Xem 1-20 trên 507 kết quả Accounting process
  • Chapter 2 - Review of the accounting process. The purpose of this chapter is to review the fundamental accounting process used to produce the financial statements. This review establishes a framework for the study of the concepts covered in intermediate accounting. Actual accounting systems differ significantly from company to company. This chapter focuses on the many features that tend to be common to any accounting system.

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  • The success or failure of a business is measured in dollars. And dollars are recorded and reported using accounting. Accounting is truly the language of business. No matter what your role may be, if you are involved in business, you can benefit from learning accounting. That’s what this book is all about—taking the subject and making it understandable and accessible.

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  • Chapter 1 - Management accounting: information for creating value and managing resources. In this chapter students will be able to: Australian organisations in the 21st century, what is management accounting? management accounting and financial accounting information, management accountants within organisations, management accounting processes and techniques, planning and control, Important considerations in the design of management accounting systems,...

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  • Chapter 5 - Process costing and operation costing. This chapter presents the following content: Process costing, process costing with work in process inventory, calculation of equivalent units, the effects of beginning and ending work in process inventories, process costing using the weighted average method, process costing using the first-in, first-out (FIFO) method, comparison of weighted average and FIFO, process costing and spoilage, operation costing, other issues in process costing.

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  • After reading this chapter, you will be able to: Define accounting and describe the different uses of accounting information; demonstrate the accounting process; decipher the various components of an income statement in order to evaluate a firm's "bottom line"; interpret a company's balance sheet to determine its current financial position; analyze financial statements, using ratio analysis, to evaluate a company's performance; assess a company's financial position using its accounting statements and ratio analysis.

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  • Chapter 3 - Process cost accounting. After studying this chapter, you should be able to: Understand who uses process systems; explain the similarities and differences between job order cost and process cost systems; explain the flow of costs in a process cost system; make the journal entries to assign manufacturing costs in a process cost system;...

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  • 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.[2] The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing....

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  • 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.

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  • ACCA F2 Study text Management Accounting. To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision making in a variety of business contexts.

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  • If natural language had been designed by a logician, idioms would not exist. They are a feature of discourse that frustrates any simple logical account of how the meanings of utterances depend on the meanings of their parts and on the syntactic relation among those parts. Idioms are transparent to native speakers, but a course of perplexity to those who are acquiring a second language. If someone tells me that Mrs. Thatcher has become the Queen of Scotland, I am likely to say: "That's a tall story.

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  • For example, a few years ago, I was the Development Tools Marketing Manager for a semiconductor manufacturer. I was speaking with the Software Development Tools Manager at our major account. My job was to help convince the customer that they should be using our RISC processor in their laser printers. Since I owned the tool chain issues, I had to address his specific issues before we could convince him that we had the appropriate support for his design team.

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  • 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 the 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 corporate expenses.

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  • I would like to thank my wonderful wife, Holly, and the greatest group of children any father could be blessed with: Jonathan, Amy, and Lauren. They were extremely understanding during the process of writing this book. I would also like to thank the team at AMACOM, especially Ray O’Connell and Jim Bessent, who made the development of this book painless. Finally, I would like to thank you, the reader, for your interest in financial accounting, without which this book would not be necessary.

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  • An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. This information is needed by owners, managers, creditors, and governmental agencies. An individual who earns a living by recording the financial activities of a business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by the accountant.

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  • The business world is full of endless opportunity to make it big, or crash and burn. Small businesses crop up every day, but very few of them last to see a second anniversary, even when their basic idea was a good one. In this world, the difference between success and failure is in knowing how to work the numbers. Those who learn to unlock the secrets of financial statements win; those who muddle through and leave the numbers solely to the “numbers guys” often lose their shirts.

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  • These accounts ultimately provide the same benefits as other investment packages—growing capital in a systematic process using professional investment managers to help people achieve their financial objectives—but they may do so with greater satisfaction.The real issue is not whether they provide benefits (they do), but how and for whom they should be employed.

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  • Thomas Ahrens Ph.D., is a Senior Lecturer in Accounting at the London School of Economics where he has been working since 1996. His research is mostly qualitative. It is broadly concerned with accounting and organisational process. Thomas has compared management accounting practices in contemporary British and German firms and studied the uses of performance measurement systems in a large U.K. restaurant chain. He has also written on comparative and case study research in accounting. Thomas’ latest research project is investigating performance measurement in British and German banks.

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  • Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap....

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  • This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is in marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

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  • The aim of this text is to explain the meaning and use of the principal accountancy statements,models and activities in business life. The word ‘statements’ includes balance sheets, profit and loss accounts, cash flow statements and budget reports. The word ‘models’is used to mean the exercises of costing, cash flow forecasting, capital expenditure appraising and other modelling which is essential for sound business decision making. The word ‘activities’covers the topics of accounting systems and controls, record keeping (book keeping) and the operation of the budget process.

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