Xem 1-20 trên 122 kết quả Recording financial
  • This book was motivated by the author’s experience in teaching accounting at postgraduate level (MBA and MSc) at Aston Business School and in-house training provided for non-financial managers in many organizations to introduce them to the use of financial tools and techniques.

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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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  • Pro Excel Financial Modeling: Building Models for Technology Startups Copyright © 2009 by Tom Y. Sawyer All rights reserved. No part of this work may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage or retrieval system, without the prior written permission of the copyright owner and the publisher. ISBN-13 (pbk): 978-1-4302-1898-2 ISBN-13 (electronic): 978-1-4302-1899-9 Printed and bound in the United States of America 9 8 7 6 5 4 3 2 1 Trademarked names may appear in this book.

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  • Chapter 2 - The accounting cycle: During the period. In this chapter you will learn: Identify the basic steps in measuring external transactions, analyze the impact of external transactions on the accounting equation, assess whether the impact of external transactions results in a debit or credit to an account balance, record transactions using debits and credits, post transactions to t-accounts in the general ledger, prepare a trial balance.

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  • Chapter 3 - The accounting cycle: Eend of the period. After studying this chapter, you should be able to: Understand when revenues and expenses are recorded, distinguish between accrual-basis and cash-basis accounting, demonstrate the purposes and recording of adjusting entries, post adjusting entries and prepare an adjusted trial balance.

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  • Lecture Financial accounting - Appendix 3A: An alternative method of recording deferrals, this chapter prepare adjusting entries for prepaid expenses originally recorded in an expense account, prepare adjusting entries for unearned revenues originally recorded in a revenue account.

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  • Chapter 4 describe the process for obtaining and recording resources needed for an early-stage venture, describe and prepare a basic balance sheet, describe and prepare a basic income statement, explain the use of internal statements as they relate to formal financial statements, briefly describe the cost of production schedule and the inventories schedule,...and another content.

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  • Chapter 2 - Financial reporting mechanics. This chapter explain the relationship of financial statement elements and accounts, and classify accounts into the financial statement elements; explain the accounting equation in its basic and expanded forms; describe the process of recording business transactions using an accounting system based on the accounting equation;...

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  • Chapter 3 - Operating decisions and the income statement. In this chapter we will discuss how business activities affect the income statement of a company. We will also look at how these activities are recognized, recorded and measured. Finally, we will look at the preparation of an income statement.

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  • Chapter 6 - Reporting and interpreting sales revenue, receivables and cash. After studying this chapter, you should be able to: Apply the revenue principle to determine the accepted time to record sales revenue for typical retailers, wholesalers, manufacturers, and service companies; analyze the impact of credit card sales, sales discounts, and sales returns on the amounts reported as net sales; analyze and interpret the gross profit percentage;...

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  • Chapter 3 – The accounting cycle: Capturing economic events. When you finish this chapter, you should: Identify the steps in the accounting cycle and discuss the role of accounting records in an organization, describe a ledger account and a ledger, state the rules of debit and credit for balance sheet accounts, explain the double-entry system of accounting.

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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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  • In this chapter, students will be able to: Understand the relationship between financial plans and statements, prepare a personal balance sheet, generate a personal income and expense statement, develop a good record-keeping system and use ratios to evaluate personal financial statements, construct a cash budget and use it to monitor and control spending, apply time value of money concepts to put a monetary value on financial goals.

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  • Chapter 5 - Receivables and sales. In this chapter you will learn: Recognize accounts receivable; calculate net revenues using discounts, returns, and allowances; record an allowance for future uncollectible accounts; use the aging method to estimate future uncollectible accounts; apply the procedure to write off accounts receivable as uncollectible;…

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  • Chapter 10 - Stockholders ’equity. After studying this chapter you will be able to understand: Identify the advantages and disadvantages of the corporate form of ownership, record the issuance of common stock, contrast preferred stock with common stock and bonds payable, account for treasury stock, describe retained earnings and record cash dividends,…

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  • Reversing entries are optional journal entries recorded on the first day of a new accounting period, they reverse the adjustments recorded at the end of the prior period, used to simplify the subsequent cash receipt or payment in a following accounting period. This chapter prepare reversing entries and describe their purpose.

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  • Lecture Financial accounting - Appendix 5A: Periodic inventory system include objectives: Record purchase and sales transactions under the periodic inventory system, rrepare adjusting and closing entries under the periodic inventory system.

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  • This chapter include objectives: Prepare an accounting worksheet and describe its purpose, Prepare a classified balance sheet and explain the major headings, explain why closing entries are recorded in the accounts, Prepare closing entries, prepare a post-closing trial balance, explain the steps in the complete accounting cycle, explain the differences in the accounting cycle for partnerships and corporations.

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  • Chapter 3 - Recording transactions. Recording transactions related to the purchase and sale of merchandize inventory was introduced and discussed in Chapter 5. This chapter reviews how the cost of goods sold is calculated using various inventory cost flow assumptions. Additionally, issues related to merchandize inventory that remains on hand at the end of an accounting period are also explored.

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  • Chapter 8 - Receivables. In this chapter, you will learn: The methods used to estimate uncollectible accounts and the net realizable value of accounts receivable; how firms estimate and record sales returns and allowances; how to evaluate whether or not receivables arose from real sales.

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