tailieunhanh - Accounting and Bookkeeping For Dummies 4th edition_13

Một quyết định chính kế toán phải được thực hiện bởi các công ty bán sản phẩm là phương pháp sử dụng để ghi giá vốn hàng bán chi phí, đó là tổng chi phí của các sản phẩm bán cho khách hàng trong thời gian. | 372 Accounting For Dummies 4th Edition . J journal entries 56-57 journals 56 juggling accounts 72. See also accounting fraud K kickbacks 70. See also accounting fraud knocking down inventory cost value 154 KPMG 315-316 L language of financial statements 33 last-in first-out LIFO method 150-152 351 laws and regulations. See also standards federal audit requirements 312-313 IRS Internal Revenue Service 66 154-156 PCAOB Public Company Accounting Oversight Board 65 319-320 354 Sarbanes-Oxley Act of 2002 64-65 319-320 lawsuits reporting 290 lawsuits settling 93 LCM lower of cost or market rule 153-154 351 leverage effect 199-200 liabilities financial versus assets 36 balance sheets 24 changes effects on cash flow 129-130 connection to expenses 107 control benchmarks 108 income tax payable 114 short-term notes payable 104 and solvency 104-105 spontaneous 115 liability accounts 90 liability personal 174 177 LIFO last-in first-out method 150-152 351 LIFO liquidation gain 298 limited partners 174 liquid assets 287 liquidating fixed assets. See depreciation liquidity stocks 169 list sales prices effects on profit 305 litigations reporting. See lawsuits LLCs limited liability companies 174-176 178 181-182 LLPs limited liability partnerships 175 long-term investments 38 long-term resources. See fixed assets loss leaders 215 losses extraordinary 92-95 338 statement of cash flows 133 summary. See income statements P L profit and loss lower of cost or market LCM rule 153-154 351 M management conflicts with stockholders 172 profiles in financial statements 255 responsibility statement in financial statements 255 role in accounting 248-249 stock options 158 171 stockholders as 168 use of budgets 209-211 213 management discussion and analysis Md A 255 279 managerial accounting accounting policies choosing 326-327 accounts payable 300 accounts receivable status 297 --------------------------------------------------------------------Index 373 accrued expenses payable 300-301 asset .

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