... procedure in this chapter because it is
simpler and commonly used in practice.
19
Accounting Principles:
Managerial Accounting
A Textbook Equity Open College Textbook
originally by
Hermanson, ... is
Textbook Equity’s derivative work based on Accounting Principles: A Business
Perspective First Global Text Edition, Volume 2 Managerial Accounting , utilizing
the permissions g...
... 10
Financial Statements
Overview of Financial Statements
Financial Accounting Standards Board (FASB) states that a full set
of financial statements should include:
• ... equipment
Spends $1,000 to purchase inventory
$4,000
$4,000
$5,000
$5,000
$1,000
$1,000
$1,000
Accounting Principles
and Concepts
Sharon Z. Weiss, Esq.
Professor David East, Esq.
Andrea Hartley, ... not contained in t...
... sóatể
L p kậ ế
ho chạ
Ra
quy t đ nhế ị
1
1
KẾ TOÁN QUẢN TRỊ
KẾ TOÁN QUẢN TRỊ
MANAGERIAL ACCOUNTING
MANAGERIAL ACCOUNTING
Giảng viên: Th.S. HỒ PHAN MINH ĐỨC
Giảng viên: Th.S. HỒ PHAN MINH ĐỨC
Email:
... Linh
References
Financial accounting – Clyde P.
Stickney; Roman L. Weil
Accounting – Charles T. Horngren;
Walter T. Harrison; Linda Smith Bamber
Principles of accounting –Belverd E
Needles, ... 3
Principles of Accounting
by Nguyen Bao Linh
Accounting Period
To periodically provide information to
users, the firm’s operating process is
allotted into relatively equal perio...
... of accounting Lecture 4
7/17/2006 Nguyễn Tấn Bình 47
References
Horngren – Sundem – Elliott
Introduction to Financial Accounting, 8
th
Edition, Prentice Hall, 2002.
Stickney – Weil
Financial Accounting, ... of accounting Lecture 4
7/17/2006 Nguyễn Tấn Bình 29
Demonstrating the inferential direct method
Revenue
• Since revenues on the income statement are
recognized on the accrual basis...
... Standard
(this is the name given to UK accounting standards created since 1990)
GAAP Generally accepted accounting practice
HCA Historic cost accounting
IAS International Accounting Standard
IFRS International ... used.
What is accounting?
This is not an easy question. What do you think accounting is? The scope
and definition of accounting changes throughout time. In general, it...
... Conceptual Framework of Accounting
The Conceptual Framework of Accounting
The Conceptual Framework of Accounting
The Conceptual Framework of Accounting
SO 1 Explain the meaning of GAAP and identify ... of accounting.
SO 5 Identify the basic principles of accounting.
Principles
Principles
Principles
Principles
Chapter
7-22
Revenue Recognition - companies should recognize
revenue...