tailieunhanh - Lecture International accounting: Chapter 1 - Nguyễn Quốc Nhất

Lecture "International accounting - Chapter 1: Recording business transactions" has content: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts, define debits, credits, and normal account balances, and use double-entry accounting and T-accounts, list the steps of the transaction recording process Journalize and post sample transactions to the ledger, prepare the trial balance from the T-accounts. | International Accounting Chapter 1: Recording Business Transactions MINISTRY OF INDUSTRY AND TRADE INDUSTRIAL UNIVERSITY OF HO CHI MINH CITY FACULTY OF ACCUONTING-AUDITING INTRODUCE Quoc Nhat 1 INTRODUCE • Code modules: 2127407 • Credits: 3 • Texbook: • Reference material: - Accounting, Charles T. Horngren, Walter T. Harrison Jr. and M. Suzanne Oliver, 2012, Prentice hall. - PRINCIPLES OF ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2009. - Website: 2 INTRODUCE Learning objective: • Presenting the basic knowledge about accounting cycle from record economic transactions arising in their diary, to take notes on ledger, trial balance spreadsheet program, implementing adjustments. • Applying the knowledge to create a good platform for students to acquire academic accounting research deeper, higher. 3 MA. Nguyen Quoc Nhat – 1 International Accounting Chapter 1: Recording Business Transactions INTRODUCE Table of content: Chapter 1 2 3 4 5 6 7 8 9 10 11 12 RECORDING BUSINESS TRANSACTIONS THE ADJUSTING PROCESS COMPLETING THE ACCOUNTING CYCLE MERCHANDISING OPERATIONS MERCHANDISE INVENTORY INTERNAL CONTROL AND CASH RECEIVABLES PLANT ASSETS AND INTANGIBLES CURRENT LIABILITIES AND PAYROLL LONG-TERM LIABILITIES, BONDS PAYABLE, AND CLASSIFICATION OF LIABILITIES ON THE BALANCE SHEET CORPORATIONS: PAID-IN CAPITAL AND THE BALANCE SHEET PARTNERSHIPS 4 CHAPTER1: RECORDING BUSINESS TRANSACTIONS Learning of objective: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts Define debits, credits, and normal account balances, and use double-entry accounting and T-accounts List the steps of the transaction recording process Journalize and post sample transactions to the ledger Prepare the trial

• Kế toán - Kiểm toán
• Lecture International accounting
• International accounting
• Recording business transactions
• Recording transactions
• Describe common accounts
• Define debits
• Normal account balances
• International convergence
• Financial reporting
• International accounting standard
• International federation of accountants
• Comparative accounting
• Accounting environment
• Accounting profession
• Accounting regulation
• Kế toán quốc tế
• Bài giảng Kế toán quốc tế
• International taxation
• International business decisions
• Corporate income tax
• Tax jurisdiction
• Corporate governance
• International trends
• International diversity
• The adjusting process
• Accrual accounting versus cash basis
• Other accounting principles
• Two categories of adjusting entries
• The adjusted trial balance
• Completing the accounting cycle
• The worksheet
• Closing the accounts
• Classifying assets
• Liabilities and payrol
• Current liabilities of known amount
• Current liabilities
• Accounting for payroll
• Worldwide accounting diversity
• Accounting diversity
• Inflation accounting
• Inflation accounting internationally
• Consolidated financial statements
• Foreign capital markets
• Financial statements
• Auditing research
• Accounting research
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Merchandise inventory
• Accounting principles
• Inventory costing methods
• Inventory accounting
• International business
• Foreign customer
• International financial reporting standards
• Intangible assets
• International transfer pricing
• Cost minimization
• International corporate social reporting
• Corporate social reporting
• Foreign exchange risk
• Foreign direct investment
• Intangibles acquired
• Internally generated intangibles
• Performance evaluation
• Transfer pricing
• External reporting
• Regulating CSR practices