• Bài giảng Kế toán tài chính 1 – ThS. Đinh Xuân Dũng

    Bài giảng Kế toán tài chính 1 – ThS. Đinh Xuân Dũng

    Bài giảng Kế toán tài chính 1 trình bày một số nội dung chính như sau: Tổng quan về kế toán tài chính, kế toán vốn bằng tiền đầu tư ngắn hạn các khoản phải thu và ứng trước, kế toán vật tư hàng hóa, kế toán tiền lương và các khoản trích theo lương. Mời các bạn cùng tham khảo để nắm bắt các nội dung chi tiết.

     166 p fbu 21/03/2016 85 3

  • Bài giảng Kế toán tài chính nâng cao - PGS.TS. Mai Ngọc Anh

    Bài giảng Kế toán tài chính nâng cao - PGS.TS. Mai Ngọc Anh

    Bài giảng Kế toán tài chính nâng cao trình bày một số vấn đề về kế toán tài chính như: Khung pháp lý và luật kế toán Việt Nam, nguyên tắc kế toán và trình bày báo cáo tài chính, kế toán tài sản ngắn hạn, kế toán tài sản dài hạn, kế toán bán hàng thuế tài chính doanh nghiệp, kế toán nợ phải trả vốn chủ sở hữu,...và một số vấn đề khác....

     272 p fbu 21/03/2016 81 3

  • Bài giảng Kế toán quản trị nâng cao - PGS.TS. Mai Ngọc Anh

    Bài giảng Kế toán quản trị nâng cao - PGS.TS. Mai Ngọc Anh

    Bài giảng Kế toán quản trị nâng cao đề cập đến một số vấn đề trong kế toán quản trị như: Tổng quan về kế toán chi phí, giá thành; các phương pháp tính giá thành; thông tin thích hợp và quyết định ngắn hạn. Mời các bạn cùng tham khảo.

     70 p fbu 21/03/2016 70 3

  • Lecture Management accounting: An Australian perspective: Chapter 4 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 4 - Kim Langfield-Smith

    Chapter 3 introduce the product costing systems. Learning objectives of this chapter include: Product costing systems, different product costs for different purposes, designing product costing systems, flow of costs in manufacturing businesses, allocating overhead costs to products,...

     30 p fbu 23/02/2016 34 2

  • Lecture Survey of accounting (3/e) - Chapter 5: Accounting for receivables and inventory cost flow

    Lecture Survey of accounting (3/e) - Chapter 5: Accounting for receivables and inventory cost flow

    After completing this chapter, students will be able to: Explain how the allowance method of accounting for uncollectible accounts affects financial statements, determine uncollectible accounts expense using the percent of revenue method, determine uncollectible accounts expense using the percent of receivables method, explain how accounting for notes receivable and accrued interest affects financial statements, explain how accounting for...

     15 p fbu 23/06/2016 44 2

  • Lecture Management accounting: An Australian perspective: Chapter 2 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 2 - Kim Langfield-Smith

    This chapter introduce the management accounting: basic terms and concepts. The contents of this chapter includes: Management accounting information, conventional vs. contemporary management accounting systems, emphasis on cost, cost classifications, cost behaviour,... Inviting you refer.

     30 p fbu 23/02/2016 55 2

  • Lecture Survey of accounting (3/e) - Chapter 4: Internal controls, accounting for cash, and ethics

    Lecture Survey of accounting (3/e) - Chapter 4: Internal controls, accounting for cash, and ethics

    The learning objectives in this chapter are: Identify the key elements of a strong system of internal control, prepare a bank reconciliation, discuss the role of ethics in the accounting profession, discuss the auditor’s role in financial reporting.

     15 p fbu 23/06/2016 40 2

  • Lecture Management accounting: An Australian perspective: Chapter 1 - Kim Langfield-Smith

    Lecture Management accounting: An Australian perspective: Chapter 1 - Kim Langfield-Smith

    Chapter 1 - Management accounting: information for managing resources and creating value. The objectives of this chapter are to introduce: Organisations in the 21st century, what is management accounting? Management accountants within organisations. Inviting you refer.

     29 p fbu 23/02/2016 49 2

  • Lecture Survey of accounting (3/e) - Chapter 10: An introduction to managerial accounting

    Lecture Survey of accounting (3/e) - Chapter 10: An introduction to managerial accounting

    The objectives of this chapter are: Distinguish between managerial and financial accounting; identify the cost components of a product made by a manufacturing company: the cost of materials, labor, and overhead; explain the effects on financial statements of product costs versus general, selling, and administrative costs; prepare a schedule of cost of goods manufactured and sold; distinguish product costs from upstream and downstream costs;...

     16 p fbu 23/06/2016 48 2

  • Lecture Survey of accounting (3/e) - Chapter 12: Cost accumulation, tracing, and allocation

    Lecture Survey of accounting (3/e) - Chapter 12: Cost accumulation, tracing, and allocation

    In this chapter, the learning objectives are: Identify cost objects and cost drivers, distinguish direct costs from indirect costs, allocate indirect costs to cost objects, select appropriate cost drivers for allocating indirect costs, allocate costs to solve timing problems, explain the benefits and detriments of allocating pooled costs, recognize the effects of cost allocation on employee motivation.

     15 p fbu 23/06/2016 46 2

  • Lecture Survey of accounting (3/e) - Chapter 3: Accounting for merchandising businesses

    Lecture Survey of accounting (3/e) - Chapter 3: Accounting for merchandising businesses

    The purpose of this chapter is: Identify and explain the primary features of the perpetual inventory system; show the effects of inventory transactions on financial statements; explain the meaning of terms used to describe transportation costs, cash discounts, returns or allowances, and financing costs; explain how gains and losses differ from revenues and expenses;...

     15 p fbu 23/06/2016 37 2

  • Lecture Survey of accounting (3/e) - Chapter 1: An introduction to accounting

    Lecture Survey of accounting (3/e) - Chapter 1: An introduction to accounting

    After you have mastered the material in this chapter, you will be able to: Explain the role of accounting in society; construct an accounting equation using elements of financial statement terminology; record business events in general ledger accounts organized under an accounting equation; classify business events as asset source, use, or exchange transactions; use general ledger account information to prepare four financial statements;...

     15 p fbu 23/06/2016 53 2

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