finance accounting double major virginia tech

... BellSouth in 2006 The biggesttechnology mergers over the past several years appear in Table 1.1.• Overall, 2006 saw another record year for technology acquisitions Thevalue of technology and telecommunication ... driving mergers and acquisitions is technology, particularlythe Internet Companies need technology to compete and are willing to acquirecompanies with such technology This can best be seen by ... Trang 11includ-From an accounting perspective, I describe the purchase method, as well asthe prior alternative of pooling of interests method You will also learn aboutaccounting for divestitures

Ngày tải lên: 23/03/2014, 12:20

... structured along the fields of finance, financial accounting/auditing, managerial accounting, tax accounting and supplementary courses in related fields such as economics and law Finance Capital Market ... specific knowledge, skills and scientific methods in the fields of finance, financial accounting, managerial accounting, tax accounting and auditing Research-oriented courses by faculty members ... Corporate Social Responsibility • Monitoring and Board Compensation • International Finance • Finance Seminar • Accounting and Auditing Seminar Elective Modules (each 6 ECTS), e.g. • Discounted

Ngày tải lên: 10/12/2016, 13:36

... part Managerial Accounting • The area of accounting that provides internal users, such as managers and employees, with information is called managerial accounting, or management accounting • The ... business. Trang 7Role of Ethics in Accounting and Business(slide 2 of 2) • As a result of accounting and business frauds, Congress passed laws to monitor the behavior of accounting and business, such ... business are employed in private accounting • Accountants and their staff who provide services on a fee basis are said to be employed in public accounting o In public accounting, an accountant may

Ngày tải lên: 19/12/2017, 09:29

... generating revenues Trang 11Double-Entry Accounting System• All businesses use what is called the double-entry accounting system • This system is based on the accounting equation and requires: ... part Using Accounts to Record Transactions (slide 1 of 2) • Accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record Trang 3Using ... accounting equation and requires: two accounts. equal to the total credits recorded. • The double-entry accounting system has specific rules of debit and credit for recording transactions in

Ngày tải lên: 19/12/2017, 09:30

... Financial Accounting 14e Trang 2© 2017 Cengage Learning® May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part Accrual and Cash Basis of Accounting ... is paid. accounting. Trang 3© 2017 Cengage Learning® May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part Accrual and Cash Basis of Accounting ... of Accounting (slide 2 of 2) income statement in the period in which cash is received or paid. accounting For most large businesses, however, the cash basis will not provide accurate financial

Ngày tải lên: 19/12/2017, 09:31

... beginning of the next period Trang 19Accounting Cycle(slide 1 of 2) analyzing and journalizing transactions and ends with the post-closing trial balance is called the accounting cycle Trang 20© 2017 ... duplicated, or posted to a publicly accessible website, in whole or in part Accounting Cycle (slide 2 of 2) • The steps in the accounting cycle are as follows: Trang 21Fiscal Yearselected and end on ... achieve this, temporary account balances are transferred to permanent accounts at the end of the accounting period through journal entries. • The entries that transfer these balances are called

Ngày tải lên: 19/12/2017, 09:31

... and receiving report are compared to the vendor’s invoice before the inventory is recorded in the accounting records Trang 5Safeguarding Inventory(slide 3 of 3) • Recording inventory using a perpetual ... purchase is made each sale until another purchase is made and a new average is computed o This technique is called a moving average. Trang 12Inventory Costing Methods Under aPeriodic Inventory ... entry is made at the time of the sale to record the cost of the goods sold. • At the end of the accounting period, a physical inventory is taken to determine the cost of the inventory and the

Ngày tải lên: 19/12/2017, 09:31

... account is debited for the shortage Over account is credited for the overage • At the end of the accounting period, a debit balance in Cash Short and Over is included in miscellaneous expense on ... equivalents o Examples of cash equivalents include the following:  U.S Treasury bills  Notes issued by major corporations (referred to as commercial paper)  Money market funds Trang 36Financial Statement

Ngày tải lên: 19/12/2017, 09:31

... records bad debt expense by estimating uncollectible accounts at the end of the accounting period  Generally accepted accounting principles (GAAP) require companies with a large amount of receivables ... accessible website, in whole or in part Uncollectible Receivables (slide 4 of 4) • The two methods of accounting for uncollectible receivables are as follows: o The direct write-off method records bad ... a publicly accessible website, in whole or in part Uncollectible Receivables (slide 1 of 4) • A major issue of selling merchandise or services on account (on credit) is that some customers will

Ngày tải lên: 19/12/2017, 09:31

... services for which it was intended. Trang 12Accounting for Depreciation(slide 3 of 3) • Two common misunderstandings that exist about depreciation as used in accounting include: o Depreciation does ... website, in whole or in part Double-Declining-Balance Method (slide 1 of 3) provides for a declining periodic expense over the expected useful life of the asset Trang 26Double-Declining-Balance Method(slide ... 3) • The double-declining-balance method is applied in the following three steps: o Step 1 Determine the straight-line percentage, using the expected useful life. o Step 2 Determine the double-declining-balance

