'Trial balance' diaporamas de présentation

Internal Audit core role with regard to ERM

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Independence

Independence Information from the Government Auditing Standards U.S. General Accounting Office Dr. Carlos E. Johnson, Chairman Oklahoma Accountancy Board General Standard

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Overview Chart of Accounts

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Learning Objectives

Power Notes. Chapter 4. Completing the Accounting Cycle. 1. Work Sheet 2. Financial Statements 3. Adjusting and Closing Entries 4. Fiscal Year 5. Accounting Cycle 6. Financial Analysis and Interpretation. Learning Objectives. C4. Power Notes. Chapter 4.

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Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions. Chapter 14. Learning Objective 1. Identify the accounts and the classes of transactions in the sales and collection cycle. Accounts in the Sales and Collection Cycle. Sales. Cash in Bank.

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Accrual Accounting Concepts

CHAPTER. Accrual Accounting Concepts. 4. Time Period Assumption. Divides the economic life of a business into artificial time periods Interim period (month, quarter) Year (fiscal, calendar) WHY? To provide immediate feedback on how the business is doing. Revenue Recognition Principle.

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Audit Evidence

Audit Evidence. Chapter 7. Learning Objective 1. Contrast audit evidence with evidence used by other professions. Nature of Evidence. The use of evidence is not unique to auditors. Evidence is also used by scientists, lawyers, and historians. Learning Objective 2.

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3 rd level Q&A 2 nd semester

GA. 3 rd level Q&A 2 nd semester. (( FIRST TOPIC )) WHAT IS:Treasury? : Represent state fund which shall be deposit all revenues collected and the withdrawal of all expenditures in accordance with the allocations in the budget. WHAT ARE :The Treasury duties? :

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Computerized Accounting Information Systems OVERVIEW

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Unit 8

Unit 8. Control accounts and error correction. What is a control account (Total accounts). Is an account in the nominal ledger which summarizes the transactions in a number of other accounts Examples of control accounts could include:-

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Chapter 4-GAAP Adjustments & Reclassifications Not Requiring Information from the C.O.

Chapter 4-GAAP Adjustments & Reclassifications Not Requiring Information from the C.O. This Chapter describes GAAP entries that campuses must create from their own source records Chapter 5 describes GAAP entries that campuses must record for which the C.O. has the source data

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The GTAS Webinar will begin shortly. Please put your phone on mute.

The GTAS Webinar will begin shortly. Please put your phone on mute. GTAS G overnmentwide T reasury Account Symbol A djusted Trial Balance S ystem. Rita Cronley & Nikcola Yorkshire May 24, 2011. Agenda Topics. Webinar Rules FMS Standardization (f.k.a CGAC) TAS Level Attributes

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Chapter 9: Financial statements of a partnership

Chapter 9: Financial statements of a partnership. After completing this topic you should be able to Construct a profit and loss account for a partnership Construct a balance sheet for a partnership Account for the admission of a new partner Account for the cessation of a partnership

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Tally Accounting Package

Tally Accounting Package. UNIT - 1. Objectives of this session. Introduction General Features of Tally Getting Started with Tally Create Company Company Info Role of Buttons. Introduction. You have already known how to maintain accounts manually.

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2007 HAR Education and Information Session

2007 HAR Education and Information Session Amy Camp, MDH Joe Schindler , MHA Jonathan Peters , MHA 2007 Education and Information Topics New or Changed Sections in the 2007 HAR Available Beds and Bassinets Section Bad Debt Write Offs Charges, Days, and Admissions Sections

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The Income Statement

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List The Steps In The Accounting Cycle

List The Steps In The Accounting Cycle. Analyze source documents & record business transactions in a journal Post journal entries to the ledger accounts Prepare a trial balance Gather adjustment data and record adjustments in the work sheet Complete the work sheet

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Final accounts

Final accounts. Introduction This is a key topic in the OCR specification. In the Accounting Principles paper, a question will be asked requiring you to prepare: A trading account A profit and loss account A balance sheet

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Recording and Posting Transactions Extend Your Knowledge: 3.2

Recording and Posting Transactions Extend Your Knowledge: 3.2. Analyze transactions. 1. The Accounting Cycle. Prepare post-closing trial balance. 9. Journalize. 2. 2. Close. 8. Post. 3. Prepare statements. 7. Prepare unadjusted trial balance. 4. Adjust. Prepare

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LESSON 6-1

LESSON 6-1. Creating a Worksheet. 1. Name of Company. 2. Name of Report. 3. Date of Report. PREPARING THE HEADING OF A WORK SHEET. page 153. 2. 1. 4. 3. 5. 6. PREPARING A TRIAL BALANCE ON A WORK SHEET. page 154. 1. Write the general ledger account titles.

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