Eighth Edition Fundamental Financial Accounting Concepts Thomas P. Edmonds University of Alabama–Birmingham Frances M. McNair Mississippi State University Philip R. Olds Virginia Commonwealth University Edward E. Milam Mississippi State University (Contributing Author) FUNDAMENTAL FINANCIAL ACCOUNTING CONCEPTS Published by McGraw-Hill/Irwin‚ a business unit of The McGraw-Hill Companies‚ Inc.‚ 1221 Avenue of the Americas‚ New York‚ NY‚ 10020. Copyright © 2013‚ 2011‚ 2008‚ 2006
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一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashier’s cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds
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product is sold. B. When the premium offer expires. C. Over the life cycle of the product to which the premium relates. D. When the premiums are claimed. 4. The accounting concept that requires recognition of a liability for customer premium offers is: A. Periodicity. B. Conservatism. C. Historical cost. D. The matching principle. 5. Accounting for cost of incentive programs for frequent customer purchases involves: A. Recording an expense and a liability each period. B. Recording a liability and a
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(Stoltz‚ 2007:15) in-text reference and then in your reference list Stoltz‚ A. (2007) Financial Management: Fresh Perspectives. Pearson Education: Cape Town. Extensive and credible academic references are required to demonstrate that you have researched the topics fully and that you can substantiate your arguments critically. Please respect the introduction‚ body‚ and conclusion format for answering questions. Version_1 © Regenesys Business School • • 1 Assessment Terminology:
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Managerial Accounting Vs Financial Accounting Resources carbon.cudenver.edu/~gcolbert/6550.ch12.pdf MANAGERIAL ACCOUNTING AND COST-VOLUME-PROFIT Managerial Accounting Contrasted to Financial Accounting. Managerial accounting supports Managerial Accounting vs. Financial Accounting cob.ohio-state.edu/~bentz_1/525/problems/Finvsmgrl.doc Bentz Financial vs. Managerial Accounting in which financial accounting and managerial accounting are alike in which managerial accounting seems to differ from
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discuss principles of and similarities and differences between financial and management accounting and to highlight how management accounting could be used to improve TVD’s performance. In particular‚ one of the management accounting techniques‚ benchmarking‚ is used as an example of how MA can help a business to run successfully. Today‚ accounting is an important aspect of business. The primary idea is to present financial and non-financial information so that the company can make good decisions and
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so similar to cah‚ they are combined with it on the balance sheet. 6. Two items that are often encountered in reconciling a bank statement that may caus cash per the bank statement to be larger than the balance of cash shown in the depositor’s accounting records include credits for interest earned and credit for collecting a note receivable on behalf of the depositor. These would be noted in the reconciliation as credit memoranda. 7. Investments in marketable securities are shown separately
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Moffitt‚ PhD Course Name: ACCT 3001 v1.0 (Section 3) Module 1: Financial Accounting & Accounting Standards 1. Differentiate broadly between financial accounting and managerial accounting. -Financial accounting measures‚ classifies‚ and summarizes in report from those activities and that information which relate to the enterprise as a whole for use by parties both internal and external to a business enterprise. Managerial accounting also measures‚ classifies‚ and summarizes in report form enterprise
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Introduction Financial accounting and management accounting both prepare and analyze financial data. However‚ certain aspects of these two fields are very different. This article discusses the various differences between financial accounting and management accounting. The differing characteristics to be discussed include the users of information‚ the types of information‚ regulatory oversight‚ and frequency of reporting. Users of Information Financial accounting and management accounting provide
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STUDENT NO: …………………………... SEMINAR TUTOR …………………………... Introduction Accounting is concerned with providing both financial and non-financial information that will help decision makers to make good decisions. An understanding of accounting therefore requires an understanding of the decision making process and an awareness of the users of accounting information. The major purposes of accounting are to formulate overall strategies and long-run plans. Resource allocation decisions such
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