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Intermediate Accounting - Chap009 potx

Intermediate Accounting - Chap009 potx

Intermediate Accounting - Chap009 potx

... %. 9-2 Learning ObjectiveUnderstand and apply the lower-of-cost-or-market rule used to value inventories. 9-3 0Retail Inventory Method - Average CostMatrix, Inc. uses the average cost retail ... the Cost-to-Retail %.The primary difference between this and our earlier, simplified example, is the inclusion of markups and markdowns in the computation of the Cost-to-Retail %. 9-2 Learning ... retail.4.4.Cost-to-retail % x Ending inventory at Cost-to-retail % x Ending inventory at retail = Estimated ending inventory at retail = Estimated ending inventory at cost.cost. 9-2 6Retail...
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Intermediate Accounting - Chap011 potx

Intermediate Accounting - Chap011 potx

... ValueResidual ValueSum-of-the-Years’ Digits (SYD)1 1-2 102000400060008000100001200014000160001 2 3 4 5Life in YearsDepreciationSum-of-the-Years’ Digits (SYD)1 1-2 2Declining-Balance (DB) ... years.Sum-of-the-Years’-Digits (SYD)1 1-1 82Use this in your computation of SYD Depreciation for Years 1 & 2.Use this in your computation of SYD Depreciation for Years 1 & 2.Sum-of-the-Years’ ... is depreciation forthe first two years usingdouble-declining-balance?Double-Declining-Balance (DDB)1 1-2 5Double-Declining-Balance (DDB)1 1-2 6Accumulated UndepreciatedDepreciation Depreciation...
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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 Estimates and Errors http://www.iasb.org/NR/rdonlyres/F9A4C4D 6-4 C8 7-4 3C3-BF6 1-4 DC8CA8BC1A1/0/IAS8.pdf Exercises ... http://www.iasb.org/NR/rdonlyres/80B373BF-BB1 6-4 5AB-B3F 7-8 385CD4979EA/0/IAS1.pdf Unit 3 – Income Statement and Other Comprehensive Income 11 Incorporating IFRS into Intermediate Accounting Exercises 1....
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Costing the Banking Services: A Management Accounting Approach potx

Costing the Banking Services: A Management Accounting Approach potx

... Kerebel (1997, p.6 0-6 2), Helmi and Hindi (1996, p. 5-1 9), Blake (1996, p. 5-4 3), Ernst and Young (1995, p.12 3-1 40), Weiner (1995, p.3 7-3 8), Kimball (1993., p. 5-2 0), Mabberly (1992, p.1 7-7 9), Sapp, Crawford ... management accounting models", Management Accounting [US], February. p.1 3-1 8. [30] MÉRINDOL, N., OBADIA, S. [1998]: "Le choix de la méthode ABC", Banque, no.596. p. 2 6- 27. [31] ... Management Accounting, vol.7, no.1, p. 4 4-5 7. [38] REZAEE, Z. [1991]: "The relevance of managerial accounting concepts in the banking industry", The Journal of Bank Cost and Management Accounting, ...
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UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

... stilldisclosethe pro-forma net income and pro-forma earnings per share (if presented), as if the fairvalue 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 the computational proce-dures ... 2007 (Expiration date)Paid-in Capital—Stock Options 80,000Paid-in Capital from Expired Stock Options 80,000(80% ן 100,000)Paid-in Capital—Stock Options 176,000Paid-in Capital from Expired...
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Predicting Material Accounting Misstatements* potx

Predicting Material Accounting Misstatements* potx

... returnLaggedmarket-adjustedstock returnrett-1+ Previous year’s annual buy-and-holdreturn inclusive of delisting returnsminus the annual buy-and-holdvalue-weighted market returnBook-to-market bm ... leverage + Long-term Debt (DATA 9) ⁄ TotalAssets (DATA 6)Market-adjustedstock returnrett+ Annual buy-and-hold returninclusive of delisting returnsminus the annual buy-and-holdvalue-weighted ... lease obliga-tions following Ge 2007.Another off-balance-sheet activity is the accounting for pension obliga-tions and related plan assets for defined benefit plans. Firms have consider-able flexibility...
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PHd and master’s studies in Business, economics and accounting History potx

PHd and master’s studies in Business, economics and accounting History potx

... Asia-Pacific region ̠ staple and export-led growth ̠ new economic history ̠ accounting history including international financial reporting, regulation and governance and public sector accounting ... 12Business, economics and accounting History networkPHd and master’s studies in Business, economics and accounting History2 Victoria University of WellingtonBusiness, economics and accounting History ... professional education, accounting history especially 19th Century New Zealand and developments in management accounting, and the impact of information technology in accounting. carolyn.fowler@vuw.ac.nz...
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Intermediate Accounting - Chap001 docx

Intermediate Accounting - Chap001 docx

... flows. 1-1 1Cash Versus Accrual Accounting Cash Basis Accounting 1-1 2Cash Versus Accrual Accounting Cash flows in any one year may not be apredictor of future cash flows.Cash Basis Accounting 1-1 3Cash ... information.Cash Versus Accrual Accounting 1-1 5Learning ObjectivesDefine generally accepted accounting principles (GAAP) and discuss the historical development of accounting standards. 1-1 6The Development ... presentEvolution of Standard-Setting Process1938 – 1959: Committee on Accounting Procedures (CAP)1959 – 1973: Accounting Principles Board (APB) 1-1 8Current Standard Setting - FASBwww.fasb.orgSupported...
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Intermediate Accounting - Chap002 pdf

Intermediate Accounting - Chap002 pdf

... entry to the Cash ledger account. 2-1 4Posting Journal Entries1 2-1 5Posting Journal Entries2 3 2-1 6Posting Journal Entries45 2-1 76Posting Journal Entries 2-1 8Posting Journal EntriesPost ... entry.$2,000 - $1,200 = $800 supplies used 2-2 9After posting, the accounts look like this:Prepaid ExpensesBeg. bal. - 2,000 800 Bal. 1,200 SuppliesBeg. bal. - 800 Bal. 800 Supplies Expense 2-2 The ... account.1 2-1 9Posting Journal Entries23Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved. Review of the Accounting Process2 Insert Book Cover Picture 2-2 0Posting...
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Intermediate Accounting - Chap003 ppt

Intermediate Accounting - Chap003 ppt

... amortization© 3-1 2Learning ObjectivesIdentify and describe the two balance sheet liability classifications. 3-1 3(In milions) 2004 2003Liabilities:Current liabilities: Current portion of long-term ... current liabilities 4,732 3,335 Long-term debt, less current portion 2,837 1,709 Other long-term liabilities Deferred income taxes 1,181 882 768 657 Self-insurance accruals 591 536 Deferred ... satisfied within one year or operating cycle, whichever is longerLong-Term LiabilitiesLong-Term Liabilities 3-1 6(In millions, except shares) 2004 2003Common Stockholders' Investment:Common...
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