Contemporary Accounting การบัญชีร่วมสมัย - PowerPoint PPT Presentation

contemporary accounting n.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
Contemporary Accounting การบัญชีร่วมสมัย PowerPoint Presentation
Download Presentation
Contemporary Accounting การบัญชีร่วมสมัย

play fullscreen
1 / 5
Contemporary Accounting การบัญชีร่วมสมัย
294 Views
Download Presentation
cade
Download Presentation

Contemporary Accounting การบัญชีร่วมสมัย

- - - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript

  1. Contemporary Accountingการบัญชีร่วมสมัย

  2. Income Determination and Presentation • Accounting rule-making • Role of Government in Setting Accounting Standards • Accounting History Notes • Meaning of GAAP • Accounting Theory vs. Accounting Practice • International accounting

  3. Income Determination and Presentation • Income-General Concepts • Discontinued Operations • Combined statement of Income and Retained Earnings • Changes in Accounting • Reporting the results of operations:Earnings per share  • Prior Period Adjustments • Financial reporting and changing prices

  4. Balance Sheet Issues • Balance sheet content • Accounting for Plant Assets • Assets - Concepts and Definitions • Intangible Assets • Current assets and current liabilities • Research and Development Costs • Reclassification of Short-term Obligations expected to be refinanced • Accounting for Lease 

  5. Balance Sheet Issues • Trade receivables-brief review • Accounting for Income Taxes • Interest on Receivables and Payables-APB No. 21 • Accounting for Pension Costs • Inventories • Accounting for Debt • Accounting for Investments in Common Stock • Overview pronouncements • Accounting for Marketable Securities--FAS No. 115