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Chapter 1 - Pearson Schools and FE Colleges
Chapter 1 - Pearson Schools and FE Colleges

... and Republic of Ireland there is also an international organisation that issues accounting standards. The International Accounting Standards Committee (IASC) was established in 1973 and in 2000 this committee changed its name to the International Accounting Standards Board (IASB). The IASB is an ind ...
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... * Enter estimated and actual mark-ups into computer system upon completion of jobs * Review lists of open jobs on a regular basis to ensure all shipped jobs have been invoiced * Send invoices to customers via EDI, e-mail or regular mail * Obtain proofs of delivery of account to customers CREDIT & CO ...
Double-Entry Accounting
Double-Entry Accounting

... An accounting period is the time frame included in the financial transaction summaries prepared by a business. Regardless of the time frame involved, each of these accounting summaries will consist of common components that make up a complete hospitality business cycle (see Figure 2.13). Business cy ...
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Abstract
Abstract

... organisations1 wish to make ambitious agreements with the new Government on the various aspects of sustainability within different sectors of the economy, based on a coherent and consistent long-term perspective provided by government and within the social and economic context. Sustainable developme ...
Financial Accounting and Accounting Standards
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Financial Accounting and Accounting Standards
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Financial Accounting and Accounting Standards
Financial Accounting and Accounting Standards

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Book Keeping
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... are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information. ...
Elements of the Income Statement
Elements of the Income Statement

... BALANCE SHEET – reports the amount of assets, liabilities, and stockholders’ equity of an accounting entity at a point in time. INCOME STATEMENT – reports the revenues less the expenses of the accounting period. STATEMENT OF STOCKHOLDERS’ EQUITY – reports the changes in each of the company’s stockho ...
THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES
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... this financial crisis brought a growth of the costs of capital. As more companies lack liquidity, economic analysis of these two categories is absolutely necessary, as a company’s incapability of payment may lead to chain collapse of several companies in economic relations with the former. Another f ...
Accounting Methods - Cash Basis and Accrual Basis
Accounting Methods - Cash Basis and Accrual Basis

... accessibility of financial data. Financial transactions should be recorded in such a way that a bookkeeper or successor treasurer will be able to both understand historical data and consistently process new transactions. Additionally, financial statements should be presented in such a way that they ...
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... customer’s specifications. His supplier makes deliveries direct to each customer’s surgery. Bill works from the spare room in his home, and the firm’s only assets are a chair, desk and laptop computer. These cost a total of $8 000. Bill has a monthly gross profit of around $15 000. All customers pay ...
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Honors Accounting - Rutherford Public Schools
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... Scott’s next important work was a response to the American Accounting Association’s “A Tentative Statement of Principles Underlying Corporate Financial Statements” (discussed later in the chapter). Scott criticized the AAA monograph as having a too narrow view of accounting in that it addressed only ...
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... accounting practices for financial reporting purposes as for tax reporting. 75) The International Accounting Standards Committee (IASC), established in 1973 has the objective to promote the worldwide harmonization of accounting principles. Is this harmonization necessary to allow movement of capital ...
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Accounting Processes
Accounting Processes

... required and/or if documentation has been received. b. If required, Accounting will contact the user asking him/her to make changes/corrections to the journal prior to posting. 2. In addition to reviewing and posting journal entries entered by users, Accounting staff post all system-generated journa ...
accounting theory: text and readings
accounting theory: text and readings

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courses for entry on excel spreadheet

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India
India

... Despoilers of environment will not find it economically viable if an economic value is put on the goods and services provided by the ecosystem. In India, natural resource accounting systems are likely to play an important role in decisionmaking and resource allocation in the future. However, such sy ...
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Sustainability accounting

Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago and is considered a subcategory of financial accounting that focus on the disclosure of non-financial information about a firm's performance to external parties such as capital holders, mainly to stakeholders, creditors and other authorities. These represent the activities that have a direct impact on society, environment, and economic performance of an organisation. Sustainability accounting in managerial accounting contrasts with financial accounting in that managerial accounting is used for internal decision making and the creation of new policies that will have an effect on the organisation's performance at economic, ecological, and social (known as the triple bottom line or Triple-P's; People, Planet, Profit) level. The topic is fairly new and being led in Europe.Sustainability Accounting is a tool used by organisations to become more sustainable. The most known widely used measurements are the Corporate Sustainability Reporting and the triple bottom line accounting. These recognise the role of financial information and shows how traditional accounting is extended by improving transparency and accountability by reporting on the Triple-P's.As a result of the triple bottom level reporting, and in order to render and guarantee consistency in social and environmental information the GRI (Global Reporting Initiative), was established with the goal to provide guidelines to organisations reporting on sustainability. In some countries guidelines were developed to complement the GRI. The GRI states that ""reporting on economic, environmental and social performance by all organizations is as routine and comparable as financial reporting"".
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