a)(i), 1.2(b)(ii) No 44 Declining-balance Depreciation, 1.2(b)(ii) Accounting Research Study (ARS) No 1 Basic Postulates of Accounting, 1.2(c)(i)

Ngày tải lên: 21/06/2014, 18:20

... Elements of Financial Statements, 1.3(b), 1.3(b)(iii), 2.3(a)(v) No 4 Objectives of Financial Reporting by Nonbusiness... also Pension plans, plan accounting; Pension plans, sponsor accounting; ... International Standards of Accounting and Reporting (ISAR), 7.3(d)(iii) International Accounting Standards Board (IASB), 7.1(b) IASC trustees, 7.2(a)(ii) International Financial Reporting Interpretations ... International Accounting Standards Board (IASB), 7.1(b) IASC trustees, 7.2(a)(ii) International Financial Reporting Interpretations Committee (IFRIC), 7.2(a), 7.2(a)(iv) International Financial Reporting

Ngày tải lên: 21/06/2014, 18:20

... Financial Accounting (V1201) Page 1 Financial Accounting Financial Accounting (V1201) Page 2 Accounting The function of accounting is to provide financial documentation ... types of accounting:  External accounting is oriented more towards satisfying the information requirements of external parties. This is referred to as Financial Accounting (FI).  Internal accounting ... This is referred to as Cost Accounting (CO). Financial Accounting The payment of vendor invoices and the receipt of customer payments is handled by the Financial Accounting (FI) module. The major

Ngày tải lên: 16/12/2013, 15:23

... Financial Accounting Financial Accounting and Its Environment and Its Environment Chapter 1 Major Types of Accounting • Financial accounting provides information ... Types of Accounting • Accounting Information Systems – The processes and procedures required to generate accounting information. Major Types of Accounting • Nonbusiness Organization Accounting ... Accounting – Deals with the accounting needs of organizations which do not attempt to earn a profit, such as hospitals, colleges, and churches. Overview of Financial Accounting Financial Statements Decision Makers Past Transactions

Ngày tải lên: 15/03/2014, 17:20

... Financial Reports?’’) WHAT IS THE FINANCIAL ACCOUNTING FOUNDATION (‘‘FAF’’), AND WHAT IS THE FAF’S RELATIONSHIP TO THE FASB? The FASB is an operating unit of the Financial Accounting ... companies’ financial reports, diminishing opportunities for the obfuscation of financial facts through manipulation of accounting standards. Our goal with the draft legislation is to improve the financial ... ‘ Financial Accounting Standards Board Act ’ would, at best, essentially reaffirm current practice and at worst, inhibit the standard-setting obligations of the Financial Accounting

Ngày tải lên: 15/03/2014, 22:20

... magenta. Importance of Accounting • Accounting information users • Opportunities in accounting • Ethics—key concept • Generally accepted accounting principles Fundamentals of Accounting • Accounting ... comparable. Financial accounting is the area of accounting aimed at serving external users by provid- ing them with financial statements. These statements are known as general-purpose financial statements. ... Business valuation • Forensic accounting • Litigation support • Entrepreneurs Opportunities in accounting Financial Taxation Accounting- relatedManagerial EXHIBIT 1.3 Accounting Opportunities wiL79573_ch01_002-045

Ngày tải lên: 15/03/2014, 22:20

... issue financial statements in accordance with accounting standards other than those recommended by the FASAB and issued by the OMB and the GAO, e.g., accounting standards issued by the Financial Accounting ... BUDGETARY AND FINANCIAL ACCOUNTING 15 This statement amends Statement of Federal Financial Accounting Concepts No 2, Entity and Display, by adding a category of financial information ... RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES INTRODUCTION 6 BACKGROUND 6 MATERIALITY 10 EFFECTIVE DATE 10 ACCOUNTING STANDARDS

Ngày tải lên: 23/03/2014, 03:20

... traditional accounting model are lucidly and concisely set out by the Accounting Standards Committee in Accounting for the Effects of Changing Prices: a Handbook, published in 1986, and by the Accounting ... contrast, financial accounting practice remained and remains essentially rooted in the traditional model of historical cost valuation combined with money financial. .. historical cost accounting ... maintenance in the following way: ● Financial capital maintenance – Not adjusted for inflation (Money financial capital maintenance) – Adjusted for inflation (Real financial capital maintenance) Chapter

