'Net book value' diaporamas de présentation

Understanding Financial Statements

Understanding Financial Statements. Sanjay Dhamija sdhamija@imi.edu sandha@hotmail.com. Why Accounting. Informational requirement of a number of stakeholders in the business Internal Stakeholder Owners Management Employees External Stakeholders Government/ Tax department Investors

1.25k views • 77 slides

Decentralization

Decentralization. Chapter 10. Decentralization in Organizations. Benefits of Decentralization. Top management freed to concentrate on strategy. Lower-level managers gain experience in decision-making. Decision-making authority leads to job satisfaction. Lower-level decision

711 views • 53 slides

Management Control in Decentralized Organizations

Management Control in Decentralized Organizations. Chapter 10. From 1986 companies revenues increased from $1 billion to over $10 billion During same period foreign earnings increased from 25% to 50% What are the keys to success when a company goes global?

990 views • 52 slides

Sole Proprietorships and Flow-Through Entities

872 views • 52 slides

Internal Service Funds

Internal Service Funds. Chapter 11. Understand nature and usage. Understand applicable accounting principles. Understand pricing policies and methods. Prepare basic journal entries. Prepare financial statements. Understand unique aspects of self-insurance funds.

664 views • 51 slides

Financial Mathematics

Financial Mathematics. Financial Maths The contents of this presentation is mainly for LCH but covers a lot of the LCO syllabus. The Syllabus. -Solve problems and perform calculations on compound interest and depreciation (reducing-balance method)

681 views • 51 slides

Additional Consolidation Reporting Issues

Chapter 10. Additional Consolidation Reporting Issues. General Overview. This chapter discusses the following general financial reporting topics as they relate to consolidated financial statements: The consolidated statement of cash flows Consolidation following an interim acquisition

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Demonstration Problem

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As Presented August 19, 2010: Tennessee Bar Association General Practice Summit 2010

As Presented August 19, 2010: Tennessee Bar Association General Practice Summit 2010. Business Valuations in Divorce: What Family Lawyers Need to Know. Presented by: Robert Vance,CPA/ABV/CFF,CVA,CFP Forensic & Valuation Services, PLC 901-507-9173 www.ForensicVal.com

520 views • 34 slides

FRS 3

FRS 3. REPORTING FINANCIAL PERFORMANCE. Introduction. FRS 3 attempts to improve the quality of financial information provided to shareholders. It is applied in conjunction with CA. The standard addresses the following issues: New structure to the profit and loss account;

659 views • 28 slides

Chapter 2

Chapter 2. UNDERSTANDING BALANCE SHEETS AND INCOME STATEMENTS. Background. This chapter presents an overview of the balance sheet and the income statement from the perspective of the user of financial data After reading this chapter, students should understand:

425 views • 27 slides

Chapter 4: Adjustments, Trial Balance, and Financial Statements

Chapter 4: Adjustments, Trial Balance, and Financial Statements. Acct 2301 Fall 2009 Cox School of Business, SMU Professor Zining Li. What do We Hope to Learn?. Accounting Cycle Adjusting entries What, why, when, and how to adjust? Unadjusted and adjusted trial balance

1.5k views • 24 slides

Decentralized Organizations, Transfer Pricing, and Measures of Profitability

Decentralized Organizations, Transfer Pricing, and Measures of Profitability. 14. Decentralization versus Centralization. Decentralization The delegation of decision making authority to managers throughout the organization Centralization Decentralization Minimum freedom Maximum freedom.

356 views • 19 slides

Chapter 10 Amortization

Chapter 10 Amortization. Illustration 10-6. FACTORS IN CALCULATING AMORTIZATION. AMORTIZATION METHODS.

342 views • 19 slides

Depreciation ??

4 years. $100,000. Depreciation ??. How much money is consumed ?? each year?. $25,000. Depreciation. Definition. Depreciation is the part of the original cost of the fixed asset consumed during its period of use by the firm. .

661 views • 18 slides

Continuation of Adjusting Entries

Continuation of Adjusting Entries. March 2, 2012. Refresh your memory. State the Revenue Recognition and Matching principles

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Learning Outcomes

Learning Outcomes. Explain the term depreciation Calculate depreciation using the straight line method Calculate depreciation using the reducing balance method Prepare a fixed asset schedule Discuss how a profit or a loss may occur when an asset is disposed

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CA BUSINESS SCHOOL EXECUTIVE DIPLOMA IN BUSINESS AND ACCOUNTING SEMESTER 1:Preparation of Financial Statements

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Accounting For Mitigation at True-up

Accounting For Mitigation at True-up. Project No. 23571 Workshop April 2001. Mitigation Question For True-up.

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The Balance Sheet Made easy

218 views • 12 slides