lecture slide financial accounting

Ngày tải lên: 20/11/2014, 13:46

... and finance & accounting which appear in user interface To have a clearer idea about IT and financial & accounting, the following parts will deal with such I.4.4 Financial and Accounting terms ... like to have a brief introduction about what US financial and accounting software is Looking at the graph in Appendix 1, we can see financial and accounting software is one software among many ... "View accounting" , in which "view" still has its primary sense as "xem", while "accounting" has secondary sense as "đi ̣nh khoản", while "accounting" can also means "kế toán" as in "accounting...

Ngày tải lên: 07/09/2013, 13:06

... information for both Financial Accounting (FI) and Cost Accounting (CO) 01 In order to display a chart of accounts, follow the SAP Easy Access menu path: Accounting ► Financial Accounting General ... on the exit icon Financial Accounting (V1201) until you are back on the SAP Easy Access Screen Page 18 FI 8: Change Financial Accounting Document Exercise Change a financial accounting document ... 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...

Ngày tải lên: 16/12/2013, 15:23

... Overview of Financial Accounting Financial Accounting Process Financial Statements Decision Makers Financial Accounting and Its Environment CHAPTER The Financial Accounting Process The financial accounting ... Financial Accounting and Its Environment FINANCIAL ACCOUNTING AND ITS ENVIRONMENT EXHIBIT 1-1 The Three Major Types of Accounting Accounting Specialty Decision Maker Examples of Decisions Financial accounting ... influenced by financial accounting information Accordingly, the distinction between financial and managerial accounting depends on who is the primary user of the information Tax Accounting Tax accounting...

Ngày tải lên: 17/01/2014, 04:20

... the direct use of financial accounting information in specific corporate governance mechanisms The largest body of governance research in accounting examines the use of financial accounting information ... contingent on verifiable, observable financial and nonfinancial performance measures The financial measures appear to comprise standard measures from the financial accounting system, including earnings ... of the Financial System.” Lloyds Bank Review, July Verrecchia, R 1982 “The Use of Mathematical Models in Financial Accounting. ” Journal of Accounting Research, supplement Wurgler, J 2000 “Financial...

Ngày tải lên: 17/02/2014, 09:20

... enterprises is the: a Financial Accounting Foundation (FAF) b Financial Accounting Standards Board (FASB) c Financial Accounting Standards Advisory Council (FASAC) d Governmental Accounting Standards ... role for accounting This situation greatly increases the need for accounting standards 1-3 _ Financial Accounting and Accounting Standards TIP: The financial ... structure composed of three organizations—the Financial Accounting Foundation (FAF), the Financial Accounting Standards Board (FASB), and the Financial Accounting Standards Advisory Council (FASAC)...

Ngày tải lên: 17/02/2014, 10:20

... this reason, accounting is divided into two categories: financial accounting for those outside and managerial accounting for those inside Financial accounting information appears in financial statements ... Volume Financial Accounting (Chapters – 8), 436 pages, List Price $19.95 • PDF Version, Volume Financial Accounting (Chapters – 18), Free Download • Textbook Equity Paperback, Volume Financial Accounting ... The Accounting Environment 14 1.1 Learning objectives .14 1.2 Accounting Defined 15 1.3 Employment opportunities in accounting 17 1.4 Financial accounting...

Ngày tải lên: 18/02/2014, 01:20

... liabilities and capital) 3.12 Summary of ledger accounting Transactions are entered into the accounting system using double entry through journals The accounting system has ledger accounts for all ... to record financial information Examples include invoices, sales orders, payslips etc Books of Prime Entry This is where the source documents are recorded at the first stage of the accounting ... expenditure These individual accounts record all the transactions 3.5 Ledger Accounting The general ledger is the heart of the accounting system It contains a separate account for each item that appears...

Ngày tải lên: 18/02/2014, 01:20

... Accepted Accounting Principles Basis Of Accounting Cash Basis Accounting Accural and Modified Accural Basis Accounting II Uses Of The Account Classification System Introduction The Accounting ... Classification System Introduction The Accounting System Basic Philosophy Of A Financial Accounting System Budgeting Financial Reports Users Of The LEA Financial Reports School Administrators ... a disclosure statement [p 14] Structure of the Financial Accounting System Cost data is provided to the cost accounting system by the financial accounting system The account structure of the...

Ngày tải lên: 18/02/2014, 01:20

... accepted and used in other areas, namely corporate financial accounting and national income accounting We modify the concepts of corporate financial accounting so that the accounts are more appropriate ... corporate financial accounting to household surveys and how we can use financial accounting to improve the design of future s ­ urveys This chapter also presents some limitations in the use of financial ... does have several advantages First, corporate financial accounts help the researcher better define financial variables As argued earlier, financial accounting clearly d ­ istinguishes between accrued...

Ngày tải lên: 07/03/2014, 15:20

... Types of Accounting • Accounting Information Systems – The processes and procedures required to generate accounting information Major Types of Accounting • Nonbusiness Organization Accounting ... used set of accounting principles is called generally accepted accounting principles (GAAP) • GAAP is currently set by the Financial Accounting Standards Board (FASB) Generally Accepted Accounting ... Accounting Past Transactions and Other Economic Events Financial Accounting Process Financial Statements Decision Makers The Financial Accounting Process • Categorize past transactions and events...

