Accounting and Bookkeeping For Dummies 4th edition 1 pptx
Accounting and Bookkeeping For Dummies 4th edition_1 pptx
... Standards06_246009 ch02.qxp 4 /16 /08 11 : 51 PM Page 49Clearly, an accounting system needs to standardize the forms and procedures for processing and recording all normal, repetitive transactions and shouldcontrol ... Pensions and profit-sharing plansߜ Rentsߜ Repairs and maintenanceߜ Salaries and wagesߜ Taxes and licenses59Chapter 3: Bookkeeping and Accounting Systems07_246009 ch03.qxp 4 /16 /08 11 :54 PM ... expense and the amount recorded in the incomestatement for the expense.40Part I: Opening the Books on Accounting 06_246009 ch02.qxp 4 /16 /08 11 : 51 PM Page 40Managing the Bookkeeping and Accounting...
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Accounting and Bookkeeping For Dummies 4th edition_2 ppt
... profit accounting a fascinating challenge. For one thing, you have tounderstand how a business operates and its strategies in order to account for its profit.Making a profit and accounting for ... recording and reporting of profit; see Chapter 2 for details about GAAP.09_246009 ch04.qxp 4 /16 /08 11 :56 PM Page 77So what’s the answer for a manager who receives poorly formatted reports?Demand ... in its69Chapter 3: Bookkeeping and Accounting Systems07_246009 ch03.qxp 4 /16 /08 11 :54 PM Page 69Take another look back at the business example in Figure 4 -1. From the infor-mation supplied...
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Accounting and Bookkeeping For Dummies 4th edition_3 doc
... & owners’ equity $12 5 $15 0$25 $1, 690 $1, 990$640$750$90$6,000$3 ,10 0$2,630 $13 , 210 $250 $15 0($750($350))$765$900 $11 5$6,250$3,250$3,570 $14 ,850Figure 5 -1: Summary ofchanges ... depreciationTotal assetsAssets 2008$2 ,16 5$2,600$3,450$600$8, 815 $12 ,450($6, 415 $6,035 $14 ,850$2,275$2 ,15 0$2,725$525$7,675 $11 ,17 5($5,640$5,535 $13 , 210 ))2009Accounts payableAccrued ... lives, assets are sold for their disposable values (or traded in for new assets). 11 8Part II: Figuring Out Financial Statements 10 _246009 ch05.qxp 4 /16 /08 11 :59 PM Page 11 8Chapter 5Reporting...
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Accounting and Bookkeeping For Dummies 4th edition_4 docx
... Equity$765$965 $11 5$2,250$4,095$4,000$3,250 $1, 955$5,205 $13 ,300$765$900 $11 5$2,250$4,030$4,000$3,250$3,570$6,820 $14 ,850$0$65$0$0$65$0$0( $1, 615 ( $1, 615 ( $1, 550))))))))))Figure 7 -1: Twoversions offinancialstatements for thebusiness. 14 0Part II: Figuring Out Financial Statements 12 _246009 ch07.qxp 4 /16 /08 11 :59 ... activities $1, 690( $17 5 $1, 515 ($450($725($75$775 $12 5 $15 0$25))))))))Cash Flows from Investing ActivitiesExpenditures on property, plant, and equipment ( $1, 275 $10 0 $15 0 $15 0($750Cash ... should.) 14 7Chapter 7: Choosing Accounting Methods: Different Strokes for Different Folks 12 _246009 ch07.qxp 4 /16 /08 11 :59 PM Page 14 7had been used to record sales revenue and expenses and if...
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Accounting and Bookkeeping For Dummies 4th edition_5 potx
... costs reported for inventorycould go back even further. 15 1Chapter 7: Choosing Accounting Methods: Different Strokes for Different Folks 12 _246009 ch07.qxp 4 /16 /08 11 :59 PM Page 15 1The choice ... had costs of $10 0, $10 2, $10 4, and $10 6. If you sell three units during theperiod, the LIFO method calculates the cost of goods sold expense as follows: $10 6 + $10 4 + $10 2 = $ 312 The ending ... Legal Structure for a Business 14 _246009 ch08.qxp 4 /17 /08 12 :00 AM Page 16 7Part III Accounting inManaging aBusiness 13 _246009 pp03.qxp 4 /17 /08 12 :00 AM Page 15 9Note: The all-stocks-are-created-equal...
