Tài liệu Kế Toán - Kiểm Toán

Why Accuracy Matters While most companies record transactions very carefully, the reality is that mistakes still happen. For example, bank regulators fi ned Bank One Corporation (now JPMorgan Chase) $1.8 million because they felt that the unreliability of the bank’s accounting system caused it to violate regulatory requirements. Also, in recent ye...

81 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 581 | Lượt tải: 1

Helps management answer such questions as: How much and what kind of debt is outstanding? Were our sales higher this period than last? What assets do we have? What were our cash inflows and outflows? Did we make a profit last period? Are any of our product lines or divisions operating at a loss? Can we safely increase our dividends to shareh...

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For assets, the beginning balance is on the left side, or debit side. For liabilities and owner’s equity, the beginning balances are on the right hand side, or credit side. For asset accounts, increases are entered on the debit side. Decreases are entered on the credit side. For liabilities and owner’s equity accounts, increases are entered on...

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Money received from customers from credit sales is referred to as money received on account. In Chapter 1 we learned that the liability incurred by a business when it promises to pay its creditors is called accounts payable.

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Overview of the Conceptual Framework Three levels: First Level = Objectives of Financial Reporting Second Level = Qualitative Characteristics and Elements of Financial Statements Third Level = Recognition, Measurement, and Disclosure Concepts.

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Cash, and other resources that are reasonably expected to be realized in cash or sold or consumed in the business within one year or the operating cycle, are called: Current assets. Intangible assets. Long-term investments. Property, plant, and equipment.

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I Felt the Pressure—Would You? “I felt the pressure.” That’s what some of the employees of the now-defunct law firm of Dewey & LeBoeuf LLP indicated when they helped to overstate revenue and use accounting tricks to hide losses and cover up cash shortages. These employees worked for the former finance director and former chief financial officer (...

52 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 797 | Lượt tải: 1

Assets are the property owned by a business. Liabilities are debts owed by a business. Owner’s equity is the difference between the assets and the liabilities and represents the financial interest of the owner in a business.

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Essential characteristics of accounting are: the identification, measurement, and communication of financial information about economic entities to interested parties.

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a) Đặc trưng và các loại sổ: - Các nghiệp vụ kinh tế, tài chính phát sinh được kết hợp ghi chép theo trình tự thời gian và theo nội dung kinh tế (theo tài khoản kế toán) trên cùng một quyển sổ kế toán tổng hợp duy nhất là sổ Nhật ký - Sổ Cái. - Căn cứ để ghi vào sổ Nhật ký - Sổ Cái là các chứng từ kế toán hoặc Bảng tổng hợp chứng từ kế toán cùng...

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