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Lecture Accounting: What the numbers mean (5/e) - Chapter 2: Financial statements and accounting concepts/principles

After reading this chapter, you should be able to answer the following questions: What are generally accepted accounting principle? What kind of information is reported on each financial statement and how are the financial statements related? What are transactions? What is the meaning and usefulness of the accounting equation? What are meanings of the captions in the financial statements?...

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Lecture Accounting: What the numbers mean (5/e) - Chapter 1: Accounting - Present and past

After reading this chapter, you should be able to answer the following questions: What is the FASB? Who uses accounting information and why? What is accounting? What do accountants do? Where did accounting come from? Where did accounting standards come from? What are the accounting ethical standards? What is the Conceptual Framework? Why do businesses report financial information?

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Lecture Accounting for decision making and control (8/e): Chapter 14 - Jerold L. Zimmerman

Chapter 14 - Management accounting in a changing environment. Chapter 14 summarizes the concepts developed in the previous chapters and applies them to recent internal accounting system innovations. In this chapter we will discuss:

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Lecture Accounting for decision making and control (8/e): Chapter 13 - Jerold L. Zimmerman

Chapter 13 - Overhead and marketing variances. Chapter 13 extends the price and quantity variances to overhead and marketing. The main contents of the chapter consist of the following: Overhead volume measures, budget volume estimates, flexible overhead budget, overhead rate,...

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Lecture Accounting for decision making and control (8/e): Chapter 12 - Jerold L. Zimmerman

Chapter 12 - Standard costs: Direct labor and materials. The main contents of the chapter consist of the following: Standard cost, setting and revising standards, target costing, purpose of variances, variance computation, direct labor variance, interpreting direct labor variance, direct materials variance - current use,...

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Lecture Accounting for decision making and control (8/e): Chapter 11 - Jerold L. Zimmerman

Chapter 11 - Criticisms of absorption cost systems: Inaccurate product costs. The main contents of the chapter consist of the following: Inaccurate product costs, activity-based costing, analyzing activity-based costing, acceptance of activity-based costing.

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Lecture Accounting for decision making and control (8/e): Chapter 10 - Jerold L. Zimmerman

Chapter 10 - Criticisms of absorption cost systems: Incentive to over-produce. The main contents of the chapter consist of the following: Incentive to overproduce, variable (direct) costing, problems with variable costing, beware of unit costs.

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Lecture Accounting for decision making and control (8/e): Chapter 9 - Jerold L. Zimmerman

Chapter 9 - Absorption cost systems. The main contents of the chapter consist of the following: job order costing; cost flows through the T-accounts ; allocating overhead to jobs; permanent versus temporary volume changes; plantwide versus multiple overhead rates; process costing: the extent of averaging; appendix A: process costing; appendix B: demand shifts, fixed costs, and pricing.

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Lecture Accounting for decision making and control (8/e): Chapter 8 - Jerold L. Zimmerman

Chapter 8 - Cost allocation: Practices. The main contents of the chapter consist of the following: Death spiral, death spiral example: internal services, death spiral example: cost-based contracts, death spiral in reverse, allocating capacity costs: depreciation, methods of service department allocation,...

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Lecture Accounting for decision making and control (8/e): Chapter 7 - Jerold L. Zimmerman

Chapter 7 - Cost allocation: Theory. The main contents of the chapter consist of the following: Definitions and glossary, steps of cost allocation, external cost-based contracts, pervasiveness of cost allocations, reasons to allocate costs, incentive/organizational reasons for cost allocations.

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Lecture Accounting for decision making and control (8/e): Chapter 6 - Jerold L. Zimmerman

Chapter 6 - Budgeting. The main contents of the chapter consist of the following: Budgets and organizational architecture, example: country club, large corporation, trade-off: communication vs. evaluation, budget ratcheting, trade-off: bottom-up vs. top-down,...

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Lecture Accounting for decision making and control (8/e): Chapter 5 - Jerold L. Zimmerman

Chapter 5 - Responsibility accounting and transfer pricing. The following will be discussed in this chapter: Responsibility accounting, cost center - design, profit center - design, investment centers, return on investment, residual income, economic value added,....

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Lecture Accounting for decision making and control (8/e): Chapter 4 - Jerold L. Zimmerman

Chapter 4 - Organizational architecture. The main contents of the chapter consist of the following: Self-interested behavior, team production, firm as a nexus of contracts, principal-agent model, contract issues to consider, agency problems,...

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Lecture Accounting for decision making and control (8/e): Chapter 3 - Jerold L. Zimmerman

Chapter 3 - Opportunity cost of capital and capital budgeting. The main contents of the chapter consist of the following: Opportunity cost of capital, interest rate fundamentals, capital budgeting: the basics, capital budgeting: some complexities, alternative investment criteria.

