Xem 1-20 trên 192 kết quả Types of accounting
  • Content: Chapter 1 – Introduction to accounting, chapter 2 – Types of business entity, chapter 3 – Double entry bookkeeping, chapter 4 – Trial balance, chapter 5 – Books of prime entry and subsidiary ledgers, chapter 6 – Accruals and prepayments, chapter 7 – Receivables and payables, chapter 8 – Property, plant and equipment,..., chapter 14 – Information technology.

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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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  • In this chapter, the learning objectives are: Identify the primary characteristics of sole proprietorships, partnerships, and corporations, analyze financial statements to identify the different types of business organizations, explain the characteristics of major types of stock issued by corporations, explain how to account for different types of stock issued by corporations,...

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  • INTRODUCTION Jane Johnson is considering selling T-shirts in the parking lot during her university’s football games. Jane, of course, will do this only if she expects to make a profit. To es- timate her profits, Jane needs certain pieces of information, such as the cost of a shirt, the university’s charge for the right to conduct business on its property, the expected selling price, and the expected sales volume. Suppose Jane has developed the follow- ing estimates:

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  • After you have mastered the material in this chapter, you will be able to: Compare and contrast computer attack and abuse tactics, explain how social engineering techniques are used to gain physical or logical access to computer resources, describe the different types of malware used to harm computers.

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  • Organisations develop out of the need to co-ordinate work, but this can be achieved in different ways. In this chapter we identify the different types of organisation (Section 1). There are various influences upon organisational structure (Section 2). Most firms have some sort of organisation hierarchy reflecting the levels of strategy-making (Section 3). We can see the strategic apex (eg Board of Directors) at the top, through ranks of middle managers to the operating core where the work is done....

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  • The 2011 survey instrument is similar to the 2009 survey. However, a few important changes were made to cover a broader array of non-bank financial services, and to improve and streamline data collection. Most notably, the 2011 survey added non-bank remittances as AFS covered in the survey and revised questions related to the time- frames during which households used AFS. The revisions to the 2011 survey also streamlined the questions about the reasons households do not have a bank account.

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  • A business (also known as enterprise or firm) is an organization engaged in the trade of goods, services, or both to consumers.[1] Businesses are predominant in capitalist economies, where most of them are privately owned and administered to earn profit to increase the wealth of their owners. Businesses may also be not-for-profit or state-owned. A business owned by multiple individuals may be referred to as a company, although that term also has a more precise meaning.

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  • We provide a general account of parallelism in discourse, and apply it to the special case of resolving possible readings for instances of VP ellipsis. We show how seyeral problematic examples are accounted for in a natural and straightforward fashion. The generality of the approach makes it directly applicable to a variety of other types of ellipsis and reference. 1 The Problem of VP Ellipsis Whereas one might expect there to be as many as six readings for this sentence, Dalrymple et ai. (1991, henceforth DSP) note that it has only five readings; the reading is absent in which...

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  • Life cycle analysis, examining all stages in using a re- source, is central to the full cost accounting needed to guide public policy and private investment. A previous study examined the life cycle stages of oil, but without systematic quantification. 24 This pa- per is intended to advance understanding of the measurable, quantifiable, and qualitative costs of coal. In order to rigorously examine these different damage endpoints, we examined the many stages in the life cycle of coal, using a framework of en- vironmental externalities, or “hidden costs.

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  • Respondent, the Public Company Accounting Oversight Board, was created as part of a series of accounting reforms in the Sarbanes-Oxley Act of 2002. The Board is composed of five members appointedby the Securities and Exchange Commission. It was modeled on pri-vate self-regulatory organizations in the securities industry—such as the New York Stock Exchange—that investigate and discipline theirown members subject to Commission oversight. Unlike these organi-zations, the Board is a Government-created entity with expansivepowers to govern an entire industry.

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  • The capital-maintenance definition of income is briefly summarized by Pigou: From the joint work of the whole mass of productive factors there comes an (annual) in-flowing stream of output. This is gross real income. When what is required to maintain capital intact is subtracted from this there is left net real income.' This definition makes absolutely no reference to financial liabilities. One could argue that, to be consistent with the accounting treatment of physical assets under this concept, the firm's short position on bonds should be handled with a LIFO-type procedure.

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  • It is claimed that a variety of facts concerning ellipsis, event reference, and interclausal coherence can be explained by two features of the linguistic form in question: (1) whether the form leaves behind an empty constituent in the syntax, and (2) whether the form is anaphoric in the semantics. It is proposed that these features interact with one of two types of discourse inference, namely Common Topic inference and Coherent Situation inference.

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  • Dipyrimidine and CPG Sequences Certain DNA sequences are particularly susceptible to mutagenesis. Successive pyrimidine residues (e.g., T-T or C-C) are subject to the formation of ultraviolet light–induced photoadducts. If these pyrimidine dimers are not repaired by the nucleotide excision repair pathway, mutations will be introduced after DNA synthesis. The dinucleotide C-G, or CpG, is also a hot spot for a specific type of mutation. In this case, methylation of the cytosine is associated with an enhanced rate of deamination to uracil, which is then replaced with thymine.

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  • To explore specific institutional effects, we examine the influence of the legal enforcement system. Without proper enforcement, legal institutions remain largely ineffective. Moreover, in countries with weak legal systems, e.g., where rules are weakly enforced, courts are inefficient and corruption is widespread, firms are more likely to abuse accounting discretion. Thus, we hypothesize that ceteris paribus the quality of the legal system and the informativeness of earnings are negatively associated.

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  • Although some progress has been made in the area of metaphor understanding, little has been made in metaphor generation. Current solutions rely upon a rather direct encoding of alternatives. There is no computational theory that can account for metaphor generation from basic principles. Although generating all types of metaphors from basic principles is very difficult, there is a subset of metaphors that are prevalent in natural expressions and perhaps more amenable to computational approaches. We call these transparentlymotivated (T-M) metaphors (Jones and McCoy 1992).

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  • Chapter 9 discuss the importance of understanding customer value perceptions and company costs when setting prices, identify and define the other important internal and external factors affecting a firm’s pricing decisions, describe the major strategies for pricing imitative and new products, explain how companies find a set of prices that maximizes the profits from the total product mix, discuss how companies adjust their prices to take into account different types of customers and situations.

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  • Chapter 11 - Short-term financing. After studying chapter 11, you should be able to: Understand the sources and types of spontaneous financing, calculate the annual cost of trade credit when trade discounts are forgone, explain what is meant by “stretching payables” and understand its potential drawbacks, describe the various types of negotiated (or external) short-term financing,...

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  • Chapter 4 - Product costing systems . The main contents of this chapter include all of the following: Product costing, different costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead costs to products, accounting for manufacturing overheads, types of product costing systems, job costing, process costing.

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  • Chapter 5 - System requirements. In this chapter, you will learn: To understand the basic types of system development and the reasons for system development; to gain an appreciation and understanding of a typical system development life cycle; to identify and define the essential elements of system planning, systems analysis and system design; to acquire the ability to conduct a system needs/requirements analysis; to be able to apply the principles of conflict resolution in a system development environment.

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