Ngày tải lên: 19/12/2017, 09:31

... pay current assets in the future. • Accrued liabilities are normally recorded at the end of an accounting period as part of the adjustment process • For most companies, accounts payable and ... events occur in the future These potential obligations are called contingent liabilities • The accounting for contingent liabilities depends on the following two factors: Trang 44© 2017 Cengage

Ngày tải lên: 19/12/2017, 09:31

... scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part Accounting for Bonds Payable • When bonds are issued at less or more than their face amount, the ... Discount (slide 4 of 4) • The effective interest rate method is required by generally accepted accounting principles. • However, the straight-line method may be used if the results do not differ

Ngày tải lên: 19/12/2017, 09:31

... publicly accessible website, in whole or in part Characteristics of Stock (slide 3 of 3) • The major rights that accompany ownership of a share of stock are as follows: o The right to vote in ... scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part Accounting for Dividends • When a board of directors declares a cash dividend, it authorizes the ... shares o A stock split applies to all common shares including the unissued, and issued shares. • A major objective of a stock split is to reduce the market price per share of the stock o This attracts

Ngày tải lên: 19/12/2017, 09:31

... Important accounting principles or policies that could affect interpretation of the financial statements, including the effect of changes in accounting principles or the adoption of new accounting ... sales. Trang 41long-Return on Total Assets(slide 1 of 2) financed o In other words, this rate is not affected by the portion of assets financed by creditors or stockholders. • The return on total ... financial statements • The Certified Public Accounting (CPA) firm that conducts the audit renders an opinion, called the Report of Independent Registered Public Accounting Firm, on the fairness of the

Ngày tải lên: 19/12/2017, 09:32

... AccessMetabolomics of dates (Phoenix dactylifera) reveals a highly dynamic ripening process accounting for major variation in fruit Results: Multivariate analysis revealed a first principal component ... DS1-bolon), datafrom technical replicates were available from repeatedmeasurement of a homogenous mixture of pooled sam-ples (refer to Additional file 3) The median RSD fromthese technical replicates ... datevarieties show different tree phenotypes to those produ-cing dry varieties [18, 19] Metabolomics techniques have offered a promising proach for bridging the gap between genotype and pheno-type

Ngày tải lên: 26/05/2020, 20:27

... accounting departments is made up of 6 divisions: Finance; Management accounting; General accounting, Treasury, Revenue accounting and Budget planning Total number of staffs (includes Chief Finance ... 25 Table 2.2 Plan of workforce productivity 26 Table 2.3 Finance and Accounting Department labor structure 27 Table 2.4 Finance and Accounting Department labor structure charts 28 Table 3.1 ... Chapter 2: An overview of Budget Planning division of Finance and Accounting department, VNA This chapter will introduce VNA, Finance and Accounting department and Budget planning division on

Ngày tải lên: 27/06/2022, 11:08

... Accounting including Financial Accounting, CostAccounting, Managerial Accounting, Accounting Information Systems, TaxAccounting, Forensic Accounting, Fiduciary Accounting Meanwhile, Auditing ... information technologyresources and traditional accounting practices, such as the use of Generally AcceptedAccounting Principles (GAAP) 1.2.1.5 Tax Accounting Tax Accounting is a structure of accounting ... or company Accounting is performed by the members of a company continuously Accounting is divided into different branches including Financial Accounting, Cost Accounting,Managerial Accounting

Ngày tải lên: 29/11/2022, 00:26

... Accounting including Financial Accounting, CostAccounting, Managerial Accounting, Accounting Information Systems, TaxAccounting, Forensic Accounting, Fiduciary Accounting Meanwhile, Auditing ... information technologyresources and traditional accounting practices, such as the use of Generally AcceptedAccounting Principles (GAAP) 1.2.1.5 Tax Accounting Tax Accounting is a structure of accounting ... or company Accounting is performed by the members of a company continuously Accounting is divided into different branches including Financial Accounting, Cost Accounting,Managerial Accounting

Ngày tải lên: 02/12/2022, 22:11

... application of Industry 4.0 technologies in the Finance - Accounting field is rapidly progressing Shortage of highly qualified Finance - Accounting personnel: In accounting work, human resources ... process in the Finance - Accounting sector The digital transformation process in the Finance - Accounting sector refers to the application of digital technology and information technology in ... the Finance - Accounting sector still faces many difficulties and challenges, as follows: Inadequate Information Technology Infrastructure: The Information Technology infrastructure for the Finance

Ngày tải lên: 08/04/2024, 17:35

... CITY UNIVERSITY OF ECONOMICS AND LAW MIDTERM REPORT PRINCIPAL OF FINANCIAL MARKETS FOR FINANCE AND BANKING MAJOR Topic: FINANCIAL CRISIS Mentor: TS NGUYEN HOANG ANH Group: IMF Full name Student ... stock markets If investor confidence returns quickly after a financial crisis, it may end without major economic impact However, if panic spreads from financial assets to the broader economy, a

Ngày tải lên: 12/07/2024, 17:45