Thư viện tài liệu, ebook tham khảo dành cho học sinh, sinh viên

Some pension plans create obligations during employees’ service periods that must be paid during their retirement periods. The amounts contributed during the employment period are determined using present value computations of the estimate of the future amount to be paid during retirement. On January 1, 2013, you are considering an investment tha...

19 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 787 | Lượt tải: 0

Minimum Disclosures Sales, income taxes, and net income Earnings per share Seasonal revenues, costs, and expenses Significant changes in estimates for income taxes Discontinued operations, extraordinary items, and unusual or infrequent items Contingencies Changes in accounting principles or estimates Information about fair value of financia...

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An expanded version of income that includes four types of gains and losses that traditionally have not been included in income statements. Inflows from: sale of long-lived assets used in the business. sale of investment securities (stocks and bonds). collection of nontrade receivables.

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Preparing the financial statements and other information in the annual report. Maintaining and assessing the company’s internal control procedures. Expresses the auditors’ opinion as to the fairness of presentation of the financial statements in conformity with generally accepted accounting principles.

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A worksheet can be used as a tool to facilitate the preparation of adjusting and closing entries and the financial statements. Steps to Follow for Worksheet Completion: Enter account titles in column A and the unadjusted account balances in columns B and C. Determine end-of-period adjusting entries and enter them in columns E and G. Add or dedu...

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The matching principle requires that all expenses incurred in generating revenue for a period also be recognized in the same period. Four Approaches Based on exact cause-and-effect relationships. By associating an expense with the revenues recognized in a specific time period. By a systematic and rational allocation to specific time periods. ...

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In the first example of using Excel to calculate present value, we determine that the present value of the investment was $607,470 at a 12% rate of return. This calculation assumes that the periodic cash inflows, in our case $200,000, will be reinvested at the desired rate of return, or 12%. Here is the proof.

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The flexible budget cost variances offer insight into management efficiency. As with sales variances, cost variances require careful analysis. A favorable materials variance could mean that purchasing agents are good negotiators or it might be caused by paying low prices for inferior goods.

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The systems development life cycle is the foundation for all systems development, models, and methodologies that people use to develop such systems. The SDLC has five phases: Planning, Analysis, Design, Implementation and Maintenance. Project managers and project sponsors each play key roles in managing system development. Many AIS and IT projec...

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The pro forma income statement gives management an estimate of the expected profitability of HH. If the project appears to be unprofitable, management can make the decision to abandon it. Although managers remain responsible for data analysis and decision making, computer technology offers powerful tools to assist in those tasks.

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