cash method of accounting
Principles of Accounting- Preparing the Statement of Cash Flows
Ngày tải lên :
26/10/2013, 17:15
... Program
2005-2006
Principles of accounting Lecture 4a
7/17/2006
Nguyễn Tấn Bình
45
Statement of Cash Sources and Uses
Bo Ho Company
The statement of cash sources and uses is the precursor of the
statement of cash flows; ... the end of
the cash flow statement
•
Total net cash flow + the beginning cash
balance = the ending cash balance
•
Or, the ending cash balance – the beginning
cash balance = total net cash flow
7/17/2006
Nguyễn ... the Statement
of Cash Flows
Two items usually shown on the statement
of cash flow in the indirect method:
Profits or losses from sales of
fixed assets
(investing)
Profits or losses...
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Principles of Accounting- Statement of Cash Flows
Ngày tải lên :
26/10/2013, 17:15
... Program
2005-2006
Principles of accounting Lecture 4
7/17/2006 Nguyễn Tấn Bình 25
Preparing
the statement of cash flows
A statement of cash flow includes three parts
Net cash flow from operating (I)
Net cash flow ... (II)
Net cash flow from financing (III)
Total net cash flows = I + II + III
+ Beginning cash balance
= Ending cash balance
7/17/2006 Nguyễn Tấn Bình 26
Two methods
of preparing the statement of cash ... Program
2005-2006
Principles of accounting Lecture 4
7/17/2006 Nguyễn Tấn Bình 3
The main objective of
the statement of cash flows
• Shows the relationship between the Net
Income and Net Cash Flow
• Explains how cash...
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Principles of Accounting
Ngày tải lên :
22/10/2013, 10:15
... Bao Linh 10
Principles of Accounting
by Nguyen Bao Linh
Cost of Supplies
Suppose that an ending-period inventory
reveals a stationery balance of $200
Hence, the portion of stationery used
during ... Linh 11
Principles of Accounting
by Nguyen Bao Linh
Depreciation Expense
Suppose that the office equipment is
depreciated under the straight-line method and
has a usable life of 5 years (60 months)
The ... Teaching Program
2005-2006
Lecture Notes 3
Income Statement
Nguyen Bao Linh 1
Principles of Accounting
Principles of Accounting
Fulbright Economics Teaching Program
Ho Chi Minh City, Vietnam
Academic...
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Tài liệu Pricing Stock Options Under Stochastic Volatility And Interest Rates With Efficient Method Of Moments Estimati ppt
Ngày tải lên :
21/12/2013, 01:20
... biases of the model option prices,
while the MARE statistic measures the dispersion of relative biases of the model
prices. The difference between MARE and MRE suggests the direction of the bias
of ... to the use of implied volatility or volatility risk. The Black-Scholes model
exhibits similar pattern of mispricing, namely underpricing of short-maturity options
and over-pricing of long-maturity ... ba-
sis of the BIC inclusion of these parameters was not justified. Therefore we included
no cross terms between ln σ
2
st
and ln σ
2
rt
in (5) and (6); (iv) As far as the choice of a
19
of the...
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Tài liệu Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand doc
Ngày tải lên :
17/02/2014, 09:20
... equity method of accounting for affiliated companies each may be categorized
in terms of faithfulness to clean surplus and extent of conservatism.
We address the implications of these accounting ... summary
of our analysis of these accounting practices.
Table 1. Accounting Standards and Standard Setting in the Six Countries
Country
Primary basis for
accounting standards
Independent accounting
standards ... Values and Yields and
Accounting Numbers.'' Journal of Business Finance and Accounting, (October) 9(3): 61±381.
Accounting Practices and the Market Valuation of Accounting Numbers 469
Following...
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Tài liệu THE HISTORICAL EVOLUTION OF ACCOUNTING IN CHINA: THE EFFECTS OF CULTURE docx
Ngày tải lên :
17/02/2014, 10:20
... standards-setting
-No written private accounting standards
Accounting Profession / Accountant
-Confucianism -The status of accounting profession
-Buddhism -Government accounting officials – noblemen
-Private ... the accounting system and processes in China and the current
state of the accounting profession. They suggested that accounting measurement and
disclosure in China, the development of the accounting ... Part of the
reform of the system of accounting and auditing was to replace the Ministry of Revenue with
the Ministry of Finance and Expenditure, which was responsible for the transportation of...
