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Tài chính kế toán

Xem 1-20 trên 22634 kết quả Tài chính kế toán
  • Advanced financial accounting - Lecture 31: Borrowing cost IAS-23. The main topics covered in this chapter include: borrowing cost; qualifying asset; bench mark treatment; allowed alternative treatment; borrowing costs eligible for capitalization;... Please refer to the lecture for details!

    ppt19p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 32: IAS-23 and IAS-33, borrowing cost and EPS. The main topics covered in this chapter include: amount of interest; weighted average; capitalization rate; borrowing cost eligible for capitalization; total borrowing cost; commencement of capitalization;... Please refer to the lecture for details!

    ppt16p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 33: Earnings per share. The main topics covered in this chapter include: earnings per share; income statement; earning available to common stock-holders; weighted average shares;... Please refer to the lecture for details!

    ppt12p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 34: Earnings per share. The main topics covered in this chapter include: earnings per share; weighted average number of shares; bonus share; right issue; shares in denominator;... Please refer to the lecture for details!

    ppt15p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 35. The main topics covered in this chapter include: theoretical ex-right price; bonus right; bonus element; opening balance outstanding; diluted EPS; conversion of debentures into shares; income statement; revised income statement;... Please refer to the lecture for details!

    ppt23p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 37: Group accounts. The main topics covered in this chapter include: control; consolidated accounts; consolidated balance-sheet; consolidated income statement; owner’s equity; current liabilities; current assets;... Please refer to the lecture for details!

    ppt15p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 39 (Part 1). The main topics covered in this chapter include: journal entries; parent company; subsidiary company; parent co. balance-sheet; subsidiary co. balance-sheet; intra goods in trading;... Please refer to the lecture for details!

    ppt14p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 38. The main topics covered in this chapter include: the data will appear as row-wise and individual amount will be highlighted one by one; solution consolidate balance sheet; calculate holding and minority percentage;... Please refer to the lecture for details!

    ppt16p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 39 (Part 2). The main topics covered in this chapter include: balance sheet; the data will appear as row-wise and individual amount will be highlighted one by one; pre-acquisition reserves; less post-acquisition reserves; rate of profit on sales;... Please refer to the lecture for details!

    ppt33p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 40. The main topics covered in this chapter include: the data will appear as row-wise and individual amount will be highlighted one by one; cost of investment in subsidiary Co.; less fair value of net assets; post acquisition of subsidiary Co.;... Please refer to the lecture for details!

    ppt18p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 41. The main topics covered in this chapter include: balance sheet; minority interest; cost of investment; less dividend pre-acquisition; less goodwill impairment loss; less pre-acquisition dividend;... Please refer to the lecture for details!

    ppt29p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 42. The main topics covered in this chapter include: income statement; the data will appear as row-wise and individual amount will be highlighted one by one; computation of goodwill; computation of opening balance of group retained profit;... Please refer to the lecture for details!

    ppt19p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 43. The main topics covered in this chapter include: income statement; profit after tax; less ordinary share capital; less impairment of owner’s equity; working minority interest;... Please refer to the lecture for details!

    ppt19p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 44. The main topics covered in this chapter include: income statement; cost of investment; ordinary share capital; less impairment of owner’s equity; opening balance of group retained profit; less goodwill amortization;... Please refer to the lecture for details!

    ppt16p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 45. The main topics covered in this chapter include: cost of investment; less fair value of net assets; fair value; fair value adjustment; less dividend out of pre-acquisition profits;... Please refer to the lecture for details!

    ppt15p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 1: Accounting for incomplete record (Single entry). The main topics covered in this chapter include: single entry; accounting for non-profit organizations; departmental accounting; branch accounting; partnership;... Please refer to the lecture for details!

    ppt16p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 2: Single entry. The main topics covered in this chapter include: statement of affairs; company name statement of profit and loss; name of the organization statement of affairs as on opening and closing date;... Please refer to the lecture for details!

    ppt11p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 3: Single entry (Conversion method). The main topics covered in this chapter include: necessary documents required in conversion method; cash book; total debtors account; total creditors account; statement of affairs relating to opening date; year end adjustment;... Please refer to the lecture for details!

    ppt26p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 4: Single entry. The main topics covered in this chapter include: company name balance sheet; fixed assets; owner’s equity and liabilities; company name statement of affairs; creditor’s account; debtor’s account; company name income statement;... Please refer to the lecture for details!

    ppt17p hanlamcoman 26-11-2022 0 0   Download

  • Advanced financial accounting - Lecture 5: Single entry and accounting for non-profit organizations. The main topics covered in this chapter include: cost structure; debtor’s account; accounting for non-profit organizations; division of non-profit organizations;... Please refer to the lecture for details!

    ppt20p hanlamcoman 26-11-2022 0 0   Download

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