Expenditure cycle

Continued part 1, part 2 of ebook "Digital accounting: The effects of the Internet and ERP on accounting" provides readers with contents including: Chapter VI - The expenditure cycle; Chapter VII - The conversion cycle; Chapter VIII - The general ledger cycle; Chapter IX - Financial management, strategic management and digital accounting; Chapter X - Controls, sSecurity, and audit in online digital accounting;...

207p tuongnhuoclan 27-11-2023 4 4   Download

Ebook Information Technology Auditing and Assurance: Part 2 includes the following content: Chapter 6: transaction processing and financial reporting systems overview; chapter 7: computer-assisted audit tools and techniques; chapter 8: data structures and caatts for data extraction; chapter 9: auditing the revenue cycle; chapter 10: auditing the expenditure cycle; chapter 11: enterprise resource planning systems; chapter 12: business ethics, fraud, and fraud detection.

419p haojiubujain01 24-06-2023 7 2   Download

Ebook Information technology auditing and assurance (Third edition): Part 2 include of the following content: Chapter 7: Computer-assisted audit tools and techniques; Chapter 8: Data structures and CAATTs for data extraction; Chapter 9: Auditing the revenue cycle; Chapter 10: Auditing the expenditure cycle; Chapter 11: Enterprise resource planning systems; Chapter 12: Business ethics, fraud, and fraud detection.

353p runthenight03 07-12-2022 10 3   Download

This paper focuses on analyzing five components of internal control system: Control environment, Risk assessment, Control activities, Information and communications, Monitoring and two cycles: Expenditure cycle, Revenue cycle at the wood processing firms in Binh Dinh province. Based on the results of the situation, proposing some solutions and recommendations to improve the internal control system of these firms.

13p chauchaungayxua7 12-08-2020 18 1   Download

This chapter explores the tools of government stabilization policy in terms of the aggregate demand-aggregate supply (AD-AS) model. Next, this chapter examines fiscal policy measures that automatically adjust government expenditures and tax revenues when the economy moves through the business cycle phases.

17p nanhankhuoctai10 23-07-2020 11 1   Download

Chapter 8 - Acquisition and expenditure cycle. This chapter identify significant inherent risks in the acquisition and expenditure cycle; describe the acquisition and expenditure cycle, including typical source documents and controls; give examples of tests of controls over purchases of inventory and services.

16p shiwo_ding8 26-06-2019 15 0   Download

Chapter 3 - Issues of budgeting and controls. In this chapter, the learning objectives are: Key purposes of budgets, need for more than one type of budget, various ways of classifying expenditures, benefits of performance budgets, key phases of the budget cycle, limitations of budget-to-actual comparisons, how an encumbrance system prevents overspending.

39p shiwo_ding1 30-03-2019 36 2   Download

The goals of this chapter are: Identify significant inherent risks in the acquisition and expenditure cycle; describe the acquisition and expenditure cycle, including typical source documents and controls; give examples of tests of controls over purchases of inventory and services;...

18p thiendiadaodien_9 24-02-2019 43 2   Download

After you have mastered the material in this chapter, you will be able to: Describe the production cycle, including typical source documents and controls; give examples of tests of controls for auditing the controls over conversion of materials and labor in a production process; identify and describe considerations involved in the observation of physical inventory and tests of inventory pricing and compilation;...

28p thiendiadaodien_9 24-02-2019 32 2   Download

This chapter explores the tools of government stabilization policy in terms of the aggregate demand-aggregate (AD-AS) model. Next, the chapter examines fiscal policy measures that automatically adjust government expenditures and tax revenues when the economy moves through the business cycle phases. The recent use and resurgence of fiscal policy as a tool are discussed, as are problems, criticism, and complications of fiscal policy.

18p dien_vi03 08-10-2018 24 0   Download

Chapter 7 - Long-term assets. After reading the material in this chapter, you should be able to: Identify the major types of property, plant, and equipment; identify the major types of intangible assets; describe the accounting treatment of expenditures after acquisition; calculate depreciation of property, plant, and equipment; calculate amortization of intangible assets; account for the disposal of long-term assets.

42p ngocbattrac10 13-01-2018 37 3   Download

(bq) part 2 book "accounting information systems" has contents: the revenue cycle - sales to cash collections; the expenditure cycle - purchasing to cash disbursements; the production cycle; the human resources management and payroll cycle; general ledger and reporting system.

372p bautroibinhyen30 15-06-2017 93 20   Download

The learning objectives for this chapter include: Identify significant inherent risks in the acquisition and expenditure cycle; describe the acquisition and expenditure cycle, including typical source documents and controls; give examples of tests of controls over purchases of inventory and services.

16p hihihaha4 16-12-2016 50 2   Download

Chapter 13 - Fiscal policy, deficits, and debt. This chapter explores the tools of government stabilization policy in terms of the aggregate demand–aggregate supply (AD-AS) model. Next, this chapter examines fiscal policy measures that automatically adjust government expenditures and tax revenues when the economy moves through the business cycle phases.

24p nhanmotchut_5 02-11-2016 29 1   Download

This chapter explain the basic business activities and related information processing operations performed in the expenditure cycle. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control procedures for dealing with those threats.

11p tangtuy17 05-07-2016 45 2   Download

Chapter 30 - Fiscal policy, deficits, and debt. This chapter explores the tools of government stabilization policy in terms of the aggregate demand-aggregate (AD-AS) model. Next, the chapter examines fiscal policy measures that automatically adjust government expenditures and tax revenues when the economy moves through the business cycle phases. The recent use and resurgence of fiscal policy as a tool are discussed, as are problems, criticism, and complications of fiscal policy.

25p tangtuy08 21-04-2016 41 2   Download

Chapter 5 - Aggregate output, prices, and economic growth. This chapter calculate and explain gross domestic product (GDP) using expenditure and income approaches, compare the sum-of-value-added and value-of-final-output methods of calculating GDP, compare nominal and real GDP, and calculate and interpret the GDP deflator,....

33p allbymyself_10 03-03-2016 60 2   Download

Chapter 12 - The expenditure cycle: Purchasing and cash disbursements. This chapter describe the basic business activities and related data processing operations performed in the expenditure cycle; Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions; Document an understanding of the expenditure cycle activities;...

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A second source for private sector expenditure on R&D is the “EU Industrial R&D Investment Scoreboard”, which has been conducted by the Institute for Prospective Technological Studies (IPTS) that is part of the Joint Research Centre of the European Commission. The annual Scoreboard presents information on the world’s top 1400 companies ranked by their investments in R&D. It contains data drawn from companies’ accounts, most recently for the fiscal year 2009. 16 R&D indicators, such as R&D intensity, vary in line with the business cycle.

21p loixinloi 08-05-2013 61 8   Download

Combining investment in public transportation capital and operations within the US, the analysis indicates that an average of 36,000 jobs are supported for one year, per billion dollars of annual spending on public transportation, given the existing mix of operations (71 percent) and capital (29 percent) expenditures.

45p trinhcaidat 19-04-2013 48 3   Download