Tài liệu Kế Toán - Kiểm Toán

Planning stage Managers use information about costs to Set performance expectations Estimate unit costs Executing stage Managers Make decisions about Controlling costs Managing the company’s activity volume Ensuring quality Negotiating prices Use timely cost and volume information and actual unit costs to support their decision making

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Managers trace costs to cost objects to develop a fairly accurate measurement of costs Cost objects include Products or services Sales territories Departments Operating activities Both direct and indirect measures of costs are used to support Pricing decisions Decisions to reallocate resources to other cost objects

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Managers execute the business plan by overseeing the daily operations of the organization Small organizations Managers have frequent direct contact with employees Supervise and interact with employees to help them learn a task or improve performance Larger, more complex organizations Less direct contact between managers and employees May moni...

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The annual report of a publicly held corporation is an important source of financial information The main parts of an annual report Management's analysis of the past year's operations The financial statements The notes to the statements, including the principal accounting procedures used by the company The auditors' report A summary of operat...

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There are two methods of converting the income statement from an accrual basis to a cash basis The direct method Adjusts each item in the income statement to its cash equivalent More easily understood by the average reader The indirect method Lists only necessary adjustments to convert net income to net cash flows Superior from an analyst’s p...

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Unsecured bonds Issued on the general credit of the organization Also called debenture bonds Secured bonds Assets are pledged as guarantee of repayment Specific asset(s) General category of property, plant, or equipment

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is the change in a company’s equity from sources other than owners during a period Includes Net income Changes in unrealized gains and losses Other items affecting equity FASB has taken position that income for a period should be all-inclusive, comprehensive income May be reported on income statement or separate statement, but usually reporte...

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Corporations dominate the economy in total dollars of assets and output of goods and services Even though sole proprietorships and partnerships outnumber corporations in the U.S. Contributed capital New funds are raised by issuing bonds, new common stock, and preferred stock

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The owners’ equity in a partnership Separate Capital and Withdrawals accounts are maintained for each partner With a sole proprietorship, there is only one Capital account and one Withdrawals account Income and losses must be divided among the partners

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The operating cycle converts cash to purchases, to sales, to accounts receivable, and back to cash Most current liabilities support this cycle Failure to manage related cash flows can have serious consequences If suppliers are not paid, they may not ship A continued inability to meet payments when due can lead to bankruptcy

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