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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 149 2
Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial resources, Accounting provides information
Lecture Financial accounting (7/e): Chapter 8 - Robert Libby, Patricia A. Libby, Daniel G. Short
Chapter 8 - Reporting and interpreting property, plant, and equipment; natural resources; and intangibles. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used...
17 p fbu 25/05/2016 219 2
Từ khóa: Financial accounting, Lecture Financial accounting, Financial statements, Balance sheet, Interpreting property, Natural resources
Lecture Management accounting: An Australian perspective: Chapter 13 - Kim Langfield-Smith
This chapter presents internal financial reports and traditional financial measures (e.g. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered.
30 p fbu 23/02/2016 208 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Financial performance measures, Return on investment
Lecture Management accounting: An Australian perspective: Chapter 14 - Kim Langfield-Smith
After completing this chapter, you should be able to: understand the various purposes of performance measurement systems and the role of these systems in enhancing customer value and shareholder value; understand why conventional financial measures are not sufficient for managing an organisation; describe the characteristics of contemporary approaches to performance measurement;...
30 p fbu 23/02/2016 199 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Contemporary approaches, Non-financial measures
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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