Intermediate Accounting - Chap001 docx

Intermediate Accounting - Chap001 docx

Intermediate Accounting - Chap001 docx

... flows. 1-1 1 Cash Versus Accrual Accounting Cash Basis Accounting 1-1 2 Cash Versus Accrual Accounting Cash flows in any one year may not be a predictor of future cash flows. Cash Basis Accounting 1-1 3 Cash ... information. Cash Versus Accrual Accounting 1-1 5 Learning Objectives Define generally accepted accounting principles (GAAP) and discuss the historical developm...
Ngày tải lên : 20/03/2014, 17:20
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Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

... http://www.iasb.org/NR/rdonlyres/6BD0620 0-0 FC 6-4 3B4-B312-A918E333B65F/0/IAS7.pdf IAS 39 Financial Instruments: Recognition and Measurement http://www.iasb.org/NR/rdonlyres/339C384D-045B-47D7-AA8E-8D26DFA726FB/0/IAS39.pdf ... http://www.iasb.org/NR/rdonlyres/E366C16 2-1 7E 4-4 FBE-80EB-7A506A615138/0/Framework.pdf IAS 8 Accounting Policies, Changes in Accounting Estima...
Ngày tải lên : 18/02/2014, 01:20
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UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

... stilldisclose the pro-forma net income and pro-forma earnings per share (if presented), as if the fair value method had been used to account for the stock-based compensation cost. Illus- tration 1 7-5 illustrates ... Share Re- porting: Time for an Overhaul?’’ Accounting Horizons (September, 1989), pp. 2 1-2 7 which rec- ommends an expanded disclosure format but elimination of many of th...
Ngày tải lên : 06/03/2014, 21:20
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Intermediate Accounting - Chap002 pdf

Intermediate Accounting - Chap002 pdf

... entry to the Cash ledger account. 2-1 4 Posting Journal Entries 1 2-1 5 Posting Journal Entries 2 3 2-1 6 Posting Journal Entries 4 5 2-1 7 6 Posting Journal Entries 2-1 8 Posting Journal Entries Post ... entry. $2,000 - $1,200 = $800 supplies used 2-2 9 After posting, the accounts look like this: Prepaid Expenses Beg. bal. - 2,000 800 Bal. 1,200 Supplies Beg. bal...
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