» Từ khóa: financial reporting

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Lecture Managerial accounting (14/e) - Chapter 6: 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...

20 p fbu 23/06/2016 191 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Variable costing, Segment reporting
Lecture Financial accounting (7/e): Chapter 2 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 2 - Investing and financing decisions and the balance sheet. After studying this chapter, you should be able to: Define the objective of financial reporting, the elements of the balance sheet, and the related key accounting assumptions and principles; identify what constitutes a business transaction and recognize common balance sheet account titles used in business; Apply transaction analysis to simple business transactions in terms of...

15 p fbu 25/05/2016 137 2

Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Financing decisions, Financial reporting
Lecture Management accounting: An Australian perspective: Chapter 12 - Kim Langfield-Smith

Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems.

30 p fbu 23/02/2016 215 2

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance reports, Transfer pricing

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