Activity accounting

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  • You use Cost Center Accounting for controlling purposes within your organization. The costs incurred by your organization should be transparent. This enables you to check the profitability of individual functional areas and provide decision-making data for management. This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs. Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization....

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  • You use Cost Center Accounting for controlling purposes within your organization. The costs incurred by your organization should be transparent. This enables you to check the profitability of individual functional areas and provide decision-making data for management. This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs. Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization....

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  • Chapter 6 – Accounting for merchandising activities. After reading the material in this chapter, you should be able to: Describe the operating cycle of a merchandising company, define subsidiary ledgers and explain their usefulness, account for purchases and sales of merchandise in a perpetual inventory system, explain how a periodic inventory system operates,...

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  • (BQ) Part 2 book "Financial reporting, financial statement analysis, and valuation" has contents: Operating activities, accounting quality, forecasting financial statements, risk adjusted expected rates of return and the dividends valuation approach,...and other contents.

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  • (BQ) Part 1 book "Financial accounting information for decision" has contents: Accounting and organizations; business activities—the source of accounting information; measuring revenues and expenses; reporting earnings and financial position,...and other contents.

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  • Nội dung bài học: Các mô hình mạng trong môi trường microsoft, Active directory, Cài đặt và cấu hình AD. Mô hình workgroup: Còn được gọi là mô hình peer to peer. Các máy tính trong mạng có vai trò như nhau. Thông tin tài khoản người dùng được lưu trong SAM (security accounts manager) trên mỗi máy cục bộ.

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  • Nâng cấp Server thành Domain Controller, Xây dựng các Domain Controller đồng hành,c ác mô hình mạng trong môi trường microsoft, Active directory, Cài đặt và cấu hình AD. Mô hình workgroup: Còn được gọi là mô hình peer to peer. Các máy tính trong mạng có vai trò như nhau. Thông tin tài khoản người dùng được lưu trong SAM (security accounts manager) trên mỗi máy cục bộ

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  • FLOYD A. BEAMS, PH.D., authored the first edition of Advanced Accounting in 1979 and actively revised his text through the next six revisions and twenty-one years while maintaining an active professional and academic career at Virginia Tech where he rose to the rank of Professor, retiring in 1995. Beams earned his B.S. and M.A. degrees from the University of Nebraska, and a Ph.D. from the University of Illinois.

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  • 1. Active Directory Child Domain: - Khi quy mô công ty lớn hơn, số lượng User nhiều hơn, chi nhánh đặt ở nhiều vị trí địa lý khác nhau thì yêu cầu cơ sở dữ liệu Active Directory cũng cần được phân tán với các lý do: + Mỗi chi nhánh cần có các chính sách nhóm ( GPOs) khác nhau, chẳng hạn như chính sách về mật khẩu, về Account Policy.

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  • Còn gọi là mô hình Peer-to-Peer các máy trong mạng có vai trò như nhau Dữ liệu tài nguyên được lưu trữ phân tán tại các máy cục bộ và các máy tự quản lý tài nguyên của mình.Hệ thống mạng không có máy chuyên dụng để quản lý và cung cấp dịch vụ. Phù hợp mạng nhỏ, bảo mật không cao. Các máy tính sử dụng hệ điều hành hỗ trợ đa người dùng. Lưu trữ thông tin người dùng trong tập tin. SAM (Security Accounts Manager) ngay trên máy tính cục bộ.

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  • The empirical relationship between capital controls and the financial development of credit and equity markets is examined. We extend the literature on this subject along a number of dimensions.Specifically, we (1) investigate a substantially broader set of proxy measures of financial development; (2) create and utilize a new index based on the IMF measures of exchange restrictions that incorporates a measure of the intensity of capital controls; and (3) extend the previous literature by systematically examining the implications of institutional (legal) factors.

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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 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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  • .ETHICAL ISSUES IN ACCOUNTING Ethical issues in the field of accounting have been previously considered in the UK only in terms of the application of codes of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general and for individual practitioners.

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  • Tham khảo sách 'stock options and the new rules of corporate accountability', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • You likely have a general concept of what accountants do. They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject.

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  • Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance.

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  • (BQ) Part 2 book "Financial accounting and reporting" has contents: Investments, statement of cash flows, business combinations and consolidations, derivative instruments and hedging activities, miscellaneous, governmental (state and local) accounting,...and other contents.

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  • The second argument is related to proprietary information and specific human capital. By concentrating ownership, decision rights can be given to individuals who possess specific knowledge (Jensen and Meckling, 1992; Christie, Joye, and Watts, 1993). One benefit of co-locating decision rights with specific knowledge is that the leakage of the specific knowledge to competitors is prevented and the transferring cost of the specific knowledge is avoided. This benefit is great in East Asia where political lobbying activities are common and lucrative.

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  • Chapter 13 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio;...

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