» Từ khóa: accounting cycle

Kết quả 13-18 trong khoảng 18

Lecture Managerial accounting (14/e) - Chapter 10: Standard costs and operating performance measures

This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

24 p fbu 23/06/2016 184 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Standard costs, Variance analysis cycle
Lecture Survey of accounting (3/e) - Chapter 2: Understanding the accounting cycle

The learning objectives in this chapter are: Record basic accrual and deferral events in a horizontal financial statements model; organize general ledger accounts under an accounting equation; prepare financial statements based on accrual accounting; describe the closing process, the accounting cycle, and the matching concept; explain how business events affect financial statements over multiple accounting cycles.

15 p fbu 23/06/2016 145 2

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial statements, Ledger accounts
Lecture Survey of accounting (3/e) - Chapter 15: Performance evaluation

In this chapter students will be able to: Describe the concept of decentralization, distinguish between flexible and static budgets, classify variances as being favorable or unfavorable, compute and interpret sales and variable cost volume variances, compute and interpret flexible budget variances, evaluate investment opportunities using the return on investment technique, evaluate investment opportunities using the residual income technique.

15 p fbu 23/06/2016 63 2

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Performance evaluation, Evaluate investment
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 148 2

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial resources, Accounting provides information
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 140 2

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Merchandising businesses, Transportation costs
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 151 2

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Cost accumulation, Accumulate costs

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