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General Accounting

General Accounting

Study Accounting

Please choose the following topics that you want to study and research about accounting: International Financial Reporting Standard/Internal Accounting Standard( IFRS/IAS) Internal Financial Reporting Standard ( IFRS) for SME Cost and Management Accounting  Practical Accounting Basic Accounting Association of Chartered Certified Accountants (ACCA)/ACCA Program Certified Accounting Technician (CAT)/CAT Program Download Accounting Application via Android Apps or Apps Store   ………………………………………………………..

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How to Prepare Master Budget ( Budgeting)

How to Prepare Master Budget ( Budgeting) There are 10 steps to prepare master budget as follows: 1.Sale budget and schedule expected cash collections 2.Production budget 3.Direct materials budget and expected cash disbursements 4.Direct labor budget 5.Manufacturing overhead budget 6.Ending finished goods inventory budget 7.Selling and admin. budget 8.Cash budget 9.Budgeted income statement 10.Budgeted balance sheet Example fore preparing master

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PRACTICAL CHART OF ACCOUNT, FINANCIAL STATEMENT FORMAT AND ACCOUNTING POLICY (Question)

PRACTICAL CHART OF ACCOUNT, FINANCIAL STATEMENT FORMAT AND ACCOUNTING POLICY For Questions: Question 1 Company purchases car (fixed asset) of 20,000 on 23 November 2016. Required: You are required to make accounting policy for depreciation time of this transaction Question 2 Company bought a photocopy machine on 1 December 2016; company is required to pay installment for $300 each month

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PRACTICAL CHART OF ACCOUNT, FINANCIAL STATEMENT FORMAT AND ACCOUNTING POLICY (Lesson)

PRACTICAL CHART OF ACCOUNT, FINANCIAL STATEMENT FORMAT AND ACCOUNTING POLICY Leaning Objectives I. Introduction II. Chart of Account III. Financial statement Format IV. Accounting Policy ……………………………………….. I. Introduction In practice, financial statement format, chart of account for financial statements and accounting policy are different from companies to other companies, accounting standards to other accounting standards and countries to other countries.

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PRACTICAL ERROR OR FRAUD ANALYSIS FOR FINANCIAL STATEMENTS

PRACTICAL ERROR OR FRAUD ANALYSIS FOR FINANCIAL STATEMENTS Learning Objectives:  I. Comparative Figures from Prior Periods II. Unusual change in amount III. New Account Types or Transactions IV. Relevant Ratios Analysis V. Analytical Procedures ……………………………………………….. In practice, draft financial statements are submitted by subordinates to their managers, these draft financial statements may be checked the following steps to identify errors or

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CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND ASSOCIATES

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND ASSOCIATES Learning Objectives Introduction The Basic Principles for Consolidating the Statement of Profit or Loss Non-Controlling Interest Intra-Group Trading Mid-Year Acquisitions IAS 28 Investments in Associates and Joint Ventures Trading with the Associate ………………………………………………………………………………………….. I. Introduction   The consolidated statement of profit or loss presents the financial performance of all group entities (i.e.

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CONSOLIDATED STATEMENT OF FINANCIAL POSITION

CONSOLIDATED STATEMENT OF FINANCIAL POSITION LEANRING OBJECTIVE 1. What is group? 2. Requirement to prepare consolidated financial statement 3. The basic method of preparing a consolidated statement of financial position 4. The mechanics of consolidation 5. Goodwill 6. How to include fair value in consolidation workings ………………………………………………. I. What is a group? A group exists where on entity, the parent,

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IAS 38 Intangible Assets

IAS 38 Intangible Assets LEARNING OBJECTIVE 1.DEFINITION 2.MEASUREMENT AFTER INITIAL RECOGNITION 3.GOODWILL, R&D …………………………………………… 1. DEFINITION An intangible asset is an identifiable non-monetary asset without physical substance. Intangible assets include items such as: -Licences -Intellectual property, e.g. patents and copyrights -Brand names -Trademarks -Goodwill For an asset to be identifiable, it must fall into one of two categories: 1.It is

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IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS LEARNING OBJECTIVES I.DEFINITIONS II.PROVISION RECOGNITION III.THRESHOLD of IAS 37 IV. EXAMPLE FOR IAS 37 ………………………………………………………… I. DEFINITIONS A provision is a liability where the timing or the amount is uncertain. A contingent liability is a liability that may result, but depends (or is contingent) on the outcome of uncertain events. For

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