Tìm kiếm tài liệu miễn phí

Kế toán - Kiểm toán (15.488)

Một số vấn đề cần bàn về căn cứ tính thuế theo quy định luật thuế thu nhập doanh nghiệp và chuẩn mực kế toán

Bài viết đề cập đến phương pháp xác định nghĩa vụ thuế thu nhập doanh nghiệp phải nộp trên cơ sở tham chiếu các quy định của Chuẩn mực kế toán và các quy định về thuế, chủ yếu là quy định về Luật thuế Thu nhập doanh nghiệp. Bài viết cho thấy có sự khác biệt về căn cứ tính thuế thu nhập doanh nghiệp hiện hành giữa thuế và kế toán, từ đó đề ra các kiến nghị nhằm hoàn thiện việc xác định và ghi nhận chi phí thuế thu nhập doanh nghiệp hiện hành tại các doanh nghiệp hiện nay.


Lý thuyết thực hành thông tin kế toán để ra quyết định ngắn hạn

Ra quyết định là việc lựa chọn từ nhiều phương án, nhằm mục đích chọn một phương án có tính thỏa mãn cao nhất, cả về lượng và chất. Ra quyết định là một chức năng quan trọng của nhà quản trị. Vì nhà quản trị luôn đứng trước những vấn đề cần phải ra quyết định.


Một số ý kiến về tổ chức công tác kế toán cho doanh nghiệp nhỏ tại Việt Nam

Bài viết này tập trung tìm hiểu và đánh giá thực trạng tổ chức công tác kế toán của các DN nhỏ ở Việt Nam hiện nay. Từ đó, đưa ra một số ý kiến để tổ chức công tác kế toán phù hợp với những đặc thù của các DN nhỏ tại Việt Nam nhằm nâng cao hơn nữa chất lượng của thông tin kế toán cung cấp, góp phần nâng cao hiệu quả quản lý và thúc đẩy DN nhỏ phát triển.


Lecture Principles of accounting (2005): Chapter 3 - Needles, Powers, Crosson

Chapter 3 - Measuring business income. This chapter defines the concept of business income, discusses the role of adjusting entries in the measurement of income, and demonstrates the preparation of financial statements.


Lecture Principles of accounting (2005): Chapter 19 - Needles, Powers, Crosson

Chapter 19 - The changing business environment: a manager's perspective. Chapter 19 provides an introduction to management accounting. It will clarify the differences between management and financial accounting. It goes on to explain the management cycle, continuous improvement, performance measures, and preparing a management report.


Lecture Principles of accounting (2005): Chapter 12 - Needles, Powers, Crosson

Chapter 12 - Current liabilities. Chapter 12 presents the management issues associated with current liabilities, contingent liabilities, and payroll accounting.


Lecture Principles of accounting (2005): Chapter 9 - Needles, Powers, Crosson

Chapter 9 - Short-term financial assets. Chapter 9 focuses on the management of and accounting for four types of short-term assets: cash and cash equivalents, short-term investments, accounts receivable, and notes receivable.


Lecture Principles of accounting (2005): Chapter 8 - Needles, Powers, Crosson

Chapter 8 - Internal control. Chapter 8 first describes the basic principles of internal control and then applies these principles to cash transactions and other merchandising transactions. Petty cash and the voucher system are presented as supplemental objectives.


Lecture Principles of accounting (2005): Chapter 6 - Needles, Powers, Crosson

Chapter 6 - Financial reporting and analysis. This chapter introduces the objectives and qualitative aspects of financial information. It demonstrates how much more useful classified financial statements are than simple financial statements in presenting information to statement users. This chapter also includes an introduction to financial statement analysis.


Lecture Principles of accounting (2005): Chapter 5 - Needles, Powers, Crosson

Chapter 5 - Merchandising operations. This chapter introduces the merchandising business and the merchandising income statement. The perpetual inventory system is presented first with the periodic inventory presealed as an alternative. The merchandising work sheet is included as a supplemental objective.


Lecture Principles of accounting (2005): Chapter 1 - Needles, Powers, Crosson

Chapter 1 - Uses of accounting information and the financial statements. Chapter 1 explores the nature and environment of accounting, with special emphasis on the users and uses of accounting information. It introduces the four basic financial statements, the concept of accounting measurement, and the effects of business transactions on financial position. This chapter concludes with a discussion of ethical considerations in accounting and a supplement entitled "How to Read an Annual Report."


Lecture Principles of accounting (2005): Chapter 25 - Needles, Powers, Crosson

Chapter 25 - Standard costing and variance analysis. Chapter 25 covers standard costing from the standardized of performance measurement. It introduces and calculates variances. It demonstrates how variance analysis can be used as a means of establishing and maintaining cost control.


Lecture Principles of accounting (2005): Chapter 26 - Needles, Powers, Crosson

Chapter 26 - Performance management and evaluation. Chapter 26 discusses how a manager measures, reports, and evaluates performance for various types of responsibility centers. The balanced scorecard is discussed and linked to the management cycle. The calculation of performance measures such as return on investment, residual income, and economic value added are covered.


Lecture Principles of accounting (2005): Chapter 17 - Needles, Powers, Crosson

Chapter 17 - The statement of cash flows. Chapter 17 presents the statement of cash flows and explains the changes in cash flows from operating, investing, and financing activities of a business. Emphasis is placed on analyzing a company's cash-generating ability and its free cash flow. The indirect approach is used to compute net cash flows from operating activities, but the direct approach is presented as a supplemental objective.


