Tài liệu miễn phí Kế toán - Kiểm toán
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Lecture Managerial accounting for managers (4e) - Chapter 8: Capital budgeting decisions
The term capital budgeting is used to describe how managers plan significant cash outlays on projects that have long-term implications, such as the purchase of new equipment and the introduction of new products. This chapter describes several tools that can be used by managers to help make these types of investment decisions.
3/18/2021 1:52:27 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 7: Differential analysis: The key to decision making
Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations.
3/18/2021 1:52:21 PM +00:00
Lecture Managerial accounting for managers (4e) - Appendix 6A: ABC action analysis
After studying this chapter, you should be able to: assign costs to a cost object using a second-stage allocation, use activity-based costing to compute product and customer margins, prepare an action analysis report using activity-based costing data and interpret the report.
3/18/2021 1:52:14 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 6: Activity-based costing: A tool to aid decision making
Lecture Managerial accounting for managers (4e) - Chapter 6: Activity-based costing: A tool to aid decision making. This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations.
3/18/2021 1:52:07 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 5: Variable costing and segment reporting: Tools for management
Two general approaches are used for valuing inventories and cost of goods sold. One approach, called absorption costing, is generally used for external reporting purposes. The other approach, called variable costing, is preferred by some managers for internal decision making and must be used when an income statement is prepared in the contribution format. This chapter shows how these two methods differ from each other. It also explains how to create segmented contribution format income statements.
3/18/2021 1:52:01 PM +00:00
Lecture Managerial accounting for managers (4e) - Appendix 4A: The predetermined overhead rate and capacity
Lecture Managerial accounting for managers (4e) - Appendix 4A: The predetermined overhead rate and capacity. After studying chapter Appendix 10A, you should be able to compute and interpret the fixed overhead budget and volume variances.
3/18/2021 1:51:55 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 4: Job-order costing
Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as job-order costing.
3/18/2021 1:51:49 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 3: Cost-volume-profit relationships
Cost-volume-profit (CVP) analysis helps managers understand the interrelationships among cost, volume, and profit by focusing their attention on the interactions among the prices of products, volume of activity, per unit variable costs, total fixed costs, and mix of products sold. It is a vital tool used in many business decisions such as deciding what products to manufacture or sell, what pricing policy to follow, what marketing strategy to employ, and what type of productive facilities to acquire.
3/18/2021 1:51:43 PM +00:00
Lecture Managerial accounting for managers (4e) - Appendix 2A: Least-squares regression computations
The reason is that there are many types of costs, and these costs are classified differently according to the immediate needs of management. For example, managers may want cost data to prepare external financial reports, to prepare planning budgets, or to make decisions. Each different use of cost data demands a different classification and definition of costs. This chapter analyze a mixed cost using the least-squares regression method.
3/18/2021 1:51:36 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 2: Managerial accounting and cost concepts
The reason is that there are many types of costs, and these costs are classified differently according to the immediate needs of management. For example, managers may want cost data to prepare external financial reports, to prepare planning budgets, or to make decisions. Each different use of cost data demands a different classification and definition of costs. This chapter analyze a mixed cost using the least-squares regression method.
3/18/2021 1:51:26 PM +00:00
Lecture Managerial accounting for managers (4e) - Chapter 1: Managerial Accounting (An overview)
This chapter explains why managerial accounting is important to the future careers of all business students. It answers three questions: (1) What is managerial accounting? (2) Why does managerial accounting matter to your career? and (3) What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility.
3/18/2021 1:51:20 PM +00:00
Yếu tố ảnh hưởng đến ý kiến kiểm toán không phải là ý kiến chấp nhận toàn phần: Trường hợp nghiên cứu tại các doanh nghiệp xây dựng niêm yết trên Sở Giao dịch Chứng khoán Hà Nội
Bài viết đưa ra một số khuyến nghị đối với người sử dụng báo cáo kiểm toán và đối với kế toán viên nhằm đánh giá sự phù hợp của ý kiến kiểm toán không phải là ý kiến chấp nhận toàn phần được phát hành.
3/18/2021 11:22:36 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 12: Apps and updates
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 12: Apps and updates. Chapter 12 focuses on the following areas: Apps, updates, the quickbooks blog.
3/18/2021 4:26:16 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 11: Certification, quickbooks labs and report customization
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 11: Certification, quickbooks labs and report customization. This chapter focuses on three areas: Quickbooks online certification, quickbooks labs, report customization.
3/18/2021 4:26:09 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 10: March source documents and end of first quarter
In this chapter, students will be able to understand: Using source documents, students complete March business transactions. In order to journalize and post transactions, analyze Chapter 10’s source documents. At the end of the first quarter, adjusting entries and financial statements are completed. Use the February 28 bank statement to reconcile Account 101 Checking.
3/18/2021 4:26:03 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 9: February source documents
After you have mastered the material in this chapter, you will be able to: Using source documents, students complete February business transactions. The source documents shown prompt transaction analysis for issuing checks for expenses (transaction register), accounts payable (vendors), inventory, accounts receivable (customers), and cash and credit card sales.
