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Catégorie :Category: nCreator TI-Nspire
Auteur Author: AlanZhang0119
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 3.74 Ko KB
Mis en ligne Uploaded: 19/11/2024 - 06:45:14
Uploadeur Uploader: AlanZhang0119 (Profil)
Téléchargements Downloads: 2
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4325363
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 3.74 Ko KB
Mis en ligne Uploaded: 19/11/2024 - 06:45:14
Uploadeur Uploader: AlanZhang0119 (Profil)
Téléchargements Downloads: 2
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4325363
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
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Bank Reconciliation: Outstanding checks: paid by company but not yet deducted in bank. -Bank Deposit in transit: deposit not yet recieved by bank. +Bank Service Charges: service charges by bank -Book NSF checks: money from customer not recieved by bank. -Book Counts as acct recievable by customer Interest earned +Book Misc bank charges -Book Customer Order Department Prepares the sales order upon receipt of a customer order. Credit Department Reviews the customers file and decides whether, and how much, credit should be extended. Shipping Department Ensures that the goods shipped match those ordered by the customer. Billing Department Compares goods shipped to goods ordered and prepares a sales invoice. Accounting Department Makes journal entries to record sales and cash collection transactions. Mailroom Receives checks and prepares the daily bank deposit. Cash Receipts Department Restrictively endorses checks and prepares a daily listing of checks received. Allowance for Doubtful Accounts Credit balance Adjusting ADA: Debit Bad Debt Expense (+) Credit ADA (+) Writing off: (Minus for both) Debit ADA Credit AR Commission for trading is priced in to Gain/Loss Ch8: Inventory Turnover = COGS/(AVERAGE INVENTORY) High: fast selling, efficient inventory management Low: slow selling, long cycle Average Inventory = (Beg + End) / 2 Days to sell inventory: 365/Inventory Turnover FIFO If prices are increasing (inflation), FIFO reports a higher profit. higher income = higher taxes overstates gross profit, since selling old shit at new price LIFO Lower profit, lower taxes (during inflation) matches current prices with current revenues Not in accord with physical flow of merchandise Avg Cost Items have the same value can't manipulate profit Gross Profit method: GP = Sales - COGS (Past) GPR = GP/Sales COGS = Sales * (1-GPR) Retail method: get ratio: cost for sale/how much can sell those for ending inventory at retail = cost of goods available at retail - net sales ending inventory at cost = ending inventory at retail * ratio Ch9: Plant Assets Long-term assets used in business operations, not for resale, such as buildings, machinery, and land. Categories: Tangible plant assets: Physical assets like buildings and equipment. Depreciable: Buildings, machinery. Non-depreciable: Land (because it doesnt lose value over time). Intangible assets: No physical form but used in operations (e.g., patents, copyrights, goodwill). Natural resources: Assets like oil, minerals, timber. Acquisition: Includes all costs to get the asset ready for use (e.g., purchase price, transportation, installation). Cost Allocation: Depreciation over the assets useful life (except for land). Sale or Disposal: Recording gains or losses when the asset is sold or retired. Capital Expenditures: Benefit multiple periods. Added to asset accounts (e.g., upgrades or additions). Revenue Expenditures: Benefit only the current period. Recorded as expenses (e.g., maintenance, repairs). Disposal of Plant Assets Remove the asset's cost from the books. Remove accumulated depreciation. Record the gain/loss on the sale. Depreciation: Straight line method: Annual Depreciation = (Cost - Residual Value)/Useful Life Units of Output method: Depreciation Per Unit = (Cost - Residual Value)/Total Units Double Declining Balance: (2/Useful Life) * book value Amortization is depreciation for intangible assets, typically straight line method Half year convention: first year only half the depreciation for the year should be counted, rest of the years full depreciation, last year get to residual value A write-down of an asset is an accounting process used to reduce the book value of an asset on the balance sheet when its fair market value has decreased below its current carrying value. Depletion of natural resources: (Cost - Residual) * How much is used Made with nCreator - tiplanet.org
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Compatible OS 3.0 et ultérieurs.
<<
Bank Reconciliation: Outstanding checks: paid by company but not yet deducted in bank. -Bank Deposit in transit: deposit not yet recieved by bank. +Bank Service Charges: service charges by bank -Book NSF checks: money from customer not recieved by bank. -Book Counts as acct recievable by customer Interest earned +Book Misc bank charges -Book Customer Order Department Prepares the sales order upon receipt of a customer order. Credit Department Reviews the customers file and decides whether, and how much, credit should be extended. Shipping Department Ensures that the goods shipped match those ordered by the customer. Billing Department Compares goods shipped to goods ordered and prepares a sales invoice. Accounting Department Makes journal entries to record sales and cash collection transactions. Mailroom Receives checks and prepares the daily bank deposit. Cash Receipts Department Restrictively endorses checks and prepares a daily listing of checks received. Allowance for Doubtful Accounts Credit balance Adjusting ADA: Debit Bad Debt Expense (+) Credit ADA (+) Writing off: (Minus for both) Debit ADA Credit AR Commission for trading is priced in to Gain/Loss Ch8: Inventory Turnover = COGS/(AVERAGE INVENTORY) High: fast selling, efficient inventory management Low: slow selling, long cycle Average Inventory = (Beg + End) / 2 Days to sell inventory: 365/Inventory Turnover FIFO If prices are increasing (inflation), FIFO reports a higher profit. higher income = higher taxes overstates gross profit, since selling old shit at new price LIFO Lower profit, lower taxes (during inflation) matches current prices with current revenues Not in accord with physical flow of merchandise Avg Cost Items have the same value can't manipulate profit Gross Profit method: GP = Sales - COGS (Past) GPR = GP/Sales COGS = Sales * (1-GPR) Retail method: get ratio: cost for sale/how much can sell those for ending inventory at retail = cost of goods available at retail - net sales ending inventory at cost = ending inventory at retail * ratio Ch9: Plant Assets Long-term assets used in business operations, not for resale, such as buildings, machinery, and land. Categories: Tangible plant assets: Physical assets like buildings and equipment. Depreciable: Buildings, machinery. Non-depreciable: Land (because it doesnt lose value over time). Intangible assets: No physical form but used in operations (e.g., patents, copyrights, goodwill). Natural resources: Assets like oil, minerals, timber. Acquisition: Includes all costs to get the asset ready for use (e.g., purchase price, transportation, installation). Cost Allocation: Depreciation over the assets useful life (except for land). Sale or Disposal: Recording gains or losses when the asset is sold or retired. Capital Expenditures: Benefit multiple periods. Added to asset accounts (e.g., upgrades or additions). Revenue Expenditures: Benefit only the current period. Recorded as expenses (e.g., maintenance, repairs). Disposal of Plant Assets Remove the asset's cost from the books. Remove accumulated depreciation. Record the gain/loss on the sale. Depreciation: Straight line method: Annual Depreciation = (Cost - Residual Value)/Useful Life Units of Output method: Depreciation Per Unit = (Cost - Residual Value)/Total Units Double Declining Balance: (2/Useful Life) * book value Amortization is depreciation for intangible assets, typically straight line method Half year convention: first year only half the depreciation for the year should be counted, rest of the years full depreciation, last year get to residual value A write-down of an asset is an accounting process used to reduce the book value of an asset on the balance sheet when its fair market value has decreased below its current carrying value. Depletion of natural resources: (Cost - Residual) * How much is used Made with nCreator - tiplanet.org
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