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Contemporary Accounting การบัญชีร่วมสมัย

Contemporary Accounting การบัญชีร่วมสมัย. 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 .

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Contemporary Accounting การบัญชีร่วมสมัย

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  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

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