Chương 6 - Kế toán thuê tài sản (Accouting of leases). Sau khi nghiên cứu chương này người học có thể: Phân biệt TSCĐ thuê tài chính và TSCĐ thuê hoạt động, hiểu cách xác định giá trị ban đầu của TSCĐ thuê tài chính, hiểu cách ghi nhận và trình bày thông tin về TSCĐ cho thuê và đi thuê (thuê hoạt động và thuê tài chính), hiểu cách thu thập chứng từ liên quan đến kế toán TSCĐ đi thuê và cho thuê.
Lecture Principles of financial accouting, chapter 4 - Completing the accounting cycle. After completing this chapter you should be able to: Explain why temporary accounts are closed each period, identify steps in the accounting cycle, explain and prepare a classified balance sheet.
“This is an excellent book for anyone interested in the important
discussion of stock option expensing and, more significantly, the
optimal use of stock options in compensation plans. It is written
from the point of view of an experienced and knowledgeable com-
pensation consultant who has advised board compensation com-
mittees and talked with many people outside the field considering
the economic and incentive effects of the overuse of stock options in
the 90s.”—John M. Biggs, former Chairman & CEO of TIAA-
A&G is Adminstrative & General. A&M is Additions and Maintenance. A&P is an acronym for Administrative and Personnel. ABA (Accredited Business Accountant or Accredited Business Advisor), in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who specialize in supporting the financial needs of individuals and small to medium sized businesses. ABA is the only nationally recognized alternative to the CPA. Most accredited individuals do not perform audits. Generally, they are small business owners themselves.
What is the best investment you can make? Simple! Learning investment techniques that
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more “hoping” that a trade will move in your direction. The unique built-in forces
encompassed in the candlestick signals and the strength of a move revealed by the
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One of the most frequent questions we get at Standard & Poor’s is, “What are the criteria
for being added to an S&P Index?” First and foremost, S&P Indices are not rules-based; all
changes are fully discretionary and are determined by the Index Committee based upon public
information. Companies may not apply for inclusion.
The Standard & Poor’s Index Committee examines five main criteria when looking for
Index candidates: trading analysis, liquidity, ownership, fundamental analysis, market
capitalization, and sector representation.
Christopher H Lovelock, Jochen Wirtz, Hean Tat Keh, and Lu Xiongwen Services Marketing In Asia, Second Edition, builds on the excellence of the previous edition, which quickly became the leading textbook used in services marketing courses across Asia. It is equally suitable for courses directed at advanced undergraduates or MBA and EMBA students. In addition, the book is also recognized as a vital reference for managers and other professionals working in service industries.
How to Run Your Own Store
Angie Tang and Sarah Lim Thinking of doing your own retail business – operating a small shop, being your own boss, and reaping in the profits of your hard labor? Do not just plunge into it. Count your costs, know what you are in for, and make your decision a reality and success. Retail Operations is a must-have for those who aspire to be successful retailers. Discover the ropes of setting up a retail business, and the operational details in ensuring the smooth running of a shop or a chain of shops. Read about...
Ebook English for Accounting - Phần 1 sẽ giới thiệu tới các bạn một số vấn đề chính như sau: Introduction to accounting, financial statements and ratios, tax accouting. Mời các bạn cùng tìm hiểu và tham khảo nội dung thông tin tài liệu.
The business organisation, its stakeholders and the external environment, business organisation structure, functions and governance, accouting and reporting systems, control and compliance,... as the main contents of the document paper F1 "Accountant in business - Study text 2016". Invite you to consult.
The bond market has a crystal ball that the equity market should take a look at:
the yield curve. The events of this past year have once again proven the value of
using the yield curve as a predictor of future economic and financial events.
For investors that heeded the warnings inherent in the yield curve at the start of
last year, they are now sitting on a pot of gold. For everyone else, well, they are
looking at their stocks like a deer at headlights.
After completing this chapter you should be able to: Explain the importance of periodic reporting and the time period assumption, explain accrual accounting and how it improves financial statements, identify the types of adjustments and their purpose.
After completing this chapter you should be able to: Explain the purpose and importance of accounting; identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles.
After completing this chapter you should be able to: Explain the steps in processing transactions and the role of source documents, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting.
After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements,...
After completing this chapter you should be able to: Identify the principles and components of accounting information systems, explain the goals and uses of special journals, describe the use of controlling accounts and subsidiary ledgers.
After completing this chapter you should be able to: Define internal control and identify its purpose and principles, define cash and cash equivalents and explain how to report them, compute the days’ sales uncollected ratio and use it to assess liquidity.
After completing this chapter you should be able to: Describe accounts receivable and how they occur and are recorded; describe a note receivable, the computation of its maturity date, and the recording of its existence; explain how receivables can be converted to cash before maturity.
After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them; compute total asset turnover and apply it to analyze a company's use of assets;...