1. Trang Chủ
  2. Kế toán - Kiểm toán
  3. Lecture Financial accounting (8/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short

Lecture Financial accounting (8/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 8 - Reporting and interpreting property, plant, and equipment; intangibles; and natural resources. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time. Chapter 8 Reporting and Interpreting Prope

Thể loại Tài liệu miễn phí Kế toán - Kiểm toán

Số trang 18

Ngày tạo 8/30/2018 5:24:55 AM +00:00

Loại tệp PPTX

Kích thước

Tên tệp

Tải Lecture Financial accounting (8/e): Chapter 8 - Ro... (.pdf)

Xem mẫu

Chapter 8 Reporting and Interpreting Property, Plant, and Equipment; Intangibles; and Natural Resources PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGraw­Hill/Irwin Copyright © 2014 by The McGraw­Hill Companies, Inc. All rights reserved. Classifying Long-Lived Assets Land Assets subject to depreciation Buildings and equipment Furniture and fixtures Natural resource assets subject to depletion Mineral deposits and timber Definite life Patents Copyrights Franchises Indefinite life Trademark s Goodwill Tangible Physical Substance Intangible No Physical Substance 8-2 Measuring and Recording Acquisition Cost Acquisition cost includes the purchase price and all expenditures needed to prepare the asset for its intended use. Acquisition cost does not include financing charges and cash discounts. Buildings • Purchase price • Renovation and repair costs • Legal and realty fees • Title fees 8-3 Measuring and Recording Acquisition Cost Equipment Land • Purchase price • Installation costs • Modification to building necessary to install equipment • Transportation costs • Purchase price • Real estate commissions • Title insurance premiums • Delinquent taxes • Surveying fees • Title search and transfer fees Land is not depreciated 8-4 Acquisition by Construction Asset cost includes: All materials and labor traceable to the construction. A reasonable amount of overhead. Interest on debt incurred during the construction. 8-5 ... - tailieumienphi.vn
nguon tai.lieu . vn
Ngân hàng - Tín dụng Kế toán - Kiểm toán Đầu tư Bất động sản Quỹ đầu tư Đầu tư Chứng khoán Tài chính doanh nghiệp Bảo hiểm Tiêu chuẩn - Qui chuẩn Giáo dục học Kinh tế học Quản trị kinh doanh