Xem 1-20 trên 56 kết quả Accounts and errors
  • In this chapter we examine the way accounting changes and error corrections are handled in a variety of situations that might be encountered in practice. We see that most changes in accounting principle are reported retrospectively. Changes in estimates are accounted for prospectively. A change in depreciation methods is considered a change in estimate resulting from a change in principle. Both changes in reporting entities and the correction of errors are reported retrospectively.

    ppt20p luimotbuoc_4 11-11-2016 0 0   Download

  • Chapter 20: Accounting changes and error corrections. When you finish this chapter, you should: Describe how changes in accounting principle typically are reported, explain how and why some changes in accounting principle are reported prospectively, explain how and why changes in estimates are reported prospectively, describe the situations that constitute a change in reporting entity.

    ppt50p whocare_e 04-10-2016 1 0   Download

  • This textbook is organised to provide you with what has been found to be the most appropriate sequencing of topics as you build the foundations of your accounting knowledge. You will find that a number of features of the book, properly used, will enhance your understanding and extend your ability to cope with what will possibly appear, at first, to be a mystifying array of rules and procedures.

    pdf302p contentnew1 11-05-2012 172 101   Download

  • In some cases, there may be reasonable proxies for quantified benefits and costs. For example, a firm might possess relatively complete technical descriptions of material flows (inputs, intermediate products, emissions). These material quantities, while not explicitly translated into financial quantities, may provide rules of thumb that qualitatively inform decision-making and guard against severe errors in decision-making.

    pdf22p taisaovanchuavo 26-01-2013 21 5   Download

  • The year 2004 witnessed what was probably the most highly publicized fingerprint error ever exposed: the case of Brandon Mayfield, an Oregon attorney and Muslim convert who was held for two weeks as a material witness in the Madrid bombing of March 11, 2004, a terrorist attack in which 191 people were killed. Mayfield, who claimed not to have left the United States in ten years and did not have a passport, was implicated in this attack almost solely on the basis of a latent fingerprint found on a bag in Madrid containing detonators and explosives in the aftermath of the bombing.

    pdf94p bin_pham 06-02-2013 14 3   Download

  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (issued in February 1978).

    pdf20p estupendo3 18-08-2016 1 0   Download

  • Chapter 4 - The general journal and the general ledger. After reading this chapter, you should be able to: Record transactions in the general journal, prepare compound journal entries, post journal entries to general ledger accounts, correct errors made in the journal or ledger, define the accounting terms new to this chapter.

    ppt16p luimotbuoc_4 11-11-2016 0 0   Download

  • Common to these episodes is a struggle to manage tensions associated with the (long- term) movement of accountants into markets that have not been conventionally associated with their professional expertise and status.

    pdf14p taisaovanchuavo 26-01-2013 24 7   Download

  • Learning Objectives Define what is meant by internal control and describe some key elements of an internal control system for cash receipts and disbursements. Encourages adherence to company policies and procedures Promotes operational efficiency Minimizes errors and theft...

    pdf30p babyhiepxu 05-10-2012 34 5   Download

  • Governance research in accounting exploits the role of accounting information as a source of credible information variables that support the existence of enforceable contracts, such as compensation contracts with payoffs to managers contingent on realized measures of performance, the monitoring of managers by boards of directors and outside investors and regulators, and the exercise of investor rights granted by existing securities laws. The remainder of Section 3 is organized as follows. Section 3.

    pdf10p taisaovanchuavo 26-01-2013 19 5   Download

  • Assume a policy with a $2 million premium that reimburses the policyholder when aggregate losses for the calendar year exceed $10 million. Assume that the losses covered by the policy are generally low severity/high frequency, with minimal catastrophe potential (i.e., the policy is meant to cover mostly pricing risk, not large loss risk). Also assume that the expected losses are $8 million, and that the expected losses normally occur evenly throughout the year. After one quarter, losses would have to be 500% of expected for attachment to occur.

    pdf7p taisaovanchuavo 26-01-2013 16 5   Download

  • Second, we reestimate our baseline specification while adding control variables, ranging from initial fiscal and current account balances to initial bank credit risk and household debt levels. These could plausibly have both affected the growth forecast error and been correlated with fiscal consolidation forecasts. Not controlling for such factors could influence the estimated relation between fiscal consolidation forecasts and growth forecast errors. We find, however, that our results are robust to the introduction of such controls. ...

    pdf22p trinhcaidat 19-04-2013 28 4   Download

  • In earlier book chapters, it was noted that the accounting profession uses an “all inclusive” approach to measuring income. Virtually all transactions, other than shareholder related transactions like issuing stock and paying dividends, are eventually channeled through the income statement. However, there are certain situations where the accounting rules have evolved in sophistication to provide special disclosures.

    pdf63p tuanloc_do 04-12-2012 16 3   Download

  • Supporters of credit scoring note that credit scores have statistical validity, and are predictive of repayment behavior for large populations. However, this does not mean that credit data are error free, nor that credit scoring models are perfect predictors of individual creditworthiness; it only means that they work on average. While the systems do present an accurate risk profile of a large numbers of consumers, data users who manage large numbers of accounts priced by credit risk have a greater tolerance for errors in credit scoring systems than consumers do.

    pdf44p enterroi 01-02-2013 22 3   Download

  • Life cycle analysis, examining all stages in using a re- source, is central to the full cost accounting needed to guide public policy and private investment. A previous study examined the life cycle stages of oil, but without systematic quantification. 24 This pa- per is intended to advance understanding of the measurable, quantifiable, and qualitative costs of coal. In order to rigorously examine these different damage endpoints, we examined the many stages in the life cycle of coal, using a framework of en- vironmental externalities, or “hidden costs.

    pdf8p taisaovanchuavo 26-01-2013 18 3   Download

  • No part of this publication may be reproduced or transmitted in any form or by any means, mechanical or electronic, including photocopying or recording, or by any information storage and retrieval system, or transmitted by email without permission in writing from the author. While all attempts have been made to verify the information provided in this publication, neither the author nor the publisher assumes any responsibility for errors, omissions, or contrary interpretations of the subject matter herein.

    pdf18p khangoc2395 26-08-2012 21 2   Download

  • Chapter 9 - The implementation of systems and records. In this chapter students will be able to: To be able to specify guidelines and timelines for implementing a system, to understand the importance of contingency planning, to learn about establishing effective training schedules and programs, to learn how data is transferred from one system to another without errors,...

    ppt11p tangtuy09 26-04-2016 4 2   Download

  • This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances, prepare a flexible budget with more than one cost driver, understand common errors made in preparing performance reports based on budgets and actual results.

    ppt22p tangtuy10 04-05-2016 3 2   Download

  • Chapter 8 - Inventories and the cost of goods sold. Upon completion of this lesson, the successful participant will be able to: Explain the need for taking a physical inventory, record shrinkage losses and other year-end adjustments to inventory, explain the effects on the income statement of errors in inventory valuation, estimate the cost of goods sold and ending inventory by the gross profit method and by the retail method,...

    ppt64p tangtuy18 12-07-2016 3 2   Download

  • All attempts have been made to verify information provided in this publication and any attachments, neither the author nor the publisher assumes any responsibility for errors, omissions or contrary

    pdf24p khangoc2395 27-08-2012 12 1   Download

Đồng bộ tài khoản