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English for the Students of Accounting (II)

انگلیسی برای دانشجویان رشته حسابداری (2)

Publisher: سازمان سمت

Author:

Book collection : English for the Students of Accounting

Printed Page Count : 226

Congress Class : PE1127‏‫‭/‮الف‬7‮الف‬9 1387

Dewey Decimal Classification : ‏‫‬‭428/6

National Bibliography Number : 1024562

ISBN : 9789645301352

Publish Year : 1387

Research Group Code : 22

Digital ISBN : 978-600-02-1552-1

کد کتاب : 1074

Book summary

Companies often make changes in their use of accounting principles or accounting estimates. For example: they may decide to change from one method of depreciating their plant and equipment to another. Or they may decide that an original estimate of the life of equipment was incorrect and should be revised. Such changes are referred to in accounting literature as “accounting changes”.
Occasionally, a company discovers that errors were made in a previous accounting period and it now wishes to correct them. These are referred to as “error correction”. Both accounting changes and error corrections are

TextBook

63,800 Toman

Volume : 1.4 M Byte

Notice: This file is usable only on SAMT bookreader application

تعداد صفحات نسخه دیجیتال : 194

Subjects

Content

1. Changes in Accounting Principles
2. Types of Stock
3. Branch Operations
4. Operational and Compliance Auditing
5. Activity-based Costing
6. Responsibility Accounting, and Cost Allocation
7. External Growth
8. Operating and Capital Leases
9. Nonroutine Decisions
10. New Financial Instruments
11. Intermediate-term Bank Loans
12. Working Capital Management
13. Summary Statement of Governmental Accounting Principles
14. Trust Funds
15. Some Considerations on Securities & Stock

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Comments

98903****6839

صفحه 8: ”In cumulative-type change, supplementary information for all prior periods presented should be shown on a pro forma basis.…….. 6.Changes from LIFO to another inventory method require the retroactive ...“

1400-2-9 00:21:10

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98903****6839

صفحه 8: ” justification for the change should be given.Part I. Comprehension ExercisesA.Put “T” for true and “F” for false statements. Justify your answers.…….. 1.There are three types of accounting changes, ...“

1400-2-8 23:55:37

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