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Accounting and Bookkeeping For Dummies 4th edition 5 potx

Accounting and Bookkeeping For Dummies 4th edition_1 pptx

Accounting and Bookkeeping For Dummies 4th edition_1 pptx

... Pensions and profit-sharing plansߜ Rentsߜ Repairs and maintenanceߜ Salaries and wagesߜ Taxes and licenses 59 Chapter 3: Bookkeeping and Accounting Systems07_246009 ch03.qxp 4/16/08 11 :54 PM ... 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 the generation and ... fraud in Chapters 7 and 15. 52 Part I: Opening the Books on Accounting 06_246009 ch02.qxp 4/16/08 11 :51 PM Page 52 Keeping in Step with Accounting and Financial Reporting StandardsThe unimpeded...
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Accounting and Bookkeeping For Dummies 4th edition_2 ppt

Accounting and Bookkeeping For Dummies 4th edition_2 ppt

... very large( $50 0 million annual sales and up and 50 0 employees or more). Developing and marketing accounting software is a booming business. You could go toGoogle or Yahoo and type accounting ... 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 ... but beprepared for many, many references. Except for larger entities that employtheir own accounting software and information technology experts, mostbusinesses need the advice and help of outside...
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Accounting and Bookkeeping For Dummies 4th edition_3 doc

Accounting and Bookkeeping For Dummies 4th edition_3 doc

... depreciationTotal assetsAssets 2008$2,1 65 $2,600$3, 450 $600$8,8 15 $12, 450 ($6,4 15 $6,0 35 $14, 850 $2,2 75 $2, 150 $2,7 25 $52 5$7,6 75 $11,1 75 ( $5, 640 $5, 5 35 $13,210))2009Accounts payableAccrued ... & owners’ equity$1 25 $ 150 $ 25 $1,690$1,990$640$ 750 $90$6,000$3,100$2,630$13,210$ 250 $ 150 ($ 750 ($ 350 ))$7 65 $900$1 15 $6, 250 $3, 250 $3 ,57 0$14, 850 Figure 5- 1:Summary ofchanges ... thousands)CashAccounts receivableInventoryPrepaid expensesFixed assets, net of depreciationAssetsBeginningBalances$1 ,51 5$ 450 $7 25 $ 75 ($7 75 $1,990)$2,2 75 $2, 150 $2,7 25 $52 5 $5, 5 35 $13,210OperatingActivitiesInvestingActivities($1,2 75 $1,2 75 )FinancingActivities($ 350 ($ 350 ))EndingBalances$2,1 65 $2,600$3, 450 $600$6,0 35 $14, 850 Accounts...
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Accounting and Bookkeeping For Dummies 4th edition_4 docx

Accounting and Bookkeeping For Dummies 4th edition_4 docx

... liabilities and owners’ equityLiabilities and Owners’ Equity$7 65 $9 65 $1 15 $2, 250 $4,0 95 $4,000$3, 250 $1, 955 $5, 2 05 $13,300$7 65 $900$1 15 $2, 250 $4,030$4,000$3, 250 $3 ,57 0$6,820$14, 850 $0$ 65 $0$0$ 65 $0$0($1,6 15 ($1,6 15 ($1 ,55 0))))))))))Figure ... A$2,0 45 $2 ,57 0$2, 750 $55 0$7,9 15 $12,2 25 ($7,4 35 $4,790$12,7 05 $2,1 65 $2,600$3, 450 $600$8,8 15 $12, 450 ($6,4 15 $6,0 35 $14, 850 ))))))Version C Difference($120)($30)($700)( $50 )($900)($2 25) ($4 25) ($ 650 )($1 ,55 0)))))Income ... activities$1,690($1 75 $1 ,51 5($ 450 ($7 25 ($ 75 $7 75 $1 25 $ 150 $ 25 ))))))))Cash Flows from Investing ActivitiesExpenditures on property, plant, and equipment ($1,2 75 $100$ 150 $ 150 ($ 750 Cash Flows...
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Accounting and Bookkeeping For Dummies 4th edition_5 potx

