CHAPTER 5 Fixed assets and depreciation. Contents. Introduction Section 1 - General principles of asset valuation Section 2 – Specific asset valuation problems. Contents (cont.). General principles of asset valuation Expensing assets Straight-line depreciation Diminishing balance methodBy MikeCarlo
Bank Reconciliation Statement. The purpose of the bank reconciliation statement. Due to the timing difference, omissions and errors made by the bank or the firm itself. The balance of the bank statement and the bank account in the cash book rarely agree.By kimball
Beginning the Accounting Cycle – Journalizing, Posting, and the Trial Balance. Chapter 3. Journalizing: analyzing and recording business transactions into a journal. Learning Objective 1. The Accounting Cycle. Accounting procedures are performed over a period of time.By helena
Bank Reconciliation. Chapter 4. Objectives. Reconcile your checking Create bank reconciliation reports Find errors during reconciliation Correct errors found during reconciliation Make corrections when QuickBooks automatically adjusts the balance in a bank accountBy shoshana
Financial Language. Overview. The language of business Key concepts Common terms Fixed v. Variable Costs Capital v Revenue Expenditure Limitations of Financial Information Smart Practice Guide . Finance is …. The language of business not just of accountants.By trey
Page 3 Narrative. Albert Alvarado Yu-Chung Mao Amornpran Boonkrong Uwaifo Obanor Carol Hu Rodrigo Viramontes. Overview. Document/procedure flowchart Displays the creation, flow, and destination of documents within a system.By season
Originally prepared by: Professor Farshid Navissi (Monash University) Semester 2, 2005 Updated by: Gatot Soepriyanto (Binus University) Semester 2, 2008. Accounting Seminar Week 3. A Review of Earnings Management. Agenda. A Review of Earning Management (EM) Method of EM Incentives for EMBy conway
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