'Bad debts' presentation slideshows

YING WA GIRLS’ SCHOOL PRINCIPLES OF ACCOUNTS Prepared by: Mr. CHEUNG Outlines What is Accounting? Curriculum of CE Principles of Accounts Academic and career prospects of studying Accounts Qualities of studying Principles of Accounts What is Accounting? Accounting is concerned with:

Chapter 7: Cash and Receivables Intermediate Accounting Kieso, Weygandt, and Warfield Part 1: Cash and Cash Equivalents Cash and Cash Equivalents: Issues Definition of “cash” : various items that comprise cash.

The Revenue/ Receivables/Cash Cycle. Learning Objectives. Explain the normal operating cycle of a business. Prepare journal entries to record sales revenue, including the accounting for bad debts and warranties for service or replacement.

Review of Financial Reporting & Analysis. Prof. Phil Drake. CFA Exam Weights. Our Approach Tonight. We have only two hours. Giddy up The emphasis is on review. You should know this material, but not at the depth you need to understand.

Chapter 7. Deductions and Losses: Certain Business Expenses and Losses. The Big Picture (slide 1 of 2). Martha is nearing the end of a year that she would like to forget. Several years ago she loaned a friend $25,000 to enable him to start a business.

GREENHOUSE COST MANAGEMENT . Dr. Robin G. Brumfield RCE Specialist in Farm Management. Sponsors. Risk Education CSREES/USDA Northeast Risk Management Center Rutgers Cooperative Extension Office of Continuing Professional Education. Green Industry. One of the fastest growing ag sectors

Medicare Hospital Reimbursement. University of Michigan Health System presented by Thomas Marks Director, Hospital Accounting&Reimbursement. Institutional Hospital inpatient medical/surgical psychiatric rehabilitation long-term, childrens, cancer Hospital outpatient

TAX AUDIT UNDER SECTION 44AB. Made by: PRIYANKA SHARMA. LEGAL & PRACTICAL ISSUES. Presentation. Basics Legal provisions Practical issues Conclusion. Basics. Background

International Cash Management. Introduction and First Steps. Agenda. The Role of Treasury Definition of Cash Management Benefits of Cash Management Liquidity Working Capital Float Receivables/Payables Management. The Role of Treasury. Funding. Investment. Cash Management.

Accounting Policies, Changes in Accounting Estimates and Errors Presented by – Roger Nasr, Deloitte. IAS 8. IAS 8. Structure of the Standard. Objective Scope Definitions Accounting policies changes in accounting estimates Errors. IAS 8. Objective.

CHAPTER 6 Refining the accounting database. Contents. Accruals and deferrals of expenses and revenues Provisions Asset impairment Bad debts and doubtful debts Hidden reserves Capital structure. Accruals and deferrals of expenses and revenues.

Revenue recognition IAS 18 Revenue. IAS 18 – Revenue definition.

Earnings Quality. Earnings quality refers to the ability of reported earnings to predict a company’s future. The relevance of any historical-based financial statement hinges on its predictive value . Manipulating Income and Income Smoothing.

GROSS PROFIT Heather Parkinson. What’s your rate of gross profit? Ask a silly question, get a silly answer. WHAT IS GROSS PROFIT?. What is gross profit?. Accountant – deducts direct costs Liability adjuster – deducts variable costs

Chapter 6. Investments and Receivables. Financial Accounting, Alternate 4e by Porter and Norton. highly liquid. selling on credit. PepsiCo Inc. Consolidated Balance Sheet (partial). ASSETS (in millions) Dec. 28 Dec. 29 2002 2001 . Current Assets:

ITD Global Conference Corporate-Shareholder Tax Issues [Part XIV]. [Financial Institutions and Instruments—Tax Challenges and Solutions] Seth E. Terkper. Nature of Corporate Entities. Corporate bodies (companies) are deemed To be separate legal and accounting entities

Chapter 6. Business Expenses. Kevin Murphy Mark Higgins. ©2008 South-Western. All deductions are a matter of Legislative Grace. Just because GAAP allows a deduction, don’t assume tax law will too!. Business Expenses. All expenses must first meet the basic tests for deductibility -

Working Capital Mgt. Important to source funds for an enterprise Equally important to manage investment in working capital Supports/necessitated by operation of fixed assets Elements of Working Capital: Stock; Debtors; Bank/Cash; Creditors. Working Capital Mgt. - Stock.

CHAPTER 15 Working Capital Management. Alternative working capital policies Cash management Inventory and A/R management Trade credit Bank loans. Working capital terminology. Gross working capital – total current assets.

Warm-up #27 Friday, Sept.23rd. One of the reasons given for the colonization of GA was to serve as a buffer colony. This meant that GA was A colony for settlement by the poor. An outpost for pirates attacking Spanish galleons.