STRICTLY PRIVATE AND CONFIDENTIAL Ir. Fredy Sibarani fredy1811@gmail.com Direct: +62 22 200 6535 Mobile: +62 8180 935 7788 +62 21 26700078 Assistant to President Director/General Manager ‚ Perum Perumnas Senior Advisor/Investor‚ PT Trimegah Securities‚ Tbk - Bandung Jan.2009 -- Now Jul. 2007 – Oct. 2008 Advising my self and several potential equity investors trading their money in stock. Team Leader‚ PT PP London Sumatra Indonesia‚ Tbk - Jakarta Jan. 2007 – Jul. 2007 Led land
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ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized
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Case study on MacCloud Winery Questions 1. Applying the principles of accrual accounting‚ how should Mike treat the expenditures for the land‚ vines‚ vine planting‚ fertilizing‚ water? Be specific regarding the treatment over time‚ including amounts‚ and the rationale for the treatments. Answer: Following the key accrual accounting concepts: Conversation‚ Realization and Matching‚ we think Mike should treat the expenditures as follows: |No. |Item Description |Treatment
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Amy Beckman- Page General Psychology 5 November 2013 The Case of Ben Introduction “The Case of Ben” analyzes eight different Psychology theories: Psychoanalytical‚ Behavioral‚ Cognitive‚ Humanistic‚ Biological and Evolutionary‚ and Sociocultural. Ben is a thirty-five year old male who works for a postal company and who began to have life changing problems. Throughout Ben’s life‚ he experiences weird behavior and thoughts‚ which can be explained by using the theories. He hears voices in
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organisational plan and all the related measures that an entity adopts to: * safeguard assets * encourage adherence to company policies * promote operational efficiency * ensure accurate and reliable accounting records. It is either an administrative control or an accounting control Characteristics of an effective internal control system include: * Competent‚ reliable‚ and ethical personnel * Assignment of responsibilities * Proper authorisation * Separation of duties
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Content Content 1 Introduction 1 1.Task one 2 The models and concepts affecting the pricing decisions taken by organisations‚ critically reflecting upon their usefulness 2 2‚ Task two 6 The role of standard costing and variance analysis in management accounting and a critically discussion of the value and limitations of variance analysis as a means of identifying key areas which have contributed to the overall profit figure. 6 3‚ The advantages and disadvantages of introducing an Activity
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1. Why was the succession of Ursula Burns to the top position at Xerox considered historic? It was considered historic because Ursula M. Burns was the first African-American woman to lead a major U.S corporation and she also was the first female CEO to take the reins from another woman. During those times it was hard for a woman to get a job and it was even harder if she was a minority. Further‚ she succeeded another woman‚ Anne Mulcahy‚ who was one of the very few women to head a major U.S. corporation
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Financial Accounting Part I Textbook for Class XI © no N C tt E o R be T re pu bl is he Accountancy d ISBN 81-7450-507-5 First Edition February 2006 Phalguna 1927 Reprinted October 2006 Kartika 1928 October 2007 Kartika 1929 January 2009 Magh 1930 January 2010 Magha 1931 January 2011 Magha 1932 PD 90T RPS © National Council of Educational Research and Training‚ 2006 ALL RIGHTS RESERVED No part of this publication may be reproduced‚ stored in a retrieval system or transmitted‚
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U. S. Generally Accepted Accounting Principles (U. S. GAAP) and International Financial Reporting Standards (IFRS) There are numerous companies that use different types of accounting standards or rules. International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles the most popularly used by companies. IFRS is a set of accounting standards that provides a global framework for how public companies prepare and disclose their financial statements. The U.S. Generally
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COURSE ACCOUNTING IA CODE CAC 1107 AIM The purpose of the course is to provide an understanding of the basic concepts and techniques of accounting and their application to business management. The course covers the accounting cycle and assumes no prior knowledge of accounting. The course is intended for those who will use accounting information as managers rather than those who will prepare it as accountants. In appreciation of the question of the semantic value of accounting information
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