Imate žicu za učenje?

Accounting for Companies' Stock Transactions and Dividends

Overview/Description A publicly or privately held company, also known as a corporation, is an entity separate and distinct from its stockholders. When an investor puts money in a company in return for part ownership, the company issues stocks to the investor. Stock is the evidence of the ownership interest of the stockholder. Sometimes a company also reacquires some of its outstanding stocks from its stockholders for retiring, holding, or reselling purposes. Stocks reacquired and held with the company are called treasury stocks. Companies often decide to share part of their net income, called...

Accounting for Sales Returns

Overview/Description Returns are an expected part of conducting business, and proper accounting requires that balance be maintained between affected accounts. This Business Impact demonstrates which accounts will be impacted by a sales return transaction. Expected Duration (hours) 0.1 Lesson ObjectivesAccounting for Sales Returns

Accounting Transactions and Books of Account

Overview/Description Bookkeeping is a critical accounting activity that provides the solid foundation on which an organization stands. The correctness and integrity of the financial statements that an organization produces largely depend on the correctness and integrity of its bookkeeping activities. Journalization and posting to ledgers are the two core bookkeeping activities. The journals are where all transactions are first recorded on a daily basis. Information from a journal is then posted to the ledgers to update each account. Various accounts in the ledgers are then summarized, tested...

Analyzing Financial Statements for Non-financial Professionals

Overview/Description Financial statements of an organization often conceal more than they reveal. Being able to analyze them and extract meaningful information is an essential skill that financial as well as non-financial professionals should have. Ratio analysis can be used to determine relationships between two elements of the same financial statement or between one element of one financial statement and another element of a different financial statement. This type of analysis can also be used to compare your company’s performance to a number or key indicators, including your competitors...

Assessing Nonrecurring Items in Income Statements

Overview/Description Understanding the nuances of income statements is critical for business analysts and investors. And of all the components of a balance sheet, nonrecurring items require special attention because of their temporal significance. This Business Impact explores two types of nonrecurring items: Unusual or Infrequent Items and Extraordinary Items. Target Audience Any individuals interested in gaining essential business finance knowledge. Expected Duration (hours) 0.1 Lesson ObjectivesAssessing Nonrecurring Items in Income Statements

Attracting New Investors – Keeping Presentations Focused

Overview/Description Given the fierce competition for investor capital, it's imperative that companies position themselves as the most profitable and desirable venture available. This Business Impact explores the specific documents and ratios that potential shareholders seek in making investment decisions. Expected Duration (hours) 0.1 Lesson ObjectivesAttracting New Investors - Keeping Presentations Focused

Auditing for Cash and Inventories

Overview/Description Managers, investors, and various other stakeholders use a company's detailed financial information to plan various budgets, investment profiles, and risk measures, among other things. When auditing a company, the auditor's job is to ensure that all the financial information is reasonably accurate as well as provide feedback on areas that seem to have weak internal controls. Auditors are particularly concerned with the cash and inventory accounts, as these can easily be manipulated through fraudulent activities and prone to material misstatements. Cash is especially at...

Auditing for Internal Control and Risk Assessment

Overview/Description Strong corporate governance is a feature shared by some of the world's most highly reputable and successful companies. It is a set of processes, behaviors, and rules used to ensure that company employees act in the best interest of the company's stakeholders. An important aspect of good corporate governance is the company's ability to establish strong internal controls and risk management processes to meet stated objectives. Internal and external auditors provide opinions on the ability of these systems to manage various risks inherent in the company's business. In this...

Auditing the Revenue Cycle

Overview/Description Modern corporations often operate in a global context and are required to collect volumes of information to be used for future decisions or to be included as part of the organization's financial statements. The systems and processes used to capture, manipulate, and communicate this information must be dependable, accurate, and safe. Auditors are required to provide reasonable assurance that the information flow within these systems and processes is not fictitious, but represents true economic transactions, is as complete and accurate as possible, is accounted for at the...

Basic Accounting Principles and Framework

Overview/Description Accounting and finance are the universal languages of business, and their functions form the core of most organizations. The accounting function sets up the bookkeeping system, monitors it, prepares and presents the financial statements to management, and interprets them as needed. Bookkeeping is a part of the accounting function and involves the mechanical aspect of recording, classifying, and summarizing transactions in account books and posting them to respective financial statements. Apart from the statutory importance, accounting data is very critical to any...

Koraci do učenja

1Prijavi se

Prijavite se, a ako nemate korisničko ime, registrirajte se.

2Pronađi i upiši program

Pronađite edukacijske programe u Katalogu i Certifikaciji, ili koristite polje za pretragu.

3Uči

Upisani programi dostupni su u meniju Korisnik, Moji tečajevi.

»Detaljne upute

Trebate pomoć?