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ACCOUNTING FOR LEASES

ACCOUNTING FOR LEASES. CHAPTER 15 LEASES. Learning Objectives. Overview : Lease. Types of Leases Lease Agreements Classification criteria in order to distinguish between the types of leases Accounting for types of leases: Both lessee and lessor Disclosure & Presentation.

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611 views • 35 slides

Lesson 1

Lesson 1. Introduction to bank reconciliation. Spot the d ifferences. Bank Reconciliation. A bank reconciliation is the process of matching the balances in the business records to the bank records. .

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Chapter 8

Chapter 8. Temporary Investments & Receivables. Temporary Investments or Short-Term Investments. Converted to cash easily They are an available source of cash. Purchase of Notes due on dd -mm- yy. DR Temporary Investments $X CR Cash $X. Recording Maturation of Notes.

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Cr cash - PowerPoint PPT Presentation

ACCOUNTING FOR LEASES

Lesson 1

Chapter 8