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Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 5: Basic accounting standards. The learning objectives for this chapter include: Explain the role of accounting standards, define AARF and AASB, outline the process for development of Australian accounting standards, discuss the development of the conceptual framework and the Statements of Accounting Concepts,...
29 p dtu 23/09/2023 58 0
Từ khóa: Accounting for business, Lecture Accounting for business, Accounting standards, Australian accounting standards, Conceptual framework, Financial reports
Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 3: Financial accounting reports. The learning objectives for this chapter include: Describe the purpose and format of a statement of financial performance, explain the difference between gross profit and net profit, differentiate between cash and accrual accounting systems,...
37 p dtu 23/09/2023 50 0
Từ khóa: Accounting for business, Lecture Accounting for business, Financial accounting reports, Statement of financial performance, Accrual accounting systems, Statement of financial position
Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 4: Limitations of accounting. After you have mastered the material in this chapter, you will be able to: Explain the term ‘generally accepted accounting principles’; explain the effects of the following accounting principles on the measurement of assets, revenues and expenses: historical cost, monetary unit, going concern, accounting period, conservatism.
9 p dtu 23/09/2023 53 0
Từ khóa: Accounting for business, Lecture Accounting for business, Accounting reports, Accounting principles, Historical cost, Monetary unit
Lecture Fundamental accounting principles (21e) - Chapter 24: Performance measurement and responsibility accounting. After completing this chapter you should be able to: Define standard costs and explain how standard cost information is useful for management by exception, describe variances and what they reveal about performance, analyze changes in sales from expected amounts, prepare a flexible budget and interpreta flexible budget...
39 p dtu 23/09/2023 26 0
Từ khóa: Flexible budgets, Standard costs, Flexible budget reports, Accounting principles, Fundamental accounting principles, Lecture Fundamental accounting principles
Lecture Fundamental accounting principles (21e) - Chapter 16: Reporting the statement of cash flows
Lecture Fundamental accounting principles (21e) - Chapter 16: Reporting the statement of cash flows. After completing this chapter you should be able to: Distinguish between operating, investing, and financing activities, and describe how noncash investing and financing activities are disclosed; analyze the statement of cash flows and apply the cash flow on total assets ratio; prepare a statement of cash flows; compute cash flows from...
41 p dtu 23/09/2023 25 0
Từ khóa: Cash flow reporting, Cash flows, Accounting principles, Fundamental accounting principles, Lecture Fundamental accounting principles
Lecture Fundamental accounting principles (21e) - Chapter 18: Managerial accounting concepts and principles. After completing this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for...
39 p dtu 23/09/2023 24 0
Từ khóa: Lecture Fundamental accounting principles, Managerial accounting, Managerial cost, Reporting manufacturing activities, Accounting principles, Fundamental accounting principles