items. 3. Define receivables and identify the different types of receivables. 4. Explain accounting issues related to recognition of accounts receivable. 5. Explain accounting issues related to valuation of accounts receivable. 6. Explain accounting issues related to recognition and valuation of notes receivable. 7. Explain the fair value option. 8. Explain accounting issues related to disposition of accounts and notes receivable. 9. Describe how to report and
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valuation. Statement of cash flows. 25, 26, 27, 28, 29, 30, 31, 32 12, 13, 14, 15, 16 4, 5, 6, 7, 11, 12, 17 1, 2, 3, 4, 5, 6, 7 3, 4, 5 4. 13, 14, 15, 16, 17, 18 6, 7 6 Copyright © 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) 5-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. 3. Explain the uses and limitations of a balance sheet. Identify the major classifications of
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Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) 14-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. Describe the formal procedures associated with issuing long-term debt. Identify various types of bond issues. 1, 2 Brief Exercises Exercises Problems 3. Describe the accounting valuation for bonds at date of issuance. Apply the methods of bond discount and premium amortization. Describe the accounting for the extinguishment
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Acc372 - intermediate Accounting iI (3 hours) Homework FOUR Chapter 13 b 1. Collier borrowed $175,000 on October 1 and is required to pay $180,000 on March 1. What amount is the note payable recorded at on October 1 and how much interest is recognized from October 1 to December 31? a. $175,000 and $0. b. $175,000 and $3,000. c. $180,000 and $0. d. $175,000 and $5,000. d 2. On December 31, 2010, Irey Co. has $2,000,000 of short-term notes payable due on February
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|Degree in Accounting | | Additional Educational Requirements Louisiana: Accounting concentration of 24 hours at the undergraduate level and 24 hours of business courses other than accounting, including a Business Law class suitable for the CPA Exam (LSU: BLAW 4203). Undergraduate Accounting Hours Required • Intermediate Accounting 6 hours (LSU: ACCT 3001 and 3021) • Cost Accounting 3 hours
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*AICS* ADVANCE INSTITUTE OF COMPETETIVE STUDIES Bank PO & Clerk Understanding Banks In today’s world, banks have become an indispensable part of our daily lives. They have grown beyond their core functions and have their presence in almost every aspect of our lives. Banks were originally designed to be providers of loans to people for personal or business use and to safeguard the money of individuals and corporates. Over a period of time, banks have not only executed their core functionalities
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Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) 13-1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. 3. 4. 5. Describe the nature, type, and valuation of current liabilities. Explain the classification issues of short-term debt expected to be refinanced. Identify types of employee-related liabilities. Identify the criteria used to account for and disclose gain and loss contingencies. Explain the accounting for different
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establishes legal ownership and responsibility for the assets in transit. 5. Confirmation of Accounts Receivable – test of existence which involves direct written contact between the auditors and the client’s customers to confirm account balances and transactions. 6. Controller – responsible for managing the firm’s accounting duties, including producing financial statements, cost accounting, paying taxes, and gathering and monitoring the data necessary to oversee the firm’s financial well-being.
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SCHOOL OF ECONOMICS AND FINANCE FACULTY OF BUSINESS AND ECONOMICS THE UNIVERSITY OF HONG KONG Pokfulam Road, Hong Kong _____________________________________________________________________________________ ECON2102/2220 Intermediate Macroeconomics 2015-2016 ECON2102CD/2220CD Instructor: C. Chen Office: 901 KKL Office hours: Monday 1:40am – 3:00pm and Tuesday 4:40pm – 6:00pm E-mail: ccfour@hku.hk Semester: 2 Class meeting: ECON2102C/2220C: Monday 9:30am – 12:20pm in LE6 ECON2102D/2220D: Tuesday 1:30pm
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Code of Ethics Fundamental Principles Integrity Objectivity Professional competence and due care Confidentiality Professional behaviour * * APES 110, s290 provides specific guidance on independence requirements for audit and review engagements, while s291 provides similar requirements for other assurance engagements (don’t quote s291 or marks deducted in first assignment) Corporate Governance System by which companies are directed and managed covers conduct of board of directors
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