Itemized accounting

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  • Companies must report both net income and comprehensive income and reconcile the difference between the two. The following items are part of comprehensive income: Changes in the market value of securities available for sale (described in Chapter 12).

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  • Following are three separate transactions that pertain to prepaid items. Evaluate each item and prepare the journal entries that would be needed for the initial recording and subsequent end-of-20X3 adjusting entry. Assume the company uses the balance sheet approach, and the initial recording is to an asset account. The company has a calendar year-end and does not make any adjusting entries prior to December 31.

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  • Chapter 14 - Partnerships: Formation and operation. After completing this unit, you should be able to: Discuss the advantages and disadvantages of the partnership versus the corporate form of business; describe the purpose of the articles of partnership and list specific items that should be included in this agreement; prepare the journal entry to record the initial capital investment made by a partner;...

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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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  • This term refers to a deceptive commercial practice of advertising a low-priced item to attract customers, then telling them that the product is out of stock and persuading them to buy a more expensive article. "This store is famous for its bait and switch tactics."

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  • You have something you want to sell on the Internet. Maybe it's a book, or a CD or a piece of software you wrote. You are in luck. The time has never been better. Internet shopping has become a mainstream activity. Increasing numbers of people are willing to open the wallet to purchase items or services over the Net. "But," you say, "How do I collect the money from the customer?" Good question. There are several methods of collecting monies from online sales. Many online merchants offer 2-3 choices of payment methods so customers will have options....

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  • The basis of all business is buying and selling goods or services or a combination of the two. The word product is these days used for both goods and services. A television is a product and a particular type of insurance scheme may be described by the provider as a product. For the purposes of this Report the word product will be used in the former sense. Products are designed and produced and sold to customers as end items in themselves.

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  • The world suffers no shortage of accounting texts. The many I’ve read over the past 25 years have helped me audit, prepare, use, and explain corporate financial statements. Missing in this lettered journey has been a work that provides context for accounting’s six divisive issues: inflation, volatility, intangibles, debt, options, and earnings. A brief history of accounting can fill this void. Students and practitioners study textbooks designed to explain the how’s of accounting.

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  • Independent, private-sector organization whose trustees appoint the members, provide funds, and exercise general oversight of the Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), and their respective advisory councils. Official promulgations by the Financial Accounting Standards Board and, if not superseded, part of generally accepted accounting principles.

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  • Report on the Millennium Development Goals (MDGs) in Zimbabwe pointed out that notwithstanding the poor performance of the economy, Zimbabwe has made relative progress in a number of key areas such as universal primary education. Enrolment in primary schools has consistently been relatively high (with a net enrollment ratio of 91% in 2009 down from 98.5% in 2002). The rate of HIV infection has also seen an improvement with a decline from 16.1 percent in 2007 to 13.7 percent by 2009 partly on account of public awareness programs and education.

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  • Non-pro rata earning approaches are generally more complex and involve more estimation than pro rata approaches. As such, the accounting rules may allow the more simplistic pro rata methods to be used where the impact is not material to the financial statements. Earning of deposits, other adjustments There may be multiple possible approaches for earning items such as deposits, interim audits 11 and other such premium components.

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  • This is the cost of raw materials and goods bought for resale which you used during this accounting period. Make sure you count creditors, that is items delivered to you but which you had not paid for at the end of the period. Do not count items you paid for in this period if they were included as creditors in your last accounts. You should include the value of stock you had on hand and uncompleted work in progress at the start of the period (this must be the closing figure which you used in your last accounts), but exclude the value of stock and work in progress...

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  • In addition to the above items, Section U of the manual illustrates how journal entries are to be made. The entries represent a complete fiscal year ~ from award of a general supp0l1 grant to first year closing. This section also includes general ledger postings, a trial balance, a Federal Cash Transactions Report, Financial Status Rep0l1s for a general support grant and a project grant, and financial statements that include a Schedule ofBudgeted and Actual Costs. Illustrations of the latter three are intended to help councils prepare these reports expeditiously.

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  • CHAPTER TEN Getting Creative with the Income Statement: Pro-Forma Measures of Earnings Pro forma information is a tool that companies have invented to disseminate an idealized version of their performance. It may exclude any cost or expense the company wants, yet it is presented in a form that suggests reliability and soundness.1 Cash flow, by the way, is not EBITDA. EBITDA is the biggest joke of the 1990s.

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  • Any gain or loss from disposal of a segment of a business (product sector), together with the results of these operations until the date of disposal, are reported separately as discontinued operations. The financial information of a discontinued segment of business is excluded from the respective captions in the consolidated financial statements and related notes. Comparative figures for prior periods are restated accordingly.

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  • As well as a rise in total consumption, there have been changes in the pattern of consumption. First, most consumer expenditure is on food, clothing, and basic commodities. These items account for nearly 80% of all consumer expenditure, with expenditure on food alone responsible for 50% of consumption spending. Second, expenditure on foodstuffs as a proportion of total expenses has declined, falling from 13% in 1982, to 8% in 1986, and to less than 7% in 1990.

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  • và cũng liệt kê các biểu đồ mẫu của tài khoản mỗi lần sử dụng các định dạng. Tất cả các bảng xếp hạng của các tài khoản thể hiện trong phụ lục này theo cùng một chuỗi mã hóa tài khoản, itemizes các tài khoản trong bảng cân đối kế toán đầu tiên, thứ hai và báo cáo thu nhập. Đó là trình tự như sau:

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  • Policies of aggressive capitalization and extended amortization periods of use. Unlike enterprises that improve their results by increasing revenue, some companies increase their result by minimizing costs. They minimize their costs by aggressive capitalization of costs that should affect the profit and loss account also by depreciating amounts for extended periods. There are cases where expenditure to be capitalized is not easily determined and thus, it is recommended to appeal to professional judgment in order to determine whether or not capitalization is required.

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  • In working out your business profits you should not deduct the cost of buying or improving items such as the car , equipment and other tools that you use in your business or the depreciation or any other losses which arise when you sell them. Instead, you can claim tax allowances called capital allowances. These are deducted to arrive at your taxable profits. An adjustment, known as a balancing charge, may also arise when you sell an item, give it away or stop using it in your business. Balancing charges must be added back to arrive at your taxable profits.

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