'Accrual accounting' presentation slideshows

Measuring Investment Returns

Measuring Investment Returns. Aswath Damodaran. Stern School of Business. First Principles. Invest in projects that yield a return greater than the minimum acceptable hurdle rate.

1.83k views • 139 slides

Measuring Investment Returns I: The Mechanics of Investment Analysis

1.5k views • 126 slides

CHAPTER 2

CHAPTER 2. ACCRUAL ACCOUNTING AND INCOME DETERMINATION. Authored by Brian Leventhal University of Illinois at Chicago. I. Cash Versus Accrual Income Measurement. A. Accrual-basis income measurement is the cornerstone of income measurement.

1.07k views • 77 slides

Chapter 7

Chapter 7. Information Retrieval from Relational Databases. Chapter Learning Objectives. Identify and explain the purpose of the three primary relational algebra operators Identify and explain the primary components of a Structured Query Language (SQL) statement

913 views • 76 slides

Accounting

Accounting. Prof: Jim Wallace TA: Charles Yeh. Overview of Week 1. Administrative stuff What is financial accounting? Financial statements GAAP What number do you want?. Administrative Stuff. Who am I Who is your T.A. Teaching philosophy Syllabus Homework Calculator.

657 views • 50 slides

Long-Lived Assets and Depreciation

1.87k views • 46 slides

Chapter 4

Chapter 4. Completing the Accounting Cycle. Objectives of the Chapter. Discuss the steps in the accounting cycle. Introduce the worksheet paper to facilitate the preparation of financial statements. Explain the process of closing the books.

624 views • 45 slides

Accrual Accounting

Accrual Accounting. Accounting that records the impact of a business event as it occurs regardless of whether the transaction affected cash. Accrued Expense. An expense that the business has incurred but not yet paid. Accrued Revenue.

459 views • 34 slides

Real-World Finance 101 for Small Business

548 views • 33 slides

USING THE AUSTRALIAN INFRASTRUCTURE FINANCIAL MANAGEMENT GUIDELINES TO OVERCOME AN ASSET MANAGEMENT FUNDING GAP

USING THE AUSTRALIAN INFRASTRUCTURE FINANCIAL MANAGEMENT GUIDELINES TO OVERCOME AN ASSET MANAGEMENT FUNDING GAP. Presentation by John Comrie National Local Government Asset Management and Public Works Engineering Conference 13 May 2010 . Background. PRE-FINANCIAL SUSTAINABILITY INQUIRIES.

393 views • 28 slides

419 views • 27 slides

Steps in Financial Analysis

ACCY 291 Financial Statement Analysis Steps in Financial Analysis Steps in comprehensive financial analysis 1. BUSINESS STRATEGY Analysis 2. ACCOUNTING Analysis 3. FINANCIAL Analysis 4. PROSPECTIVE Analysis Business Strategy Industry analysis and Competitive strategy analysis

991 views • 17 slides

Costing Inventories

Costing Inventories. Necessary when specific inventory items are not tracked from purchase to sale. Standard Methods of Inventory Costing. Example of Inventory Costing. Example: FIFO, sold 9,000 tonnes. Sell first 9,000 tonnes , equal to 1,000 + 5,000 + 3,000 (of 8,000).

291 views • 14 slides

Financial Statements

241 views • 13 slides

The Accounting Cycle (So Far)

The Accounting Cycle (So Far). Analyze transactions Record transactions in journal entries Post journal entries to general ledger Trial balance. Basic Elements of Accrual Accounting. Revenue recognition principle Revenue is recognized when earned, rather than when collected

286 views • 12 slides

You and Your Business A Guide to starting a business.

You and Your Business A Guide to starting a business. Business Advisors Business Taxes Entity Type Estimated Taxes Registration Checklist Accounting Appendix / Forms Link Exit Payroll Taxes Business Advisors

408 views • 11 slides

KARDAN INSTITUTE OF HIGHER EDUCATION

Adjustments are prepared at the end of year. Revenue earned but not received 36,000 Accrued Rent Expenses 18000 Prepaid rent is for 15 months . Paid on jan1,2010. 10,000 revenue is earned out of un-earned salaries revenue..

198 views • 10 slides

Local Government Waste Summit 2006

113 views • 9 slides

PUBLIC PROCUREMENT AS PART OF PUBLIC FINANCIAL MANAGEMENT

PUBLIC PROCUREMENT AS PART OF PUBLIC FINANCIAL MANAGEMENT. Budget Execution Public Expenditure and Financial Accountability. Topics to be Covered. Define objectives of procurement system as a public sector management system Identify key elements of a system

290 views • 8 slides

AC506 lecture 18

AC506 lecture 18. Deferred tax Sources: Elliott & Elliott, chapter 13 Alexander & Britton, chapter 21. Background. Accounting profit v. taxable profit Subjectivity in accounting e.g revenue recognition motivations Policy choices e.g depreciation Permanent differences

115 views • 4 slides