3/18/2021 4:25:56 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 8: January source documents
In this chapter, students will be able to understand: Using source documents, students complete January business transactions. The source documents shown prompt transaction analysis for issuing checks for expenses (transaction register), accounts payable (vendors), inventory, accounts receivable (customers), and cash and credit card sales.
3/18/2021 4:25:50 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 7: Analysis and reports − End of fourth quarter and year
In chapter 7 continue recording financial transactions for Cloud_Ware Student Name. Complete transactions for the end of the fourth quarter and end of the year. At the end of December, which is also the end of the fourth quarter, complete adjusting entries, print an Adjusted Trial Balance, financial statements, and close the fiscal year.
3/18/2021 4:25:43 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 6: December source documents
The purpose of chapter 6 is to review what you have learned in previous chapters. After analyzing each source document, record the appropriate transactions. All transactions occurred during December of the current year. The documents trigger transaction analysis for: Accounts payable and vendors, inventory, accounts receivable and customers, cash and credit card sales, account reconciliation, reporting.
3/18/2021 4:25:36 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 5: Customers and sales
Chapter 5 - Customers and sales. This chapter presents the following content: The customers page manages your customer list and transactions; on the customers page, you can: View and update a complete list of your customers and their contact information, add notes to any customer record,...
3/18/2021 4:25:30 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 4: Vendors and inventory
This chapter presents the following content: The Vendors page is where the company keeps track of the suppliers you work with; vendors are people or companies that you pay money to, such as a store, utility, landlord, or subcontractors who work for you; an inventory item is a product that is purchased from vendors for sales to customers.
3/18/2021 4:25:23 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 3: Beginning balances and october transaction register
This chapter includes contents: Start quickbooks online and sign in to cloud_ware student name (your first and last name); enter the owner's investment in the business; use a transaction register to write checks; record cash sales and complete a transfer of funds; display the bank register, journal, trial balance, balance sheet, income statement, and audit log;...
3/18/2021 4:25:17 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 2: New company set up and chart of accounts
This chapter includes contents: Start quickbooks online with your user ID and password; set up the company, cloud_ware student name (your first and last name); complete company settings; create a chart of accounts; save chart of accounts as PDF file; export the chart of accounts to excel; add your instructor as a company administrator;…
3/18/2021 4:25:10 AM +00:00
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 1: Quickbooks online test-drive
Lecture Computer accounting with quickbooks online: A cloud-based approach - Chapter 1: Quickbooks online test-drive. This chapter includes contents: Start the sample company, craig's design and landscaping services; tour the quickbooks online (QBO) home page; explore the user interface; export the chart of accounts to excel; view recent transactions and reports; create an invoice, sales receipt, bill, and write check; complete check your progress.
3/18/2021 4:25:04 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 17 - Gay, Simnett
Chapter 17 - Advanced topics in assurance services. After studying this chapter you should be able to: appreciate the framework of standards under which assurance services are currently offered, and how specific standards relate to different types of assurance services; understand the assurance provider’s obligations in relation to audits of financial information other than general-purpose reports, including special-purpose reports, components of financial reports and summarised financial reports;...
3/18/2021 3:58:09 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 16 - Gay, Simnett
Chapter 16 - Audit and assurance services in the public sector. After studying this chapter you should be able to: explain the different levels of government in Australia and their main responsibilities; explain the concept of accountability; outline the different bases of accounting used in the public sector; explain public sector audit requirements; describe the nature of performance auditing; and describe the nature of regularity audits.
3/18/2021 3:58:02 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 15 - Gay, Simnett
Chapter 15 - Internal auditing. After studying this chapter you should be able to: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.
3/18/2021 3:57:54 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 14 - Gay, Simnett
Chapter 14 - Other assurance services. After studying this chapter you should be able to: explain the different levels of government in Australia and their main responsibilities; explain the concept of accountability; outline the different bases of accounting used in the public sector; explain public sector audit requirements; describe the nature of performance auditing; and describe the nature of regularity audits.
3/18/2021 3:57:47 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 13 - Gay, Simnett
Chapter 13 - The auditor’s reporting obligations. After studying this chapter you should be able to: understand the nature and significance of the auditor’s reporting obligations; understand the structure and qualitative characteristics of the auditor’s report; explain the differences between the concepts of ‘true and fair’ and ‘presents fairly in accordance with’, and between a fair presentation framework and a compliance framework;...
3/18/2021 3:57:39 AM +00:00
Lecture Auditing and assurance services in Australia: Chapter 12 - Gay, Simnett
Chapter 12 - Completion and review. After studying this chapter you should be able to: explain the significance of the date of the auditor’s report and the audit engagement; define subsequent events of audit interest, and describe the audit procedures applied specifically to identify such events; describe the nature and purpose of written representations obtained from the entity’s management and solicitors;...
3/18/2021 3:57:32 AM +00:00