Loss accounts

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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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  • The purpose of this book is to provide a straightforward but thorough introduction to accounting and finance for executives and managers who are studying these subjects, formally, for the first time. It is an entry-level text to be used before moving on to more advanced material. A high degree of practicality and relevance are introduced with a strong ‘real world’ flavour supported by examples from leading international companies. The glossary of terms is designed to be as comprehensive as possible so that readers can obtain clear guidance at a time when they most need it....

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  • Peripheral blood smear from patients with membrane-cytoskeleton abnormalities. A. Hereditary spherocytosis. B. Hereditary elliptocytosis, heterozygote. C. Elliptocytosis, with both alleles of the α-spectrin gene mutated. [From L Luzzatto, in J Gribben and D Pravan (eds): Molecular Hematology, 2d edition. Oxford, Blackwell, 2005; with permission.] Table 101-3 Inherited Diseases of the Red Cell MembraneCytoskeleton Gene Chromoso mal Location Protei n Produced s) Disease( with s Comment Certain Mutations (Inheritance) SPTA1 1q22-q23 αSpectrin HS (recessive) Rare.

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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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  • Content: Financial reporting and the regulatory framework, Statement of profit or loss and other comprehensive income, Statement of financial position, Statements of cash flow, Ratio analysis and interpretation of financial statements, Consolidated financial statements, Equity accounting, Accounting for foreign currency.

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  • Chapter 6 - Variable interest entities, intra-entity debt, consolidated cash flows, and other issues. After studying this chapter, you should be able to: Describe a variable interest entity, a primary beneficiary, and the factors used to decide when a variable interest entity is subject to consolidation; understand the consolidation procedures to eliminate all intra-entity debt accounts and recognize any associated gain or loss created whenever one company acquires an affiliate’s debt instrument from an outside party;...

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  • The purpose of this chapter is: Identify and explain the primary features of the perpetual inventory system; show the effects of inventory transactions on financial statements; explain the meaning of terms used to describe transportation costs, cash discounts, returns or allowances, and financing costs; explain how gains and losses differ from revenues and expenses;...

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  • The learning objectives for chapter 6 include: Identify different types of long-term operational assets; determine the cost of long-term operational assets; explain how different depreciation methods affect financial statements; determine how gains and losses on disposals of long-term operational assets affect financial statements;…

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  • 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,...

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  • Chapter 8 - Accounting for long-term operational assets. After you have mastered the material in this chapter, you will be able to: Identify different types of long-term operational assets, determine the cost of long-term operational assets, explain how different depreciation methods affect financial statements, determine how gains and losses on disposals of long-term operational assets affect financial statements,...

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  • After studying this chapter you will be able to understand: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners, account for the admission and withdrawal of partners, prepare entries for partnership liquidation.

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  • Chapter 6 - Variable interest entities, intra-entity debt, consolidated cash flows, and other issues. After studying this chapter, you should be able to: Describe a variable interest entity, a primary beneficiary, and the factors used to decide when a variable interest entity is subject to consolidation; understand the consolidation procedures to eliminate all intra-entity debt accounts and recognize any associated gain or loss created whenever one company acquires an affiliate’s debt instrument from an outside party.

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  • In this chapter, students will be able to understand: In a perpetual inventory system, determine the cost of goods sold using (a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. Discuss the advantages and shortcomings of each method; explain the need for taking a physical inventory; record shrinkage losses and other year-end adjustments to inventory;...

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  • In this chapter, students will be able to understand: Define four mechanisms companies use to globalize their business activities, explain why there is demand for harmonization of global financial reporting standards, demonstrate how to convert an amount of money from one currency to another, compute gains or losses on receivables or payables that are stated in a foreign currency when exchange rates fluctuate,...

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  • Chapter 13 deals with short-term liabilities. In Part A of the chapter, the focus is on liabilities that are classified appropriately as current. In Part B of the chapter, we turn our attention to situations in which there is uncertainty as to whether an obligation really exists. These are designated as loss contingencies. Some loss contingencies are accrued as liabilities, but others only are disclosed in the notes.

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  • In this chapter we explore the financial accounting and reporting standards for the effect of income taxes. The discussion defines and illustrates temporary differences, which are the basis for recognizing deferred tax assets and deferred tax liabilities, as well as permanent differences, which have no deferred tax consequences. You will learn how to adjust deferred tax assets and deferred tax liabilities when tax laws or rates change. We also discuss accounting for operating loss carrybacks and carrryforwards and intraperiod tax allocation.

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  • Chapter 13 - Planning equity financing. The goals of this chapter are: Explain how companies plan for debt versus equity financing, describe how partnership profits and losses are allocated, discuss the process of raising capital through equity financing in a corporation, explain the process of giving shareholders a return on investment, compare and contrast stock dividends and stock splits.

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  • After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners,...

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  • Lecture Fundamental accounting principles - Chapter 12: Accounting for partnerships. After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners.

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  • Chapter 12 - Accounting for partnerships. After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners,...

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