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...=frontcover&hl=pl&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false ''Cost Accounting''], Tata McGraw-Hill Publishing [[Company]] Limited ...=frontcover&hl=pl&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false ''Cost Accounting 4E''], Tata McGraw-Hill Publishing Company Limited

...ply that the measure depends on figures that are nearer to cash flows than accounting profits. So, EVA might be less misshaped by the bookkeeping arrangements ch ...light of the fact that such costs will quickly lessen the present year's [[accounting profit]]. EVA perceives such expenses as speculations for the future and th

...method allows for the accurate matching of revenues and expenses to the [[accounting period]] in which they were earned or incurred. * '''Estimate method''': The estimate method of accounting uses estimated amounts to record expenses and revenues when they are incurr

...depends on the managers objectives and the extent to which it could handle accounting [[information]] on costs. This system gives insight into the cost of produc

Entities operating in the European Union are subject to EU Accounting Directive 2013/34/EU issue 26 June 2013, which establishes mandatory or sta ...U Member States have the [[option]] to exempt certain entities from the EU Accounting Directive and its statutory audit requirements.

...Ni8MKHVqNCuYQ6AEILjAB#v=onepage&q=employee%20Time%20card&f=false ''Payroll Accounting 2018''], Cengage Learning. * Gliberston C. B., Lehman M. W., Gentene D., (2013), ''Century 21 Accounting: Multicolumn Journal, Introductory Course, Chapters 1-17'', Cengage Learnin

'''Actual cost (value)''' is an accounting term that means the amount that was paid to buy a [[product]] (that is, the ...oKHfw7AFIQ6AEIKTAA#v=onepage&q=actual%20cost&f=false ''Management and Cost Accounting''], Uniwersyti of Huddersfield, Huddersfield, p.65</ref>:

...ation value<ref>Warren C., Reeve J., Duchac J. (2009), Corporate Financial Accounting</ref>. ...he ledger<ref>Reeve J., Warren C, Duchac J. (2012), Financial & Managerial Accounting. Using excel for Success</ref>.

'''Prepaid Income''' (known also as '''[[unearned revenue]]''') is an accounting idea that refers to a payment that has been received, but the asset has not ...it is received but instead it must be presented as such in the subsequent accounting periods in which the services or obligations in respect of the prepaid inco

...re sometimes referred to as period costs, because they are charged to an [[accounting period]] and do not get allocated to specific products. Fixed overhead cost ...es for administrative staff''': Salaries for administrative staff, such as accounting and office personnel, are a fixed overhead cost.

'''Book of original entry''' is a chronological record of accounting transactions showing the amounts of credits and debits, names of the accoun ...urnal entries are a record of the transactions that have occurred in the [[accounting period]]. They are used to record the debits and credits of each transactio

==Entity theory in accounting== ...the owners or any other entities. Following concept assures visibility of accounting ledgers particular entity. Under the entity theory all transations made by

...rtaking, whether or not covered by subsystems financial and [[management]] accounting (Z. Yalian,2009, pp. 2-5). ...accounting. Measurement of cost risk is certainly a specific issue of cost accounting. It can be considered for a dual-issue, in relation to the estimation of co

...ce expenses. The authorization of common stock does not result in a formal accounting entry. The reason is that the situation has no immexliate impact on corpora ...hased by investors. It is a subset of the authorized stock and affects the accounting as it requires the recognition of revenue when the stock is issued.

[[Category:Accounting]] ...xample of allocated cost is the cost of a shared service, such as legal or accounting services. The cost of the services would be allocated between the departmen

Cost proposal s often based on financial statements, executive budgets, [[accounting reports]] and historic data. Final document might include below<ref> Office * based on '''accounting records''' current, accurate and completed data should be developed,

...&mdash; {{i5link|a=[[Bank secrecy]]}} &mdash; {{i5link|a=[[Objectivity in accounting]]}} }}

|It requires comparative financial statements of two or more [[accounting period]]. ...ncial ratio from one year to the next has been caused by a modification in accounting methods or by a change in the ways a company does business.

...erating earnings are subject to manipulation, as companies may use various accounting strategies to boost their operating earnings. ...ermanence of pro forma earnings and Gaap operating earnings]''. Journal of Accounting and [[Economics]], 36(1-3), 285-319.

...ally binding on each party ([[customer]] and [[supplier]]). To apply hedge accounting to cover fair value [[risk]], the hedging position must be a single asset o "The accounting for a fair value hedge '''should not continue''' if any of the events below