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

Transactions between funds are of particular interest to financial statement preparers and users since failure to properly report these transactions results in two funds being misstated. Additionally, since most of these transactions are eliminated in the government-wide statements, it is particularly important that they be identified in the acco...

28 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 766 | Lượt tải: 0

We calculate the predetermined overhead rate before the period begins. As we work on a particular job, we apply overhead by multiplying the predetermined rate times the actual level of activity. If overhead is applied on the basis of machine hours, we would apply overhead by multiplying the predetermined rate by the actual number of machine hours u...

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Specialized skills are often needed to evaluate the effect of computerized processing on the audit, to understand the flow of transactions, or to design and perform audit procedures IT auditors are members of the audit team and are called in when the need for their skills arises Audit managers and partners should possess sufficient knowledge to k...

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CAN BE USED IN NONMANUFACTURING ORGANIZATIONS THE JOB Cases Programs Contracts Missions CHANGING TECHNOLOGY IN MANUFACTURUNG OPERATIONS Computerized data interchange has eliminated much of the paperwork associated with job-order cost systems. Scanning devices have simplified data entry to record material and labor use.

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Restricted : Constraints placed on the use of resources are: Externally Imposed (debt covenant, grantor, contributors, or other governments) Imposed by law (constitutionally or enabling legislation) i.e. enforceable requirement that resources be used only for specified purposes

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Cost Driver Examples Activity Cost Driver Machining operations Machine hours Setup Setup hours Production scheduling Manufacturing orders Inspection Pieces inspected Purchasing Purchase orders Shop order handling Shop orders Valve assembly support Customer Requisitions

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Express an opinion (or indicate that an opinion cannot be expressed) on entity’s financial statements Assess financial statements against financial reporting framework Set of criteria used to determine the measurement, recognition, presentation, and disclosure of material items in the financial statements Examples include GAAP, IFRS, or special ...

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Which of the following costs would be considered a period rather than a product cost in a manufacturing company? A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales commissions.

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In business, parent companies generally include subsidiaries as part of consolidated statements in order to see the whole picture Likewise, if a primary government is financially accountable for another entity the “component unit” must be included as part of the primary government’s report This requirement prevents governments from creating sepa...

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Follow employer’s established policies. For an unresolved ethical conflict: Discuss the conflict with immediate supervisor or next highest uninvolved manager. If immediate supervisor is the CEO, consider the board of directors or the audit committee. Contact with levels above the immediate supervisor should only be initiated with the superviso...

42 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 806 | Lượt tải: 0