administrative expenses, being treated as period costs.
ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING.
ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.
Accounting knowledge is a core business skill that both
complements and enhances your other talents. Individuals
promoted to management or supervisory roles from either line
or staff jobs find that many of their new responsibilities involve
knowing something about accounting. Congratulations on your
promotion! You’ve come to the right place to start developing
those accounting skills. If you haven’t had a recent promotion,
more congratulations are in order. You are taking steps to gain
the skills that will lead to promotion in the near future....
A&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu là Riêng biệt và Chi phí hoặc Phân tích và Ước lượng A&G is Adminstrative & General. : Quản trị và Tổng quát A&M is Additions and Maintenance. :Thêm vào và Bảo trì A&P is an acronym for Administrative and Personnel.
Accounting & Financial Statement Analysis. Accounting is used by a variety of organizations, from the federal government to
nonprofit organizations to small businesses to corporations. We will be
discussing accounting rules as they pertain to publicly traded companies.
English for Accounting is part of the Express Series. It is an ideal course for students in employment, who want to communicate better in English.
This short, intensive course can be completed in 25-30 hours, so students make progress quickly.
English for Accounting can be used as a stand-alone course, for self-study using the interactive MultiROM, or alongside a coursebook such as International Express.
AccountingCoach.com is designed to help people without an accounting background easily understand accounting concepts at no cost.
By investing thousands of hours, we have created clear and concise accounting information for both business people and students of all ages.
We understand how difficult accounting can be. That's why we have ensured that each accounting topic includes a clear explanation, reinforcing drills, Q&A, puzzles, dictionary of terms, etc.
Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable. The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing....
This publication was prepared by the International Federation of Accountants (IFAC).
Its mission is to serve the public interest, strengthen the worldwide accountancy
profession and contribute to the development of strong international economies by
establishing and promoting adherence to high quality professional standards, furthering
the international convergence of such standards and speaking out on public interest
issues where the profession’s expertise is most relevant.
What you should not do is perform a ‘ticking’ exercise. By this we mean that you should not
simply compare the question with the answer and tick off the bits of the answer against the relevant
part of the question. No one ever learnt to do accounting properly that way. It is tempting to
save time in so doing but, believe us, you will regret it eventually. We have deliberately had the
answers printed using a different page layout to try to stop you indulging in a ‘ticking’ exercise.
Above all, remember that accounting is a vehicle for providing financial information in a form
that assists decision-making. Work hard at presenting your work as neatly as possible and
remember that pictures (in this case, financial figures) only carry half the message. When you
are asked for them, words of explanation and insight are essential in order to make an examiner
appreciate what you know and that you actually understand what the figures mean.
revised and updated Second Edition of the guide that lets you turn your adequate practices into Best Practices
Accounting Best Practices provides you with the most advanced techniques and strategies available today to help your business cut costs and improve accounting operations-regardless of your company's size or holdings. Accounting expert Steven Bragg has updated the Second Edition to include fifty new best practices, expanded appendices, and a new chapter on finance.
This book was motivated by the author’s experience in teaching accounting at
postgraduate level (MBA and MSc) at Aston Business School and in-house training
provided for non-financial managers in many organizations to introduce them to
the use of financial tools and techniques.
My own education as an accountant was aimed at achieving professional recognition
and emphasized an uncritical acceptance of the tools and techniques that
I was taught.
Phần mềm kế toán Simba Accounting là sản phẩn phần mềm kế toán được
thiết kế dành riêng cho các doanh nghiệp vừa và nhỏ với mục tiêu giúp doanh nghiệp
không cần đầu tư nhiều chi phí, nguồn nhân lực vẫn có thể làm chủ được công nghệ
áp dụng vào công tác quản lý tài chính kế toán mang lại hiệu quả cao nhất cho doanh
The accounting department is a cost center. It does not directly generate revenues,
but rather provides a fixed set of services to the rest of a company, and is asked to
do so at the lowest possible cost. Consequently, the accounting staff is called
upon to process transactions, write reports, create new processes or investigate
old ones—while doing so as an ever-shrinking proportion of total expenses.
There are 15 questions, each worth 1.5 marks. For each question, choose the best answer and circle
the appropriate letter.
1. If the equipment account has a balance of $22,500 and its accumulated depreciation accoun
has a balance of $14,000, the book value of equipment would be?
English for Accounting is part of the Express Series. It is an ideal course for students in employment, who want to communicate better in English. This short, intensive course can be completed in 25-30 hours, so students make progress quickly. English for Accounting can be used as a stand-alone course, for self-study using the interactive MultiROM, or alongside a coursebook such as International Express.
FLOYD A. BEAMS, PH.D., authored the first edition
of Advanced Accounting in 1979 and actively revised his text
through the next six revisions and twenty-one years while maintaining
an active professional and academic career at Virginia
Tech where he rose to the rank of Professor, retiring in 1995.
Beams earned his B.S. and M.A. degrees from the University
of Nebraska, and a Ph.D. from the University of Illinois.
The book is designed to give students both a conceptual understanding and
a practical use of internal accounting information. The structure and sequence
of topics in the book were carefully planned to serve as a basis for developing
The tenth edition of Accountants’ Handbook has the same goal as the first edition, written over
79 years ago: to provide in a single reference source answers to all reasonable questions on accounting
and financial reporting that might be asked by accountants, auditors, executives,
bankers, lawyers, financial analysts, and other preparers and users of accounting information.