Lecture Principles of accounting (2005): Chapter 15 - Needles, Powers, Crosson

Chapter 15 - The corporate income statement and the statement of stockholders' equity. Chapter 15 focuses on the corporate income statement and the statement of stockholders' equity, with an emphasis on specific items that may appear in them. Assessment of a company's quality of earnings opens the chapter. In addition, retained earnings, stock dividends, stock splits, and book value per share are covered in this chapter.


Lecture Principles of accounting (2005): Chapter 24 - Needles, Powers, Crosson

Chapter 24 - The budgeting process. Chapter 24 covers the budgeting process. It goes from developing the master budget, through to the cash budget, budgeted income statement, and budgeted balance sheet. It concludes with a discussion of responsibility accounting.


Lecture Principles of accounting (2005): Chapter 22 - Needles, Powers, Crosson

Chapter 22 - Activity-based systems - ABM and JIT. Chapter 22 provides a discussion of activity-based systems: activity-based management and just-in-time. It discusses activity-based management in relation to the value chain, supply chain, and cost hierarchy, and it compares the just-in-time philosophy to activity-based costing.


Lecture Principles of accounting (2005): Chapter 7 - Needles, Powers, Crosson

Chapter 7 - Accounting information systems. Chapter 7 addresses the goal of organizing accounting systems in order to process a large number of transactions efficiently. Discussion includes how small businesses are using technology and the Internet to transform data into financial statements.


Lecture Principles of accounting (2005): Chapter 21 - Needles, Powers, Crosson

Chapter 21 - Cost systems - Job order and process costing. Chapter 21 provides an introduction to the cost-based accounting systems of job order and process costing. It covers how managers use cost information in the management cycle. Product and cost flows under a job order system and a process costing system are discussed, and job order cost cards and process cost reports are prepared.


Lecture Principles of accounting (2005): Chapter 20 - Needles, Powers, Crosson

Chapter 20 - Cost concepts and cost allocation. Chapter 20 introduces various approaches managers use to classify costs and the concept of product costing and discusses the basic terminology used in accounting for internal operations. The reporting of manufacturing costs is highlighted and illustrated.


Lecture Principles of accounting (2005): Chapter 18 - Needles, Powers, Crosson

Chapter 18 - Financial performance evaluation. This chapter explains the objectives and techniques of financial statement evaluation from the standpoint of the financial analyst. It summarizes all the ratios presented thus far in the book, using a comprehensive financial analysis of Sun Microsystems Inc.


Lecture Principles of accounting (2005): Chapter 2 - Needles, Powers, Crosson

Chapter 2 - Measuring business transactions. Chapter 2 continues the exploration of accounting measurement by focusing on the problems of recognition, valuation, and classification and how they are solved in the measuring and recording of business transactions.


Lecture Principles of accounting (2005): Chapter 27 - Needles, Powers, Crosson

Chapter 27 - Analysis for decision making. Chapter 27 introduces the short-term decisions encountered by managers and the long-term capital expenditure decision process. Capital expenditure evaluation methods are discussed. The net present volume method is emphasized but the accounting rate-of-return and the payback period method are also presented.


Lecture Principles of accounting (2005): Chapter 14 - Needles, Powers, Crosson

Chapter 14 - Contributed capital. Chapter 14 focuses on long-term equity financing, including the types of equity securities and transactions affecting the stockholders' equity section of the balance sheet, such as stock issues, dividends, and treasury stock purchases.


Lecture Principles of accounting (2005): Chapter 13 - Needles, Powers, Crosson

Chapter 13 - Partnerships. Chapter 13 discusses the characteristics of the partnership form of business and examines accounting issues relating to the formation, division of income, dissolution, and liquidation of partnerships.


Lecture Principles of accounting (2005): Chapter 11 - Needles, Powers, Crosson

Chapter 11 - Long-term assets. Chapter 11 covers the management issues associated with the acquisition, operation, and disposal of property, plant, and equipment, natural resources, and intangible assets, as well as the concepts and techniques of depreciation, depletion, and amortization.


Lecture Principles of accounting (2005): Chapter 10 - Needles, Powers, Crosson

Lecture Principles of accounting (2005): Chapter 10 - Inventories. Chapter 10 presents the management issues associated with inventories, including a detailed discussion of the costing of inventories for financial reporting.


Lecture Principles of accounting (2005): Chapter 23 - Needles, Powers, Crosson

Chapter 23 - Cost behavior analysis. This chapter covers cost-volume-profit analysis. It defines cost behavior and breaks costs down into fixed and variable categories. Breakeven calculations using contribution margin are discussed.


Lecture Principles of accounting (2005): Chapter 16 - Needles, Powers, Crosson

Chapter 16 - Long-term liabilities. Chapter 16 covers the management issues related to the long-term financing of the corporation. The most important source of long-term financing, bond liabilities, is emphasized, but attention is also paid to other sources, such as leasing, mortgages, and installment notes, and to postretirement benefits.


Lecture Principles of accounting (2005): Chapter 4 - Needles, Powers, Crosson

Lecture Principles of accounting (2005): Chapter 4 - Completing the accounting cycle. This chapter focuses on the preparation of closing entries and the completion of the accounting cycle. A discussion of the work sheet concludes the chapter.


Tài liệu mới download

Đề tài : CĂN BỆNH HÀ LAN
  • 10/05/2011
  • 27.312
  • 522

Từ khóa được quan tâm

CTV FACE

Có thể bạn quan tâm

KẾ TOÁN QUẢN TRỊ P1
  • 27/07/2012
  • 81.029
  • 185

Bộ sưu tập

Danh mục tài liệu