Tài liệu Kế Toán - Kiểm Toán

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.

22 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 476 | Lượt tải: 0

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.

20 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 489 | Lượt tải: 0

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...

32 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 451 | Lượt tải: 0

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. ...

19 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 536 | Lượt tải: 0

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.

25 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 625 | Lượt tải: 0

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.

23 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 451 | Lượt tải: 0

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...

15 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 461 | Lượt tải: 0

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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Operating Costs Direct costs necessary to operate, maintain, and administer the technology Hardware replacements Software upgrades Maintenance contracts Help desk support Ongoing training Administration Decommissioning Indirect costs of user downtime and lost productivity, such as time spent on self-training, peer support, end user data ...

22 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 487 | Lượt tải: 0

Relevant information can have both quantitative and qualitative characteristics. For example, suppose you are deciding which of two laptops to purchase. Computer A costs $300 more than Computer B. Both computers satisfy your technical requirements; however Computer A has a more attractive appearance

22 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 412 | Lượt tải: 0