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Tài liệu KEEPING ACCOUNTS BY THE BOOK: THE REVELATION(S) OF ACCOUNTING pdf
Ngày tải lên :
18/02/2014, 01:20
... The "Whole Office of the Law" in the Theology of John Calvin. Journal of Law
and Religion 3, 117-139.
Preserved, S. (1911). The methods of Reformation interpreters of the Bible. The ... religieuse. Paris: Seuil.
Laughlin, R. (1988). Accounting in its Social Context: An Analysis of the Accounting Systems of the
Church of England. Accounting, Auditing & Accountability Journal ... foundations of accounting
hal-00477759, version 1 - 30 Apr 2010
- 20 -
regardless of any imperative to constitute economic profits. This paper was an attempt to
approach the essence of accounting. ...
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Tài liệu Sarbanes-Oxley and the Outsourcing of Accounting docx
Ngày tải lên :
18/02/2014, 01:20
... for outsourcing accounting related work following SOX.
VI. The Impact of Sox on the Future of Outsourcing
Global Accounting Standards
The future of the outsourcing/offshoring of accounting- related ... emergence of global accounting standards and
the future of accounting outsourcing. From these ve perspectives, the out-
sourcing of accounting can be ascertained in its entirety on accounting ... outsourcing and offshoring of professional
services has grown phenomenally. Of particular interest is the growth of off-
shore Business Process Outsourcing (BPO) to the growing markets of Austra-
lia,...
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Tài liệu The Pure Logic of Accounting: A Critique of the Fair Value Revolution pptx
Ngày tải lên :
18/02/2014, 01:20
... Finance and Accounting, 10 (3): 451-
479.
Lavoie, D. 1987. “The accounting of interpretations and the interpretation of
accounts: The communicative function of the language of business”.
Accounting, ... COST TO FAIR VALUE ACCOUNTING
2.
ACCOUNTING FOR BUSINESS AND SOCIETY
2.1 The role of accounting principles in forming accounting standards
2.2 What does “fair” mean for accounting principles? ...
2.3 The nature of accounting pursuant to the accountability perspective
2.4 The drift away from classic accounting principles
2.5 A defence of classic accounting principles
3.
ACCOUNTING FOR...
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Tài liệu Corporate Ownership structure and the Informativeness of Accounting Earnings in East Asia doc
Ngày tải lên :
18/02/2014, 01:20
... = the number of industry segment(s) of firm i. V
i
=
the voting rights level of the largest ultimate owner of firm i. CV
i
= the ratio of cash flow rights over voting rights
of the largest ... = the number of industry segment(s) of firm i. V
i
= the voting
rights level of the largest ultimate owner of firm i. CV
i
= the ratio of cash flow rights over voting rights of the largest ... value of equity at the beginning of the year. SIZE = the natural logarithm of the market value of equity in
millions of U.S. dollar at the beginning of the year. Q = the market value of equity...
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Tài liệu Review of Accounting and Finance Volume 8 ppt
Ngày tải lên :
19/02/2014, 13:20
... received his PhD from the University of Georgia in December of 2008. He will be
an Assistant Professor of Finance at the University of San Diego in the fall of 2009. His research
is in asset pricing.
Jeffry ... period of decline in the
history of the stock market. In this section we explore both of these issues: the volatility
and resiliency of the market since the crash, and the unusual nature of trading ... fundamental factors of the seizing up of the
credit markets, major declines in the price of housing and resulting foreclosures,
declines in the value of CMOs, and the extent of bank leverage, bank...
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Tài liệu Báo cáo khoa học: "An Evaluation Method of Words Tendency using Decision " docx
Ngày tải lên :
20/02/2014, 16:20
... than that of straight line (2). The value of
the slice of regression straight line (1) is also higher
than that of regression straight line (2). So, we can
decide that the words of the regression ... than that of straight line (2). The value of the
slice of regression straight line (1) is also higher than
that of regression straight line (2). So, we can decide
that the words of the regression ... versus degree of
scattering because of the arrangement of frequencies
of words in rectangular coordinates as shown in Fig. 2.
In such case, there will be some problems in the point
of reliability...
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- work method of analysis
- method of the survey
- efficient method of moments
- method of writing english
- his method of translation
- critical scientific method of thinking
- the regime of accounting
- efficient method of moments emm
- an evaluation method of words
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