Ngày tải lên: 15/03/2014, 17:20

... jurisdiction over the issue of the setting of accounting standards by the Financial Accounting Standards Board, thus requiring the two committees to work closely on accounting issues and ensuring that ... on Financial Services The Honorable John J LaFalce, Ranking Member Committee on Financial Services Mr STEARNS And now, we welcome our panel: Mr Edmund Jenkins, who is chairman of Financial Accounting ... follows:] PREPARED STATEMENT OF EDMUND L JENKINS, CHAIRMAN, FINANCIAL ACCOUNTING STANDARDS BOARD SUMMARY On July 20, 2001, the Financial Accounting Standards Board (‘‘FASB’’ or ‘‘Board’’) issued...

Ngày tải lên: 15/03/2014, 22:20

... Preparers of financial reports, their auditors, and analysts and other users of financial reports have indi9 See Attachment for News Release, Financial Accounting Foundation Changes Financial Accounting ... Transparency of 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 ... transparency and comprehensibility of financial information That said, the Committee Print of the Financial Accounting Standards Board Act makes important improvements to financial reporting The bill...

Ngày tải lên: 15/03/2014, 22:20

... Introducing Financial Accounting Importance of Accounting • Accounting • information users Opportunities in accounting Fundamentals of Accounting • Ethics—key • concept Generally accepted accounting ... comparable Financial accounting is the area of accounting aimed at serving external users by providing them with financial statements These statements are known as general-purpose financial statements ... Opportunities in accounting Accounting Opportunities Financial • Preparation • Analysis • Auditing • Regulatory • Consulting • Planning • Criminal investigation Managerial • General accounting • Cost accounting...

Ngày tải lên: 15/03/2014, 22:20

... the Financial Accounting Foundation, 401 Merritt 7, Norwalk, CT 06856, and are reproduced with permission In June 2009, the Financial Accounting Standards Board issued SFAS No 168, The FASB Accounting ... Section on financial accounting questions or issues that are not specifically covered in this manual The section’s email group is RBOPS FRB Accounting Policy and Operations Portions of the FASB Accounting ... transactions and other accounting developments Although setting accounting policy and updating FAM are responsibilities of the RBOPS Accounting Policy and Operations Section, Reserve Banks’ accounting staffs...

Ngày tải lên: 22/03/2014, 20:21

... B: 69 Social Accounting, 70 Human Resources Accounting, 71 Inflation Accounting, 72 Value Added Accounting, 73 Environmental Accounting, 74 Computerised Accounting, and 75 Segment Financial Reporting ... 11 ACCOUNTING DICTIONARY In this Volume, about 5,000 Accounting Terms are explained which are drawn from various branches of Accounting – Financial Accounting, Cost Accounting, Management Accounting, ... Financial Reporting Volume 10 INDIAN ACCOUNTING STANDARDS This Volume deals with the Indian Accounting Standards The 29 Accounting Standards issued by the Accounting Standard Board, constituted...

Ngày tải lên: 23/03/2014, 00:20

... 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 ... RECONCILING 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 36 INTRODUCTION 36 AMENDMENTS TO SFFAC No 2, ENTITY AND DISPLAY RECONCILIATION STATEMENT BUDGETARY AND FINANCIAL ACCOUNTING STATEMENT...

Ngày tải lên: 23/03/2014, 03:20

... Volume Financial Accounting (Chapters – 8), 436 pages, List Price $24.95 • PDF Version, Volume Financial Accounting (Chapters – 18), Free Download • Textbook Equity Paperback, Volume Financial Accounting ... against the company: FASB, Statement of Financial Accounting Standards No 5, "Accounting for Contingencies" (Stamford, Conn., 1975) Copyright © by Financial Accounting Standards Board, High Ridge ... Managerial accounting concepts/job costing 540 18.1 Learning objectives 540 18.2 A manager's perspective 540 18.3 Compare managerial accounting with financial accounting...

Ngày tải lên: 28/03/2014, 21:20

... hours www.kesdee.com Introduction to Accounting Meaning, Functions and Sub fields of Accounting Accounting Cycle Accounting Principles- Concepts & Conventions Accounting Equation Types of Accounts ... Credit Inventory Accounting The basics of inventory Inventory accounting systems Inventory valuation methods Accounting for inventory Inventory and its impact on financial statements Accounting Process ... Studies CTM - Trading Operation Controls Understanding Financial Statements Budgeting Management Accounting Financial Accounting Mutual Funds Financial Planning UCP600 International Trade Services...

Ngày tải lên: 29/03/2014, 14:20

... 2.8.1.6 Enterprise Resource Planning (ERP) Contracts 2.8.1.6 Student Financial Assistance 2.8.1.6 Financial Accounting Manual 05/07 0.1.4 Sub-Chapter - Terminology 2.8.2.1 ... 3.2.1.6 Expenditures 3.2.1.6 Revenues 3.2.1.7 Basis of Accounting 3.2.1.8 Financial Accounting Manual 05/07 0.1.6 Basis of Budgeting 3.2.1.8 Sub-Chapter ... (Sample) 3.5.2 Section - The Financial and Single Audit Chapter - Financial Audits 4.1.1 Purpose and Description 4.1.1 Major Accounting Policies 4.1.1...

Ngày tải lên: 02/04/2014, 00:49