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...ory adjustments]]}} — {{i5link|a=[[Bin card]]}} — {{i5link|a=[[Accounting error]]}} }} [[Category:Accounting]]

...]}} — {{i5link|a=[[Segment margin]]}} — {{i5link|a=[[Inventory accounting]]}} — {{i5link|a=[[Sales history]]}} — {{i5link|a=[[Operating c ...jAJ#v=onepage&q=cost%20of%20goods%20purchased&f=false ''Project Management Accounting. Budgeting, Tracking and Reporting Costs and Profitability. Second Edition'

* '''Activity-Based Costing (ABC)''': This approach accounting for costs associated with a particular activity or [[process]] in an [[orga ...id=NVxP39dRgKsC&printsec=frontcover&hl=pl#v=onepage&q&f=false ''Managerial Accounting, 2nd edition''], John Wiley & Sons, Inc., United States

# Financial perspective can be easily manipulated. Companies can use accounting tricks to artificially inflate their financial performance and make it look ...to interpret without significant [[knowledge]] of financial statements and accounting. It is not always clear what the numbers mean and how they should be interp

...ing stocks. The government may also require companies to adhere to certain accounting standards or [[disclosure requirements]] in order to ensure that investors ...quality in a regulated market: An empirical study of China]''. Journal of Accounting, Auditing & Finance, 26(4), 659-676.

...page&q=statement%20of%20affairs&f=false Advanced accounting]'', ''Advanced accounting'', ...[http://www.academia.edu/download/7538884/badm4250hleamanw09.pdf Financial accounting theory]'' (Vol. 2, No. 0). Prentice Hall.

...nting or book values. The values of the assets and liabilities are not the accounting or book values. This is an economic concept that evaluate s the influence o ...of the bank even though that modification may not be imaged in the bank's accounting books and records. Consider the underlying market value of [[bonds]] in the

...g the [[accounting period]]. Part of this income is held at the end of the accounting period for risks that are not yet expired. This is the sum of unearned prem ...is a reserve of premiums that have been recognized in the books during the accounting period, but the relevant insurance coverage period has not yet expired. Thi

...er payments and avoiding overpayment and other accounting instances. Since accounting relies on details, the balance sheet may help to reveal the problems of ove # All the functions of a subsidiary account require additional legal and accounting operations.

* Accounting system differences ...even exist in other countries. The "statement of cash flows," an important accounting statement in the U.S. financial market, does not exist in countries like Ge

...ips (in accordance with [[International accounting standards|International Accounting Standards]]). Nevertheless, they are difficult to value and very often the

...specific time. Usually, trial balances are prepared at the end of every [[accounting period]]. '''List of accounts has the same order as it appears in the ledge ...EwiYn6C8ntThAhXx_CoKHRqCArUQ6AEIQjAE#v=onepage&q=closing%20balance&f=false Accounting, Google eBook: Building Business Skills]'', John Wiley & Sons, 119

...ons include not accounting for cash flows after the payback period and not accounting for the time value of money. ...it takes into account the time value of money. Its limitations include not accounting for cash flows after the payback period and being difficult to calculate.

* A home improvement store owner trades supplies for accounting services from a local accountant. ...text=aah_journal Barter: Development of accounting practice and theory]''. Accounting Historians Journal, 12(2), 95-108.

...mparing the Value Relevance of Two Operating Income Measures'', "Review of Accounting Studies", 561-572 ...ncome+from+operations&hl=pl&source=gbs_navlinks_s ''Financial & Managerial Accounting'']

Highly developed countries in their accounting systems recognize the elusive, hard to measure value of goodwill. The solut ...ining whether a company has a permanent impairment of its goodwill from an accounting standpoint. If the company’s net worth falls below the value of its goodw

...culated. So, is only used for [[management]] decisions making, there isn't accounting entry for it. ...el.com/attachments/experts/23073-30050-MAHER.pdf Solutions Manual for Cost Accounting]'' Creative Value for Management, University of California, Davis, Fifth Ed

...remuneration committee on corporate financial performance.''], "Academy of Accounting and Financial Studies Journal", volume 22 ...gyei-Ampomah S. (2008), ''CIMA Official Learning [[System]] [[Management]] Accounting [[Risk]] and Control [[Strategy]]'', Elsevier, Oxford

...1407.1898.pdf On double-entry bookkeeping: The mathematical treatment.]'' "Accounting [[Education]]", Vol.23, No.5. ...urnal Chinese double-entry bookkeeping before the nineteenth century.]'', "Accounting Historians Journal", Vol.19, No. 2.

...]}} — {{i5link|a=[[Specific risk]]}} — {{i5link|a=[[Quality of accounting]]}} — {{i5link|a=[[Risk of software development]]}} }}