Accounting and Bookkeeping For Dummies 4th edition_5 potx

... to the grueling effort and long hours to get the business off the ground and up and running. Thefounders don’t get paid for their sweat equity, and it does not show up in the accounting records ... asset from that time forward will 155 Chapter 7: Choosing Accounting Methods: Different Strokes for Different Folks 12_246009 ch07.qxp 4/16/08 11 :59 PM Page 155 Recognizing the Legal Roots of ... costs reported for inventorycould go back even further. 151 Chapter 7: Choosing Accounting Methods: Different Strokes for Different Folks 12_246009 ch07.qxp 4/16/08 11 :59 PM Page 151 The choice...
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Accounting and Bookkeeping For Dummies 4th edition_7 doc

Accounting and Bookkeeping For Dummies 4th edition_7 doc

... Motors and a copy of my book, Accounting For Dummies, 4th Edition, hot off the printing presses.Most production (manufacturing) processes are fairly complex, so product cost accounting for manufacturers ... issues, and so on. In short, accounting reports provide only part of the information needed for businessdecisions, though an essential part for sure.Making reports clear and straightforwardNeedless ... are standard costs and the cost of capital.Standard costs are set inadvance for the manufacture of productsduring the coming period, and then actualcosts are compared against standard coststo...
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Accounting and Bookkeeping For Dummies 4th edition_8 pot

Accounting and Bookkeeping For Dummies 4th edition_8 pot

... be ready for seriousconcentration.Staying on Top of Accounting and Financial Reporting StandardsStandards and requirements for accounting and financial reporting don’t standstill. For many ... flux in accounting and financial reporting standards and requirements. The private sector Financial Accounting Standards Board(FASB) and the governmental regulatory agency, the Securities and Exchange ... business and finance in general, and understand basic accounting terminology and measurement methods in particular. Financial reporting standards and prac-tices, in other words, take a lot for granted...
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Accounting and Bookkeeping For Dummies 4th edition_9 docx

Accounting and Bookkeeping For Dummies 4th edition_9 docx

... earningsTotal liabilities and owners‘ equity132,720$136, 650 199,9 25 $336 ,57 5 $58 , 855 60,000217,720$336 ,57 5Figure 13-2:Balancesheetexample for a business.278Part IV: Preparing and Using Financial ... revenue $ 457 ,000Cost of goods sold expense 298, 750 Gross margin $ 158 , 250 Sales, administration, and general expenses 102,680Earnings before interest and income tax $55 ,57 0Interest expense 6, 250 Earnings ... legalexposure, and so on.Private and public businesses are bound by the same accounting rules for mea-suring profit and for valuing assets, liabilities, and owners’ equity, and for dis-closures...
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Accounting and Bookkeeping For Dummies 4th edition_10 pdf

Accounting and Bookkeeping For Dummies 4th edition_10 pdf

... report.313Chapter 15: Audits and Accounting Fraud 22_246009 ch 15. qxp 4/17/08 12: 05 AM Page 313312Part IV: Preparing and Using Financial Reports Exploring the Need for AuditsOne reason for audits ... The company’s ROA, therefore, is: $55 ,57 0,000 EBIT ÷ $317,720,000 net operating assets = 17 .5% ROAThe business earned $17 .5 million (rounded) on its total debt — 17 .5 percentROA times $100 ... time when PeatMarwick was part of the firm’s name)3 15 Chapter 15: Audits and Accounting Fraud 22_246009 ch 15. qxp 4/17/08 12: 05 AM Page 3 15 Managing operating cash flowsIn a small, one-owner/one-manager...
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Accounting and Bookkeeping For Dummies 4th edition_13 docx

Accounting and Bookkeeping For Dummies 4th edition_13 docx

... Beading For Dummies 0-76 45- 257 1-9Orchids For Dummies 0-76 45- 6 759 -4Puppies For Dummies 0-76 45- 5 255 -4Rock Guitar For Dummies 0-76 45- 5 356 -9Sewing For Dummies 0-76 45- 6847-7Singing For Dummies ... 0-76 45- 5430-1Forensics For Dummies 0-76 45- 558 0-4Freemasons For Dummies 0-76 45- 9796 -5 French For Dummies 0-76 45- 5193-0Geometry For Dummies 0-76 45- 5324-0Organic Chemistry I For Dummies 0-76 45- 6902-3The ... Finance For Dummies 0-76 45- 259 0 -5* Resumes For Dummies 0-76 45- 5471-9Selling For Dummies 0-76 45- 5363-1Six Sigma For Dummies 0-76 45- 6798 -5 Small Business Kit For Dummies 0-76 45- 5984-2Starting...
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