Company accounting records

ESOP is an Employee Stock Ownership Plan that has been introduced and implemented quite commonly by Vietnamese enterprises in recent times. However, the instructions for recording, measuring, and disclosing information about these transactions lack comprehensiveness/are not comprehensive and consistent/do not align with international practices. This has resulted in companies recording and presenting financial statements that are not genuinely useful.

10p leminhvu111 07-06-2024 5 0   Download

This book is designed for the accountant who is setting up a payroll system,wants to improve the efficiency of an existing system,or who needs answers to the inevitable variety of compensation, tax, deduction, and record-keeping issues associated with payroll. Each chapter includes an example of how a company has addressed a specific payroll issue, as well as Tips & Techniques that offer guidance on how to handle specific payroll situations.

299p vimeyers 29-05-2024 2 2   Download

This paper emphasizes the context and the method of fair value measurement according to International Financial Reporting Standards No 13 (IFRS 13). The term "fair value" is a new concept in Vietnam because of the dominant application of historical cost. Vietnam has gradually updated the fair value method, with historical cost method to assess each kind of asset at timing of financial statement.

8p vilarry 01-04-2024 7 1   Download

Part 1 of ebook "Accounting for non-accounting students (Eighth edition)" provides readers with contents including: introduction to accounting; financial accounting; financial reporting; accounting rules and regulations; recording data; company accounts; cash flow statements; the annual report; the annual accounts; interpretation of accounts;...

291p tuongnhuoclan 27-11-2023 8 4   Download

Continued part 1, part 2 of ebook "CIMA official learning system: Fundamentals of financial accounting (Paper C02, Revised edition relevant for Computer-Based Assessments)" provides readers with contents including: the regulatory framework of accounting; incomplete records; income and expenditure statements; the manufacturing account; the financial statements of limited companies and the statement of cash flows; the interpretation of financial statements;...

416p tuongnhuoclan 27-11-2023 5 4   Download

Ebook "Financial accounting" is an accessible introduction to the subject that will help readers to master key concepts and enhance their thinking skills in line with course requirements. It provides support on how to revise for exams and prepare for and write assessed pieces.

177p tuongnhuoclan 27-11-2023 7 5   Download

Continued part 1, part 2 of ebook "Fundamentals of financial accounting: CIMA Certificate in business accounting 2006" provides readers with contents including: the regulatory framework of accounting; incomplete records; income and expenditure statements; the manufacturing account; the financial statements of limited companies and cash flow statements; the interpretation of financial statements; preparing for the computer-based assessment (CBA);...

399p mocthanhdao0210 19-11-2023 4 4   Download

Part 1 of ebook "Accounting for non-accounting students (Ninth edition)" provides readers with contents including: introduction to accounting; accounting and the business world; accounting rules and regulations; recording data; sole trader accounts; company accounts; other entity accounts; statement of cash flows; financial accounting;...

209p mocthanhdao0210 19-11-2023 12 4   Download

Part 2 book "Accounting finance for bankers" includes content: Capital and revenue expenditure; inventory valuation; bills of exchange; consignment account; joint venture; leasing and hire purchase; accounts of non trading organisations; depreciation accounting; accounting from incomplete records (single entry system); ratio analysi; balance sheet equation; partnership accounts; final accounts of banking companies; company accounts I; company accounts II; accounting in computerised environment.

304p oursky03 21-08-2023 6 4   Download

Lecture Financial accounting (8/e) - Chapter 6: Reporting and interpreting sales revenue, receivables, and cash. In this chapter, students will be able to understand: 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.

15p haojiubujain05 27-07-2023 6 2   Download

Ebook An introduction to company law in Malawi: Part 2 presents the following content: Chapter 9 company finance - share capita, chapter 10 maintenance of share capita, chapter 11 company finance - loan capita. chapter 12 company accounting records, accounts and financial reports chapter 13 company taxation, chapter 14 schemes of arrangement and take-overs, chapter 15 winding up and dissolution of a registered company, chapter 16 external companies.

143p haojiubujain01 06-06-2023 11 1   Download

Advanced financial accounting - Lecture 23: Limited companies. The main topics covered in this chapter include: right issue; journal entry and record journal entry; owner’s equity; bonus issue; initial public offer;... Please refer to the lecture for details!

17p hanlamcoman 26-11-2022 9 2   Download

Chapter 5 - Accounting for merchandising operations. In this chapter, the learning objectives are: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system.

63p runordie9 27-09-2022 11 2   Download

Accountants and auditors are responsible for preparing and examining the financial records of companies. With the trend of developing machine, there is software that has automated many accounting procedures such as recording, posting, analyzing, preparing report, tax and audit process. This paper introduces the present situation of the application of artificial intelligence in the field of accounting and audit services. After that, it provides some suggestions for accounting and auditing fields in the context of Vietnam.

5p huyetthienthan 23-11-2021 23 2   Download

In this chapter, the learning objectives are: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system.

56p koxih_kothogmih6 22-09-2020 12 0   Download

The thesis focuses on the principles of recording items in financial statements, methods of preparing and presenting financial statements on the basis of applying the fair value in accounting.

27p cothumenhmong6 17-07-2020 27 3   Download

Worldwide application of IFRS (International Financial Reporting Standard) not only standardize the accounting treatments but also helpful in producing true and fair financial statements. All the counties using IFRS (International Financial Reporting Standard) can easily make comparisons of their financial statements across the industries and countries. Because of its fair results these are highly reliable standards for the allocation of resources and for keeping the accounting records.

13p nguyenminhlong19 21-04-2020 32 1   Download

Chapter 5 - Accounting for merchandising operations. This chapter’s objectives are to: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system.

81p shiwo_ding2 03-04-2019 18 1   Download

Chapter 5 - Accounting for merchandising operations. In this chapter, the learning objectives are: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system.

82p shiwo_ding2 03-04-2019 31 1   Download

Chapter 5 - Accounting for merchandising operations. The following will be discussed in this chapter: Identify the differences between service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system.

76p shiwo_ding2 03-04-2019 49 1   Download