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Lecture Accounting for decision making and control (8/e): Chapter 2 - Jerold L. Zimmerman

Chapter 2 - The nature of costs. The topics discussed in this chapter are: Opportunity costs, cost variation, cost–volume–profit analysis, opportunity costs versus accounting costs, cost estimation, costs and the pricing decision.

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Lecture Accounting for decision making and control (8/e): Chapter 1 - Jerold L. Zimmerman

Chapter 1 - Introduction. The topics discussed in this chapter are: Managerial accounting: decision making and control, design and use of cost systems, marmots and grizzly bears, management accountant’s role in the organization, evolution of management accounting: a framework for change, vortec medical probe example.

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 25: Transfer taxes and wealth planning

Upon completion of this lesson, the successful participant will be able to: Outline the structure of federal transfer taxes, describe the operation of the federal gift tax, summarize the operation of the federal estate tax, explain principles of wealth planning.

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 24: The U.S. taxation of multinational transactions

This chapter include objectives: Understand the basic U.S. framework for taxing multinational transactions and the role of the foreign tax credit limitation, apply the U.S. source rules for common items of gross income and deductions, recall the role of income tax treaties in international tax planning,...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 23: State and local taxes

In this chapter, the learning objectives are: Describe the primary types of state and local taxes, determine whether a business has sales and use tax nexus and calculate its sales tax withholding responsibilities, identify whether a business has income tax nexus and determine its state income tax liabilities.

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 22: S corporations

The purpose of this chapter is: Describe the requirements and process to elect S corporation status; explain the events that terminate the S corporation election; describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items;...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 21: Dispositions of partnership interests and partnership distributions

In this chapter, the learning objectives are: Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized; list the reasons for distributions, and compare operating and liquidating distributions; determine the tax consequences of proportionate operating distributions;…

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 20: Forming and operating partnerships

The main goals of this chapter are to: Determine whether a flow-through entity is taxed as a partnership or S corporation, and distinguish the entity approach from the aggregate approach for taxing partnerships; resolve tax issues applicable to partnership formations and other acquisitions of partnership interests, including gain recognition to partners and tax basis for partners and partnerships; determine the appropriate accounting periods and methods for partnerships;...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 19: Corporate formation, reorganization, and liquidation

The goals of this chapter are: Determine the tax consequences of corporate formation, identify the different forms of taxable and tax-deferred acquisitions, determine the tax consequences of a corporate acquisition, determine the tax consequences of a corporate liquidation.

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 18: Corporate taxation: Nonliquidating distributions

Chapter 18 - Corporate taxation: Nonliquidating distributions. In this chapter, the learning objectives are: Explain how distributions from a corporation are taxed to a shareholder, compute earnings and profits to determine shareholder dividend income and stock basis, describe “constructive” dividends,...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 17: Accounting for income taxes

The purpose of this chapter is: Explain the objectives behind FASB ASC Topic 740, Accounting for Income Taxes, and the income tax provision process; calculate the current and deferred income tax expense or benefit components of a company’s income tax provision; recall what a valuation allowance represents and describe the process by which it is determined;...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 16: Corporate operations

Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 16: Corporate operations. In this chapter, the learning objectives are: Describe the corporate income tax formula, compare and contrast the corporate to the individual tax formula, and discuss tax considerations relating to corporations’ accounting periods and accounting methods; identify common book-tax differences, distinguish between permanent and temporary differences, and compute a corporation’s taxable income and regular tax liability.

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 15: Entities overview

After reading this chapter, you should have a good understanding of the following learning objectives: Discuss the legal and nontax characteristics of different types of legal entities, describe the different types of entities for tax purposes, identify fundamental differences in tax characteristics across entity types.

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 14: Tax consequences of home ownership

After completing this unit, you should be able to: Determine whether a home is considered a principal residence, a residence (not principal), or a nonresidence for tax purposes, compute the taxable gain on the sale of a residence and explain the requirements for excluding the gain on the sale, determine the amount of allowable interest expense deductions on loans secured by a residence,...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 13: Retirement savings and deferred compensation

After studying this chapter you will be able to: Describe the tax and nontax aspects of employer-provided defined benefit plans from both the employer’s and employee’s perspective; explain and determine the tax consequences associated with employer-provided defined contribution plans, including traditional 401(k) and Roth 401(k) plans; describe the tax implications of deferred compensation from both the employer’s and employee’s perspective;...

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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 12: Compensation

In this chapter students will be able to: Discuss and explain the tax implications of compensation in the form of salary and wages from the employee’s and employer’s perspectives, describe and distinguish the tax implications of various forms of equity-based compensation from the employer’s and employee’s perspectives, compare and contrast taxable and nontaxable fringe benefits and explain the employee and employer tax consequences associated with fringe benefits.

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