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Accounting and Bookkeeping For Dummies 4th edition_7 doc
... or earnings before interest and incometax expenses. 219 Chapter 10 : Financial Planning, Budgeting, and Control 16 _246009 ch10.qxp 4 /17 /08 12 :02 AM Page 219 managers to strive for and achieve the ... costs and period costs is particularly important for manufacturing businesses, as you find out in the following section.2 31 Chapter 11 : Cost Concepts and Conundrums 17 _246009 ch 11. qxp 4 /17 /08 12 :50 ... are alwaysgrounds for criticism.228Part III: Accounting in Managing a Business 17 _246009 ch 11. qxp 4 /17 /08 12 :50 AM Page 228227Chapter 11 : Cost Concepts and Conundrums Accounting versus...
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Accounting and Bookkeeping For Dummies 4th edition_8 pot
... year.243Chapter 11 : Cost Concepts and Conundrums 17 _246009 ch 11. qxp 4 /17 /08 12 :50 AM Page 243But check out the business’s EBIT in Figure 11 -2: $23.65 million, compared with $15 .95 million in Figure 11 -1 ... same.2 41 Chapter 11 : Cost Concepts and Conundrums 17 _246009 ch 11. qxp 4 /17 /08 12 :50 AM Page 2 41 Chapter 12 Getting a Financial Report Ready for ReleaseIn This Chapterᮣ Keeping up-to-date on accounting ... units sold $83,600,000Figure 11 -1: Example for determiningthe productcost ofa manu-facturer.233Chapter 11 : Cost Concepts and Conundrums 17 _246009 ch 11. qxp 4 /17 /08 12 :50 AM Page 233Puffing...
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Accounting and Bookkeeping For Dummies 4th edition_9 docx
... share $3. 61 Figure 13 -1: Incomestatementexample for a business.277Chapter 13 : How Lenders and Investors Read a Financial Report20_246009 ch13.qxp 4 /17 /08 12 :04 AM Page 277Book value and book ... and other tests to get afeel for the financial performance and position of the business. (Chapters 13 and 17 explain how readers of financial reports get a fix on the financial performance and ... shown inFigures 13 -1 and 13 -2 earned $32.47 million net income for the year just ended and has $ 217 .72 million owners’ equity at the end of the year. Therefore, itsROE is 14 .9 percent:$32,470,000...
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Accounting and Bookkeeping For Dummies 4th edition_10 pdf
... Financial Report 21_ 246009 ch14.qxp 4 /17 /08 12 :05 AM Page 303 310 Part IV: Preparing and Using Financial Reports 21_ 246009 ch14.qxp 4 /17 /08 12 :05 AM Page 310 Distinguishing investing and financingcash ... report. 313 Chapter 15 : Audits and Accounting Fraud 22_246009 ch15.qxp 4 /17 /08 12 :05 AM Page 313 312 Part IV: Preparing and Using Financial Reports Exploring the Need for AuditsOne reason for audits ... during the year, and which not to record as expense until300Part IV: Preparing and Using Financial Reports 21_ 246009 ch14.qxp 4 /17 /08 12 :05 AM Page 300Chapter 15 Audits and Accounting FraudIn...
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Accounting and Bookkeeping For Dummies 4th edition_13 docx
... 19 7fixed, 19 0 19 1, 19 7, 19 8, 19 9–200inventory shrinkage, 19 6 19 7object of expenditure basis, 18 7revenue-driven expenses, 18 8, 19 6 19 7variable expenses, 18 9 19 0, 19 6 19 7, 19 8volume-driven, 19 7P&L ... 19 0, 19 6direct fixed, 18 8, 19 7fixed, 19 0 19 1, 19 7, 19 8, 19 9–200inventory shrinkage, 19 6 19 7object of expenditure basis, 18 7revenue-driven expenses, 18 8, 19 6 19 7variable expenses, 18 9 19 0, 19 6 19 7, 19 8volume-driven, ... 297372 Accounting For Dummies, 4th Edition 27_246009 bindex.qxp 4 /17 /08 12 :07 AM Page 372outstanding, 2 81 preferred stock, 16 7 16 9right to sell, 16 7 16 8selling, 16 9 17 0splits, 17 1strike...
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