Accountability issues

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  • After completing this chapter you should be able to: Apply the revenue recognition principle, describe accounting issues for revenue recognition at point of sale, apply the percentage-of-completion method for long-term contracts, apply the completed-contract method for long-term contracts....and other contents.

    ppt76p cutyhn 14-04-2017 11 2   Download

  • After completing this chapter you should be able to: Describe and apply the lower-of-cost-or-market rule, explain when companies value inventories at net realizable value, explain when companies use the relative sales value method to value inventories, discuss accounting issues related to purchase commitments...and other contents.

    ppt59p cutyhn 14-04-2017 9 1   Download

  • (BQ) Part 2 book "Accounting for governmental and nonprofit entities" has contents: Financial reporting of state and local governments, analysis of governmental financial performance, accounting and reporting for the federal government, budgeting and performance measurement, accounting for colleges and universities,...and other contents.

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  • Chapter 9 - Foreign currency transactions and hedging foreign exchange risk. This chapter covers accounting issues related to foreign currency transactions and foreign currency hedging activities. To provide background for subsequent discussions of the accounting issues, the chapter begins by describing foreign exchange markets. The chapter then discusses accounting for import and export transactions, followed by coverage of various hedging techniques.

    ppt44p tangtuy09 26-04-2016 11 2   Download

  • Chapter 18 - Revenue recognition. After completing this chapter you should be able to: Apply the revenue recognition principle, describe accounting issues for revenue recognition at point of sale, apply the percentage-of-completion method for long-term contracts, apply the completed-contract method for long-term contracts.

    ppt141p nomoney14 03-06-2017 3 2   Download

  • Chapter 9 - Foreign currency transactions and hedging foreign exchange risk. This chapter covers accounting issues related to foreign currency transactions and foreign currency hedging activities. To provide background for subsequent discussions of the accounting issues, the chapter begins by describing foreign exchange markets. The chapter then discusses accounting for import and export transactions, followed by coverage of various hedging techniques.

    ppt16p luimotbuoc_4 11-11-2016 5 1   Download

  • Chapter 1 - Introduction to international accounting. After reading the material in this chapter, you should be able to: Understand the nature and scope of international accounting; describe accounting issues created by international trade; explain reasons for, and accounting issues associated with, foreign direct investment (FDI);...

    ppt24p nomoney2 10-02-2017 3 1   Download

  • Chapter 13 - Strategic accounting issues in multinational corporations. The main contents of the chapter consist of the following: Accounting and the formulation of multinational business strategy, multinational capital budgeting, accounting and the implementation of multinational business strategy, performance evaluation systems in a multinational corporation, culture and management control.

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  • Chapter 1 - Introduction to international accounting. This chapter include objectives: Discuss the nature and scope of international accounting; describe accounting issues confronted by companies involved in international trade (import and export transactions); explain the reasons for, and the accounting issues associated with, foreign direct investment; describe the practice of cross-listing on foreign stock exchanges;...

    ppt19p nomoney2 10-02-2017 7 1   Download

  • Chapter 13 - Strategic accounting issues in multinational corporations. After reading the material in this chapter, you should be able to: Explain the role played by accounting in formulating multinational business strategy, demonstrate an understanding of multinational capital budgeting, describe the factors that influence strategy implementation within a multinational corporation,...

    ppt37p nomoney2 10-02-2017 8 1   Download

  • Chapter - Cash and receivables. After completing this chapter you should be able to: Identify items considered cash, indicate how to report cash and related items, define receivables and identify the different types of receivables, explain accounting issues related to recognition of accounts receivable, explain accounting issues related to valuation of accounts receivable...and other contents.

    ppt109p hihihaha8 08-04-2017 4 1   Download

  • Chapter - Inventories: Additional valuation issues. After completing this chapter you should be able to: Describe and apply the lower-of-cost-or-market rule, explain when companies value inventories at net realizable value, explain when companies use the relative sales value method to value inventories, discuss accounting issues related to purchase commitments...and other contents.

    ppt57p hihihaha8 08-04-2017 3 1   Download

  • Chapter - Revenue. After completing this chapter you should be able to: Apply the revenue recognition principle, describe accounting issues for revenue recognition at point of sale, apply the percentage-of-completion method for long-term contracts, apply the completed-contract method for long-term contracts....and other contents.

    ppt92p hihihaha8 08-04-2017 4 1   Download

  • After completing this chapter you should be able to: Identify items considered cash, indicate how to report cash and related items, define receivables and identify the different types of receivables, explain accounting issues related to recognition of accounts receivable, explain accounting issues related to valuation of accounts receivable...and other contents.

    ppt100p cutyhn 14-04-2017 11 1   Download

  • Chapter 18 - Revenue recognition. After completing this chapter you should be able to: Apply the revenue recognition principle, describe accounting issues for revenue recognition at point of sale, apply the percentage-of-completion method for long-term contracts, apply the completed-contract method for long-term contracts.

    ppt93p nomoney12 04-05-2017 4 1   Download

  • After studying this chapter, you should be able to: Understand the importance of pensions from a business perspective, identify and account for a defined contribution benefit plan, identify and explain what a defined benefit plan is and the related accounting issues,...

    ppt45p nomoney14 03-06-2017 3 1   Download

  • Chapter 7 - Cash and receivables. After studying this chapter, you should be able to: Identify items considered cash, indicate how to report cash and related items, define receivables and identify the different types of receivables, explain accounting issues related to recognition of accounts receivable, explain accounting issues related to valuation of accounts receivable.

    ppt127p nomoney14 03-06-2017 15 1   Download

  • Chapter 9 - Inventories: Additional valuation issues. In this chapter, the learning objectives are: Describe and apply the lower-of-cost-or-market rule, explain when companies value inventories at net realizable value, explain when companies use the relative sales value method to value inventories, discuss accounting issues related to purchase commitments.

    ppt83p nomoney14 03-06-2017 3 1   Download

  • Chapter 7 - Revenue recognition. After completing this chapter you should be able to: Apply the revenue recognition principle, describe accounting issues for revenue recognition at point of sale, apply the percentage-of-completion method for long-term contracts, apply the completed-contract method for long-term contracts.

    ppt42p nomoney14 03-06-2017 4 1   Download

  • Chapter 8 - Cash and receivables. After studying this chapter, you should be able to: Identify items considered cash, indicate how to report cash and related items, define receivables and identify the different types of receivables, explain accounting issues related to recognition of accounts receivable, explain accounting issues related to valuation of accounts receivable,...

    ppt62p nomoney14 03-06-2017 5 1   Download

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