summary of accounting principles

... disclosed in the summary of accounting policies or in a note referred to in the summary of accounting policies: Initial Adoption of Accounting Standards or UIG Consensus Views A change in accounting ... in order of preference The statement of financial performance and statement of financial position must be prepared on an accrual basis Disclosure of Accounting Policies A summary of accounting ... details of the nature and amount of each element of the emolument of each director and each of the named officers of the company receiving the highest emolument; and Registered schemes: discussion of...

Ngày tải lên: 13/12/2013, 11:36

... calculation and allocation of revenues and expenses over more than one period such as – Deferred Revenue – Depreciation of Fixed Assets by Nguyen Bao Linh Nguyen Bao Linh Principles of Accounting Fulbright ... recorded by adjusting accounts at the end of the accounting period by Nguyen Bao Linh Nguyen Bao Linh Fulbright Economics Teaching Program 2005-2006 Principles of Accounting Lecture Notes Income Statement ... Linh Principles of Accounting Fulbright Economics Teaching Program 2005-2006 Lecture Notes Income Statement Cost of Supplies Suppose that an ending-period inventory reveals a stationery balance of...

Ngày tải lên: 22/10/2013, 10:15

... 2005-2006 Principles of accounting Lecture 4a Direct Method Step 1: Look at the change in the balance from the beginning to the end of period These numbers are often shown at the end of the cash ... direct method, the national accounting standard commission often asks for an additional use of indirect method 7/17/2006 Nguyen Tan Binh Nguyễn Tấn Bình 32 16 Principles of accounting Fulbright Economics ... Economics Teaching Program 2005-2006 Principles of accounting Lecture 4a From Amounts on the Income Statement to Items on the Statement of Cash Flows Accountants often calculate cash flows from income...

Ngày tải lên: 26/10/2013, 17:15

... Program 2005-2006 Principles of accounting Lecture Classification of cash flows A firm of any form or any size has types of activities: Operating Investing Financing The statement of cash flows reflects ... Fulbright Economics Teaching Program 2005-2006 Principles of accounting Lecture The necessity of the statement of cash flows Additionally provides a lot of important information that the balance sheet ... 2005-2006 Principles of accounting Lecture Sources of data used for preparing the statement of cash flows Balance sheet, showing the beginning and ending balances Income statement Notes of financial...

Ngày tải lên: 26/10/2013, 17:15

... describes the development of accounting through time and relates the scope of accounting to the changing environment Chapter is important 11 Principles of accounting as it introduces accounting theory ... start of the accounting period) and the profits earned during the accounting period 23 Principles of accounting Pause and think In the absence of any other financial information, which method of presentation ... changing role of accounting in relation to the changing economic and social environment, including the influence of accounting theory • identify the different groups of users of accounting information...

Ngày tải lên: 13/12/2013, 09:15

... 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 ... Statement of Federal Financial Accounting Standards Additional background information is available from the FASAB: • “Memorandum of Understanding among the General Accounting Office, the Department of ... disclosures Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 TABLE OF CONTENTS TABLE OF CONTENTS EXECUTIVE SUMMARY …………………………………………………………………………………...

Ngày tải lên: 17/02/2014, 10:20

... disclosed in the summary of accounting policies or in a note referred to in the summary of accounting policies: Initial Adoption of Accounting Standards or UIG Consensus Views A change in accounting ... in order of preference The statement of financial performance and statement of financial position must be prepared on an accrual basis Disclosure of Accounting Policies A summary of accounting ... details of the nature and amount of each element of the emolument of each director and each of the named officers of the company receiving the highest emolument; and Registered schemes: discussion of...

Ngày tải lên: 19/02/2014, 09:20

... term accounting • explain the objectives of Accounting • explain the importance of Accounting information to various users • identify the branches of Accounting • explain the principles of business ... 978-0-521-68074-5 - NSSC Accounting Module Hansie Hendricks Excerpt More information NSSC Accounting Branches of Accounting The subject Accounting covers a very broad range of relevant and related ... and control, is called cost and management accounting Financial Accounting Financial Accounting is that part of Accounting that has to with the provision of information to interested parties outside...

Ngày tải lên: 15/03/2014, 16:20

... disclosed in the summary of accounting policies or in a note referred to in the summary of accounting policies: Initial Adoption of Accounting Standards or UIG Consensus Views A change in accounting ... in order of preference The statement of financial performance and statement of financial position must be prepared on an accrual basis Disclosure of Accounting Policies A summary of accounting ... details of the nature and amount of each element of the emolument of each director and each of the named officers of the company receiving the highest emolument; and Registered schemes: discussion of...

Ngày tải lên: 22/03/2014, 13:20

... Statement of Cash Flows DECISION POINT Ǡ A USER’S FOCUS LOPATA CORPORATION 657 Overview of the Statement of Cash Flows 658 Purposes of the Statement of Cash Flows 658 Uses of the Statement of Cash ... PREFACE Accounting in Motion! Updated Content, Organization and Pedagogy This revision of Principles of Accounting is based on an understanding of the nature, culture, and motivations of today’s ... found at the end of the chapter Specific Chapter Changes The following chapter-specific changes have been made in this edition of Principles of Accounting: Chapter 1: Uses of Accounting Information...

