Accounts and errors

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  • The main contents of the chapter consist of the following: Trial balance and errors, capital and revenue expenditure, accruals and prepayments, charging depreciation, inventory and cost of goods sold, preparation of extended trial balance, preparation of financial statements.

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  • 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 policies are reported retrospectively. Changes in estimates are accounted for prospectively.

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  • 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.

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  • 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.

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  • (BQ) Part 2 book "Intermediate accounting" has contents: Current Liabilities and contingencies, current liabilities and contingencies, pensions and other postretirement benefits, accounting changes and error corrections, the statement of cash flows revisited,...and other contents.

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  • Chapter 22 - Accounting changes and error analysis. Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates,...

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  • Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates.

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  • Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates,...

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  • (BQ) Part 2 book "Intermediate accounting" has contents: Debt financing, investments in debt and equity securities, investments in debt and equity securities, accounting changes and error corrections, accounting changes and error corrections,...and other contents.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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).

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  • (BQ) Part 2 book "Intermediate accounting" has contents: Current liabilities and contingencies, accounting for income taxes, pensions and other postretirement benefits, shareholders’ equity, the statement of cash flows revisited, accounting changes and error corrections, share based compensation and earnings per share,...and other conents.

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  • Chapter 8 - The general ledger. After completing this chapter, students will be able to: Post entries from a general journal to general ledger accounts, set up and arrange the general ledger accounts, complete the balance columns of the general ledger accounts, correct errors in the general ledger, prepare a trial balance from the general ledger accounts.

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  • 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.

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  • 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...

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  • 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.

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  • 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.

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