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

Chart of accounts Chronological order Compound entry Double-entry accounting General journal Journal Journalizing Opening Entry

24 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 745 | Lượt tải: 0

Angela Bauer was an accounts payable clerk for Aggasiz Construction Company. She prepared and issued checks to vendors and reconciled bank statements. She perpetrated a fraud in this way: She wrote checks for costs that the company had not actually incurred (e.g., fake taxes). A supervisor then approved and signed the checks. Before issuing the che...

84 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 803 | Lượt tải: 0

Advances to officers and employees. Advances to subsidiaries. Deposits paid to cover potential damages or losses. Deposits paid as a guarantee of performance or payment. Dividends and interest receivable. Claims against: Insurance companies for casualties sustained; defendants under suit; governmental bodies for tax refunds; common carriers fo...

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Computes interest on principal and interest earned that has not been paid or withdrawn. Typical interest computation applied in business situations.

96 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 811 | Lượt tải: 0

A Big Hiccup JIT can save a company a lot of money, but it isn’t without risk. An unexpected disruption in the supply chain can cost a company a lot of money. Japanese automakers experienced just such a disruption when a 6.8-magnitude earthquake caused major damage to the company that produces 50% of their piston rings. The rings themselves cost o...

69 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 860 | Lượt tải: 1

The period for which results are summarized are known as the accounting period or the fiscal period. The income statement is prepared on accounting paper with two money columns. The income statement heading answers Who, What, and When? The balance will reflect a net income or net loss.

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Compare the figures on the trial balance with the account balances to verify that the correct amounts have been listed on the trial balance and that they were placed in the proper money columns. Omitting a transaction completely. Debiting or crediting the wrong accounts. Entering the amount of a transaction incorrectly. Entering the same trans...

16 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 683 | Lượt tải: 0

Traditionally used for merchandise with high unit values. Shows the quantity and cost of the inventory that should be on hand at any time. Provides better control over inventories than a periodic system.

86 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 867 | Lượt tải: 1

Computing rates of return. Evaluating the capital structure. Assess risk and future cash flows. Assess the company’s: Liquidity, Solvency, and Financial flexibility.

102 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 937 | Lượt tải: 0

Revenue Accounts Increases in owner’s equity through revenue are on the credit side Decreases in owner’s equity through reduction of revenue are on the debit side

26 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 667 | Lượt tải: 0