Ngày tải lên: 09/05/2014, 17:35

... behalf of the Regional Office of Education #1 For the year ended June 30, 2009, State of Illinois contributions were based on 17.08 percent of creditable earnings, and the Regional Office of Education ... 32 REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Note - DESCRIPTION OF FUNDS (Continued) The following is a brief description of the Regional Office of Education ... carrying amount of the Regional Office of Education #1 deposits was $349,027 (including $144 of fiduciary fund cash) and the bank balance was $578,455 Of the total bank balances as of June 30, 2009,...

Ngày tải lên: 19/06/2014, 19:20

... GASB Statement No.5 5, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments d) GASB Statement No 56, Codification of Accounting and Financial Reporting Guidance ... actuarial cost of the benefit based on actual salary increases and the benefit based on salary increases of up to percent For the three years ended June 30, 2009, the Regional Office of Education ... Note 14 - NEW ACCOUNTING PRONOUNCEMENT Effective for the year ending June 30, 2009, the Regional Office of Education #1 adopted the following GASB Statements: a) GASB Statement No 49, Accounting...

Ngày tải lên: 19/06/2014, 19:20

... Institute Funds Pike County 13,437 $ Institute Funds Adams County REGIONAL OFFICE OF EDUCATION #1 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE ... 30,149 39,687 2,770 2,726 152 87,922 87,770 Miscellaneous Fund $ $ Co Pik REGIONAL OFFICE OF EDUCATION #1 STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUND FOR THE YEAR ENDED JUNE 30, 2009 ... Independent Auditor's Report 52 This is trial version www.adultpdf.com REGIONAL OFFICE OF EDUCATION #1 SCHEDULE OF DISBURSEMENTS TO SCHOOL DISTRICT TREASURERS AND OTHER ENTITIES DISTRIBUTIVE FUND...

Ngày tải lên: 19/06/2014, 19:20

... financial accounting and management accounting 13 AC1025 Principles of accounting What is accounting? This is not an easy question What you think accounting is? The scope and definition of accounting ... Financial accounting Section 1: Financial accounting 21 AC1025 Principles of accounting Notes 22 Chapter 2: Fundamentals of financial accounting Chapter 2: Fundamentals of financial accounting ... retained profit is equal to the profit for the year (i.e profit after tax) profit Very often, the IS ends with the profit for the year (i.e the profit after tax) and the retained profit calculation...

Ngày tải lên: 03/09/2016, 12:44

... limited office hours, and complexity of accounting 90% of accounting majors think the lack of teaching assistants is the main obstacle while only 62% of non -accounting majors think limited office ... student perceptions of the difficulties of academic achievement in Principles of Accounting courses in the College of Accounting at Al-Jabal Al-Gharbi University, Libya The results of this study indicate ... to the contributions of these researchers, some business schools have also been addressing the performance of accounting education Until 1995, the courses of principles of accounting at Al-Jabal...

Ngày tải lên: 10/12/2016, 17:13

... accounting Principles of accounting: chapter Financial accounting: chapter 1, chapter – part 2.1 Accounting principles: chapter Principles of accounting: chapter 2,3,4 Accounting equation and ... ACT01A Principles of Accounting – Year 2013-2014 10 Mid-term test Lecture slides of topic Principles of accounting: chapter – part 5.4, chapter Financial accounting: chapter – 11,12 Completing accounting ... Financial accounting: chapter – part 2.2 Accounting principles: chapter Lecture slides of topic 7,8,9 Financial accounting: chapter – Adjusting entries and part 2.3 accounting cycle Accounting principles: ...

Ngày tải lên: 13/02/2017, 11:07

Ngày tải lên: 06/03/2017, 08:22

... Financing All of the following include activities of external users of accounting information except: A Evaluating the risk of lending money to a business B Determining the amount of supplies on ... rules of accounting are known as: A Security and Exchange Commission (SEC) B Financial Accounting Standards Board (FASB) C American Institute of CPAs (AICPA) D Generally Accepted Accounting Principles ... rules of accounting rests with the: A Financial Accounting Standards Board (FASB) B Generally Accepted Accounting Principles (GAAP) C Security and Exchange Commission (SEC) D American Institute of...

Ngày tải lên: 09/03/2017, 08:28

... Which of the following is not one of the types of business activities included on the statement of cash flows? A Investing B Operating C Financing D Reporting 55 Free Test Bank for Principles of Accounting ... receivable All of the following include activities of external users of accounting information except: A Evaluating the risk of lending money to a business B Determining the amount of supplies on ... rules of accounting rests with the: A Financial Accounting Standards Board (FASB) B Generally Accepted Accounting Principles (GAAP) C Security and Exchange Commission (SEC) D American Institute of...

Ngày tải lên: 10/03/2017, 10:45