45 Results for : accrual
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Accounting Instruction Reference #400: The Closing Process , Hörbuch, Digital, ungekürzt, 214min
In this audiobook, we will explore the accounting closing process, the final process in the accounting cycle, the critical process needed to prepare for the next accounting period, and a process often misunderstood. The closing process can seem less exciting than other areas of the accounting process. With the main event of the financial statements already having taken place, the closing process is similar to cleaning up peanut shells, popcorn, and candy after a big game. The closing process is very important to understand, however, because it deals with cutoff dates, with the clear lines that need to be drawn from one accounting period to the next. Like a baseball scoreboard, the accounting scoreboard needs to be reset for the new game, the new period, or the new year. Runs scored in the prior game cannot be counted on the current scoreboard, and revenue earned in the prior year cannot be counted on the current year's financial statements. Also, runs scored in the current game should not be counted on the scoreboard of the following game, and expenses incurred this year should not be counted on next year's financial statements. Unlike a baseball game, the line between accounting periods can be less clear. The accounting department needs to be more vigilant in making sure the accounts that keep score, those that track performance, including the temporary accounts of revenue and expenses, are accumulating data related to the correct period. How does an accounting department make sure they are keeping score properly, you might ask? How does an accounting department make sure they are allocating revenue and expenses to the correct period? The accounting department must have a strong understanding of when revenue and expense should be recognized and a firm grasp of accrual concepts, including the revenue recognition principle and the matching principle. The accounting department must also understand the closing process. p ungekürzt. Language: English. Narrator: Bob Steele CPA. Audio sample: https://samples.audible.de/bk/acx0/117290/bk_acx0_117290_sample.mp3. Digital audiobook in aax.- Shop: Audible
- Price: 9.95 EUR excl. shipping
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A Critical Review of Allen E. Larson C.R. and Sloan R.G. (2013). Accrual reversals earnings and stock returns. Journal of Accounting and Economics 56 (-) pp.113-255.
A Critical Review of Allen E. Larson C.R. and Sloan R.G. (2013). Accrual reversals earnings and stock returns. Journal of Accounting and Economics 56 (-) pp.113-255.: ab 2.99 €- Shop: ebook.de
- Price: 2.99 EUR excl. shipping
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Accounting Principles Made Simple:The Ultimate Beginner's Guide to Basic GAAP Accrual Accounting Financial Statements Double Entry Bookkeeping
Accounting Principles Made Simple:The Ultimate Beginner's Guide to Basic GAAP Accrual Accounting Financial Statements Double Entry Bookkeeping: ab 3.99 €- Shop: ebook.de
- Price: 3.99 EUR excl. shipping
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New Public Management (NPM) and the Introduction of an Accrual Accounting System
New Public Management (NPM) and the Introduction of an Accrual Accounting System - A Case Study of an Italian Regional Government Authority: ab 53.49 €- Shop: ebook.de
- Price: 53.49 EUR excl. shipping
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Practice-Relevant Accrual Accounting for the Public Sector
Practice-Relevant Accrual Accounting for the Public Sector - Producers' and Users' Perspectives: ab 63.99 €- Shop: ebook.de
- Price: 63.99 EUR excl. shipping