Lecture International accounting

After completing this chapter you should be able to: Define fraud and internal control, identify the principles of internal control activities, explain the applications of internal control principles to cash receipts, describe the operation of a petty cash fund,...and other contents.

67p yenhinguyen0504 06-04-2017 43 5   Download

Lecture "International accounting - Chapter 1: Recording business transactions" has content: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts, define debits, credits, and normal account balances, and use double-entry accounting and T-accounts, list the steps of the transaction recording process Journalize and post sample transactions to the ledger, prepare the trial balance from the T-accounts.

12p bautroibinhyen12 07-01-2017 59 2   Download

Lecture "International accounting - Chapter 4: Merchandising operations" has content: What are merchandising operations, accounting for inventory in the perpetual system, adjusting and closing the accounts of a merchandiser, preparing a merchandiser’s financial statements, three ratios for decision making.

7p bautroibinhyen12 07-01-2017 75 3   Download

Lecture "International accounting - Chapter 2: The adjusting process" has content: Accrual accounting versus cash basis, accounting, other accounting principles, why we adjust the accounts, two categories of adjusting entries, the adjusted trial balance, the financial statements, ethical issues in accrual accounting

17p bautroibinhyen12 07-01-2017 52 2   Download

Lecture "International accounting - Chapter 2: Completing the accounting cycle" has content: The worksheet, completing the accounting cycle, closing the accounts, post closing trial balance, classifying assets and liabilities, accounting ratios.

8p bautroibinhyen12 07-01-2017 64 2   Download

Lecture "International accounting - Chapter 5: Merchandise inventory" has content: Accounting principles and inventories, inventory costing methods, inventory accounting in a perpetual system, inventory accounting in a perpetual system.

8p bautroibinhyen12 07-01-2017 59 3   Download

Lecture "International accounting - Chapter 7: Receivables" has content: Receivables - An introduction, accounting for uncollectible, the allowance method, the direct write off method, the direct write off method, notes receivable, using accounting information for decision making.

11p bautroibinhyen12 07-01-2017 40 3   Download

Lecture "International accounting - Chapter 6: Internal control and cash" has content: Internal control, the sarbanes - oxleyact (SOX), the components of internal control, internal controls for e commerce, the bank account as a control device, the bank reconciliation,... and other contrens.

8p bautroibinhyen12 07-01-2017 62 2   Download

Lecture "International accounting - Chapter 8: Plant assets and intangible" has content: Mesuring a the cost of a plant asset, depreciation, displosing the plant asset, displosing the plant asset, accounting for intangible assets, ethical issue.

8p bautroibinhyen12 07-01-2017 50 2   Download

Lecture "International accounting - Chapter 8: Liabilities and payrol" has content: Current liabilities of known amount, current liabilities that must be estimated, accounting for payroll, accounting for payroll.

5p bautroibinhyen12 07-01-2017 55 2   Download