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Direct Materials Raw materials & component parts that become an integral part of finished products. Can be traced directly and conveniently to products. If materials cannot be traced directly to products, the materials are considered indirect and are part of manufacturing overhead.

33 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 864 | Lượt tải: 0

Globalization The process of managers assessing the impact of international activities on the future of their company.

23 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 846 | Lượt tải: 1

Purpose of Analysis Financial statement analysis helps users make better decisions.

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Purpose of the Statement of Cash Flows Provides information about the cash receipts and cash payments of a business entity during the accounting period. Helps investors with questions about the company’s: Ability to generate positive cash flows. Ability to meet its obligations and to pay dividends. Need for external financing. Investing and ...

59 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 890 | Lượt tải: 3

Discontinued Operations When management enters into a formal plan to sell or discontinue a segment of the business, the related gains and losses must be disclosed on the income statement.

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Publicly Owned Corporations Face Different Rules By LAW, publicly owned corporations must: Prepare financial statements in accordance with GAAP. Have their financial statement audited by an independent CPA. Comply with federal securities laws. Submit financial information for SEC review.

39 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 723 | Lượt tải: 0

Liabilities – Question Devon Mfg. borrows $100,000 from First Bank. The loan will be repaid in 20 years and has an annual interest rate of 8%. Is this a current liability or a noncurrent liability? The obligation will not be paid within one year or one operating cycle, so it is a noncurrent liability.

47 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 628 | Lượt tải: 0

Accountable Events Acquisition. Allocation of the acquisition cost to expense over the asset’s useful life (depreciation). Sale or disposal.

55 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 619 | Lượt tải: 0

Which Unit Did We Sell? When identical units of inventory have different unit costs, a question naturally arises as to which of these costs should be used in recording a sale of inventory.

64 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 588 | Lượt tải: 0

How Much Cash Should a Business Have? Every business needs enough cash to pay its bills!

57 trang | Chia sẻ: nguyenlinh90 | Ngày: 20/07/2019 | Lượt xem: 615 | Lượt tải: 0