'Accounting entity' diaporamas de présentation

Year 11 Accounting

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Chapter 17: Intercorporate Equity Investments

Chapter 17: Intercorporate Equity Investments. Relevant circumstances Consolidation Pooling of interests Purchase method New entity approach Pro rata Equity method Fair value method Special Purpose Entity. Reporting on Intercorporate Equity Investments.

413 views • 21 slides

Slides for Class 4 H ADM 545 January 31, 2002

Slides for Class 4 H ADM 545 January 31, 2002. General Principals of Accounting. Financial Versus managerial accounting Principles of Accounting Conventions of Accounting. Financial Accounting. Primary outputs of financial accounting are four financial statements: Balance sheet

339 views • 15 slides

Slides for Class 4 H ADM 545 January 31, 2002

Slides for Class 4 H ADM 545 January 31, 2002. General Principals of Accounting. Financial Versus managerial accounting Principles of Accounting Conventions of Accounting. Financial Accounting. Primary outputs of financial accounting are four financial statements: Balance sheet

304 views • 15 slides

Slides for Class 4 H ADM 545 January 31, 2002

Slides for Class 4 H ADM 545 January 31, 2002. General Principals of Accounting. Financial Versus managerial accounting Principles of Accounting Conventions of Accounting. Financial Accounting. Primary outputs of financial accounting are four financial statements: Balance sheet

153 views • 15 slides

Basic Principles

Basic Principles. We are taking a USER perspective, not a PREPARER perspective. Basic Principles. The Accounting Entity The business unit for which the financial statements are being prepared. Basic Principles. Going Concern

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NJASBO School Finance/Accounting

NJASBO School Finance/Accounting. Kateryna W. Bechtel, CPA bechtelk@eht.k12.nj.us 609-457-9510. 2013 Class meeting dates. Sept. 7, 14, 21, 28 Oct. 5, 19, 26 Nov. 2, 16, 23 10 Sessions/52 hrs. Uniform Chart of Accounts. Accounts and account numbers used by all NJ School Districts

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GENERALLYACCEPTED ACCOUNTING PRINCIPLES GAAP

GENERALLYACCEPTED ACCOUNTING PRINCIPLES GAAP. 1. ENTITY CONCEPT. An accounting entity is an organisation that stands apart from other organisations or individuals as a separate economic unit Company vs shareholder. 2. RELIABILITY. Reliable information Data supported by convincing evidence

253 views • 9 slides