Types of accounting

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  • 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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  • 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,...

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  • In this chapter, you will be able to: 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;...

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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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  • Chapter 2 - Principles of accounting and financial reporting for state and local governments. After studying Chapter 2, you should be able to: Explain the nature of the three major activity categories of a state or local government: governmental activities, business-type activities, and fiduciary activities; explain the components of GASB’s integrated accounting and financial reporting model;...

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  • Lecture Principles of auditing and other assurance services (15/e) - Chapter 15: Debt and equity capital. The details of the audit of long-term debt and equity accounts were discussed in this chapter. The chapter includes a description of the controls for these types of accounts, and the audit procedures that the auditors use to substantiate long-term debt and equity accounts.

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  • Chapter 12 - Intangible assets. After completing this chapter you should be able to: Describe the characteristics of intangible assets, identify the costs to include in the initial valuation of intangible assets, explain the procedure for amortizing intangible assets, describe the types of intangible assets...and other contents.

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  • Chapter 22 - Accounting changes and error analysis. Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates,...

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  • Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates,...

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  • After studying this chapter, you should be able to: Identify and differentiate among the types of accounting changes, identify and explain alternative methods of accounting for accounting changes, identify the accounting standards for each type of accounting change under IFRS and APSE,...

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  • Chapter 12 - Intangible assets. After completing this chapter you should be able to: Describe the characteristics of intangible assets, identify the costs to include in the initial valuation of intangible assets, explain the procedure for amortizing intangible assets, describe the types of intangible assets.

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  • Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates.

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  • Chapter 11 - Intangible assets. After completing this chapter you should be able to: Describe the characteristics of intangible assets, identify the costs to include in the initial valuation of intangible assets, explain the procedure for amortizing intangible assets, describe the types of intangible assets.

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  • Chapter 18 - Additional reporting issues. After completing this chapter, students will be able to: Identify the types of accounting changes, understand how to account for retrospective accounting changes, understand how to account for impracticable changes,...

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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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