Xem 1-20 trên 181 kết quả Accounting Concepts
  • Content: The role of accounting, the regulatory framework, the conceptual framework of accounting, accounting standards and concepts, elements of financial statements and their recognition criteria, alternative methods of valuation, alternative theories of accounting, reporting and disclosure of performance.

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  • Chapter 4 - Accrual accounting concepts. The main contents of the chapter consist of the following: Accounting method, cash basis method, accrual method, Adjusting Journal Entries, permanent accounts, the closing process,...

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  • Chapter 1 - An introduction to accounting. Why should you study accounting? You should study accounting because it can help you succeed in business. Imagine playing football or monopoly without knowing how to keep score. In business, accounting is how you keep score. If you do not know the rules of the game, you will be severely disadvantaged. In this chapter, we will provide a look at accounting as an information system that reports on the economic activities and financial condition of a business or other organization.

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  • Chapter 2 - Accounting for accruals and deferrals. In this chapter, we will learn more about the accounting cycle. After you have mastered the material in this chapter, you will be able to show how accruals affect financial statements and show how deferrals affect financial statements.

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  • Chapter 3 - The double-entry accounting system. After you have mastered the material in this chapter, you will be able to: Describe business events using debit/credit terminology; record transactions in T-accounts and show their effect on financial statements; record transactions using the general journal format and show their effect on financial statements;...

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  • Chapter 4 - Accounting for merchandising businesses. Previous chapters have discussed accounting for service businesses. These businesses obtain revenue by providing some kind of service. This chapter introduces accounting practices for merchandising businesses.

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  • Chapter 5 - Accounting for inventories. After you have mastered the material in this chapter, you will be able to: Record and report on inventory transactions using a perpetual system; explain the meaning of terms used to describe transportation costs, cash discounts, returns or allowances, and financing costs.

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  • Chapter 6 - Internal control and accounting for cash. In this chapter we will look at the importance of good internal controls for achieving enterprise objectives and accounting for cash.

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  • Chapter 7 - Accounting for receivables. This chapter examines how companies account for accounts receivables and uncollectible accounts receivable, as well as introduces notes receivable and accounting for accrued interest.

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  • Chapter 8 - Accounting for long-term operational assets. After you have mastered the material in this chapter, you will be able to: Identify different types of long-term operational assets, determine the cost of long-term operational assets, explain how different depreciation methods affect financial statements, determine how gains and losses on disposals of long-term operational assets affect financial statements,...

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  • Chapter 9 - Accounting for current liabilities and payroll. This chapter introduces other liabilities with known amounts due: notes payable, sales tax payable, and payroll liabilities; and contingent liabilities including warranties payable and vacation pay. Discussion in this chapter is limited to current liabilities, those that are payable within one year or the operating cycle, whichever is longer.

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  • Chapter 10 - Accounting for long-term debt. After you have mastered the material in this chapter, you will be able to: Show how an installment note affects financial statements, show how a line of credit affects financial statements, describe bond features and show how bonds issued at face value affect financial statements,...

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  • Chapter 12 - Statement of cash flows. To make informed investment and credit decisions, financial statement users need information to help them assess the amounts, timing, and uncertainty of a company’s prospective cash flows. This chapter explains more about the items reported on the statement of cash flows and describes a more practical way to prepare the statement than analyzing every entry in the Cash account.

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  • 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.

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  • It is in compliance with the earnest requests of colleagues and friends that I have embarked on the task of editing a handbook of governmental accounting. Practitioners in the private sector, public administrators, and students in colleges and universities will find this handbook a useful reference. We hope our readers from a diverse range of fields will use it to gain understanding and familiarity with government accounting concepts.

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  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

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  • This chapter discusses proprietorships, partnerships, and corporations and other features of the three primary forms of business structure. After you have mastered the material in this chapter, you will be able to: Identify the primary characteristics of sole proprietorships, partnerships, and corporations; explain how different types of capital stock affect financial statements; show how treasury stock transactions affect financial statements.

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  • Chapter 13 - Financial statement analysis. Expressing financial statement information in the form of ratios enhances its usefulness. Ratios permit comparisons over time and among companies, highlighting similarities, differences, and trends. This chapter addresses the importance of proficiency with common financial statement analysis techniques that benefit both internal and external users.

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  • Chapter 14 - Managerial accounting concepts and principles. After you have read this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ, explain manufacturing activities and the flow of manufacturing costs, describe trends in managerial accounting,...

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  • Accountants also need to be good communicators, not just in the way they present accounting information on paper, but also in how they verbally communicate the significance of the information they prepare. An accountant can obviously arrange the financial figures so as to present the information in as meaningful a way as possible for the people who are going to use that information.

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