Tài liệu Kế Toán - Kiểm Toán

Mason Company issues bonds on January 1, 2014. Principal = $100,000 Stated Interest Rate = 9% Interest Date = 12/31 Maturity Date = Dec. 31, 2018 (5 years)

10 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 527 | Lượt tải: 0

LO#1 Describe the business activities that comprise the conversion process LO#2 Develop an activity model of the conversion process using BPMN LO#3 Understand and apply different activity modeling options LO#4 Develop business rules to implement controls for the conversion process LO#5 Develop a structure model for the conversion process using ...

23 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 582 | Lượt tải: 0

Research prices and product availability Select the best price and availability combination and send a purchase order to the supplier Receive the items from the supplier (and record the purchase and accounts payable) Pay the supplier according to the credit terms

15 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 562 | Lượt tải: 0

Estimates are frequently revised when new information surfaces. Assume we purchased equipment on January 1, 2016, for $50,000 cash and estimated salvage value was $3,000. The equipment has an estimated useful life of eight years, and the company uses straight-line depreciation. On January 1, 2020, after four years of depreciation, it was determine...

14 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 586 | Lượt tải: 0

The primary purpose of an UML model of the sales and collection process is to create a blueprint for the development of a relational database to support the collection, aggregation, and communication of process information. To develop UML class diagrams, the REA framework (resources, events, and agents) is a proven approach to describing business ...

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 498 | Lượt tải: 0

Event 6 Adjustment for Recognition of Uncollectible Accounts Expense Using the percent of revenue method, Allen’s Tutoring Services recognized uncollectible accounts expense for 2015.

24 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 749 | Lượt tải: 0

The accountant’s role requires trust and credibility. Accounting information is worthless if the accountant is not trustworthy. Therefore, the accounting profession requires high ethical standards.

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 529 | Lượt tải: 0

The accountant’s role requires trust and credibility. Accounting information is worthless if the accountant is not trustworthy. Therefore, the accounting profession requires high ethical standards.

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 593 | Lượt tải: 0

The INSERT INTO operator inserts data into a SQL table. The UPDATE operator is for updating data in a SQL table. The DELETE FROM operator deletes data from a SQL table. SELECT DISTINCT clause selects a column without showing repetitive values. The BETWEEN operator can be used to specify the end points of a range. Membership Operator (IN) a...

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 556 | Lượt tải: 0

Event 3: JPS collected the balance of the account receivable from the customer that purchased the goods in Event 1a. The discount was 1/10, net 30. Payment is received within the discount period. Decrease assets (accounts receivable). Decrease equity (retained earnings). Event 3 ALT1: The collection occurs before the discount period has expired...

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 663 | Lượt tải: 0