| | accelerated-depreciation methods Depreciation methods that allow for higher depreciation charges in the early years and lower charges in later periods. Termed accelerated because these methods allow for higher early depreciation changes than the straight-line method allows. Also called decreasing-charge methods. Generally, companies use one of two decreasing-charge methods: sum-of-the-years'-digits or declining-balance. account sales A report, prepared by the consignee for the consignor
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The Effect of ERP System Implementations on the Usefulness of Accounting Information Joseph F. Brazel Department of Accounting College of Management North Carolina State University Campus Box 8113 Raleigh, North Carolina 27695 Telephone: 919-513-1772 Fax: 919-515-4446 e-mail: joe_brazel@ncsu.edu Li Dang Department of Accounting College of Business Oregon State University Corvallis, Oregon 97331 Telephone: 541-737-6049 e-mail: li.dang@bus.oregonstate.edu October 2005 The authors thank the international
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VIRTUAL PIGGY, INC. FORM 10-K ANNUAL REPORT Year Ended December 31, 2014 | | | | | Page | PART I | | | | | | Item 1. | Business | 1 | Item 1A. | Risk Factors | 8 | Item 1B. | Unresolved Staff Comments | 17 | Item 2. | Properties | 17 | Item 3. | Legal Proceedings | 17 | Item 4. | Mine Safety Disclosures | 17 | | | | PART II | | | | | | Item 5. | Market For Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases
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Accounting Irregularity Analysis for Groupon Steven Simpson ACCT 310-V2WW Professor Margaret Callender February 15, 2014 Issues Groupon (GRPN) is an internet based company that was founded in 2008. Groupon acquires new customers via advertising and word of mouth through sites such as Facebook and Twitter, and then Groupon has the new customers sign up to receive daily coupon offers from local merchants through their email. Groupon then sells coupons for steeply discounted local merchant
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МІНІСТЕРСТВО ОСВІТИ ТА НАУКИ, МОЛОДІ ТА СПОРТУ УКРАЇНИ ХАРКІВСЬКИЙ НАЦІОНАЛЬНИЙ ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ Кафедра іноземних мов “ Цілі та принципи бухгалтерського обліку ” ВИКОНАЛА: ПЕРЕВІРИЛА:
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This case gives students an opportunity to determine the accounting for impairment of long-lived assets in accordance with ASC 360-10. Applicable Professional Pronouncements ASC 360-10, Property, Plant, and Equipment: Overall (ASC 360-10) ASC 360-10 provides guidance on accounting for property, plant, and equipment, and the related accumulated depreciation on those assets. This Subtopic also includes guidance on the impairment or disposal of long-lived assets. ASC 360-10 notes that long-lived
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SU 1 In performing an attestation engagement, a CPA typically Expresses a conclusion about an assertion Attestation Standards are Sufficient evidence shall be obtained to provide reasonable basis for the conclusion that is expressed in the report The report shall identify the assertion being reported on and state the character of the engagement The work shall be adequately planned, and assistants, if any, shall be properly supervised Which of the following professional services is considered
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SEC Staff Accounting Bulletin: No. 101 – Revenue Recognition in Financial Statements Securities and Exchange Commission 17 CFR Part 211 [Release No. SAB 101] Staff Accounting Bulletin No. 101 Agency: Securities and Exchange Commission Action: Publication of Staff Accounting Bulletin Summary: This staff accounting bulletin summarizes certain of the staff's views in applying generally accepted accounting principles to revenue recognition in financial statements. The staff is providing
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CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Valuation and classification of land, buildings, and equipment. Self-constructed assets, capitalization of overhead. Capitalization of interest. Exchanges of assets Questions 1, 2, 3, 4, 6, 7, 12, 13, 21 5, 8, 20, 21 8, 9, 10, 11, 2, 3, 4 13, 21 12, 16, 17 8, 9, 10, 11, 12 5, 6, 7 Brief Exercises 1 Exercises 1, 2, 3, 4, 5, 13 4, 6, 12, 16 4, 5, 7, 8, 9, 10, 16 3, 11, 16
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CHAPTER 22 Accounting Changes and Error Analysis ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Differences between change in principle, change in estimate, change in entity, errors. Accounting changes: a. b. Comprehensive. Changes in estimate, changes in depreciation methods. Changes in accounting for long-term construction contracts. Change from FIFO to average cost. Change from FIFO to LIFO. Change from LIFO. Miscellaneous. 2, 11 8 1, 3, 4, 5, 8, 24 8, 14, 15, 17, 19 2, 18, 21 9, 16,
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