Ngày tải lên: 20/06/2014, 18:20

... investment properties; (5 marks) (c) the accounting treatment of investment properties in published financial statements (8 marks) CIMA, Advanced Financial Accounting, May 1991 (15 marks) 5.3 ... (8 marks) CIMA, Financial Accounting – UK Accounting Standards, November 2001 (25 marks) 5.6 You are the management accountant of Historic Ltd Historic Ltd makes up its financial statements ... answer to requirement (b) (i) above (6 marks) CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks) 5.8 (a) Accounting practices for fixed assets and depreciation

Ngày tải lên: 20/06/2014, 18:20

... 23 Financial Instruments: Hedge Accounting (2002) ● FRS 13 Derivatives and other Financial Instruments: Disclosure (1998) ● FRED 30 Financial Instruments: Disclosure and Presentation and Financial ... sheet. (4 marks) CIMA, Financial Accounting – UK Accounting Standards, May 2002 (20 marks) In this chapter we deal with capital instruments and the broader category of financial instru- ments, ... on financial liabilities but will also need to touch on financial assets, especially in relation to derivatives and hedg- ing transactions. The present position with respect to accounting for financial

Ngày tải lên: 20/06/2014, 18:20

... the publication of a G4+1 Discussion Paper Accounting for Leases: A New Approach by the Financial Accounting Standards Board, in... accepted accounting principles (4 marks) (b) Explain ... of the framework of FRS 5; and required accounting which is the proposed 214 Part 2 · Financial reporting in practice standard covering recognition in the financial statements and disclosure in ... the requirements of accounting standards. 6 SIC 12 is an Interpretation of the Standing Interpretation Committee of, in this case, IAS 27 Consolidated Financial Statements and Accounting for Investments

Ngày tải lên: 20/06/2014, 18:20

... • Accounting for contingencies • Accounting for leases • Revenue collected subject to refund • Refunds to customers • Accounting for compensated absences 31.7 ... “Regulated Enterprises Accounting for Abandonments and Disal- lowances of Plant Costs,” and SFAS No. 92, “Regulated Enterprises Accounting for Phase-In Plans.” Also, SFAS No. 144, Accounting for the ... (deferred) tax accounting would be recorded in Year 1 for the tax and book depreciation difference of $100. 31.11 OTHER SPECIALIZED UTILITY ACCOUNTING PRACTICES 31 • 27 DEFERRED TAX ACCOUNTING Income...

Ngày tải lên: 21/06/2014, 18:20

... Job Description Văn phòng đại diện ChildFund Australia tại Việt Nam Bản mô tả công việc Created by /Soạn: 04/2012 Page / Trang: 1/11 Updated by / Lần sửa đổi mới nhất: 05/2012 JOB ... 04/2012 Page / Trang: 1/11 Updated by / Lần sửa đổi mới nhất: 05/2012 JOB DESCRIPTION BẢN MÔ TẢ CÔNG VIỆC JOB TITLE CHỨC VỤ Area Program Manager (APM) Quản lý Chương trình Vùng (QLCTV) ... Program Manager Quản lý Chương trình Vùng ChildFund Australia – Vietnam Representative Office Job Description Văn phòng đại diện ChildFund Australia tại Việt Nam Bản mô tả công việc Created...

Ngày tải lên: 12/03/2013, 14:41

... about the future. FINANCIAL ACCOUNTING AND ITS ENVIRONMENT 5 EXHIBIT 1-3 Overview of Financial Accounting Past Transactions and Other Economic Events Financial Accounting Process Financial Statements Decision Makers ... when start- ing a new business. BASIC CONCEPTS OF FINANCIAL ACCOUNTING 47 Basic Concepts of Financial Accounting 47 BASIC CONCEPTS OF FINANCIAL ACCOUNTING 43 Owners’ Assets Liabilities Equity Cash ... summarized in Exhibit 1-1. Financial Accounting Financial accounting provides information to decision makers who are external to the business. To understand the role of financial accounting, consider...

Ngày tải lên: 17/01/2014, 04:20

... Journal of Accounting Research 32: 38-60. Sloan, R. 1993. Accounting Earnings and Top-Executive Compen- sation.” Journal of Accounting and Economics 16: 55-100. 70 Transparency, Financial Accounting ... contingent on verifiable, observable financial and nonfinancial performance measures. The financial measures appear to comprise standard measures from the financial accounting system, including earnings ... primarily on the governance role of publicly reported financial accounting information. Financial accounting information is the product of corporate accounting and external reporting systems that...

Ngày tải lên: 17/02/2014, 09:20