عنوان فارسی مقاله: مفاهیم حسابداری تعهدی
عنوان انگلیسی مقاله:
فهرست مطالب
CCRUAL ACCOUNTING CONCEPTS
STUDY OBJECTIVES
Timing Issues
Revenue Recognition
Discussion Question
Expense Recognition
Accrual Basis Accounting
Cash Basis Accounting
Adjusting Entries
Types of Adjusting Entries
Prepaid Expenses
Unearned Revenue
Discussion Question
Accruals
Summary of Basic Relationships
Adjusted Trial Balance
Closing the Books
Temporary and Permanent Accounts
The Closing Process
The Closing Process Illustrated
General Ledger
Post-Closing Trial Balance
Summary of the Accounting Cycle
Comparing IFRS and ASPE
COPYRIGHT
بخشی از مقاله
Adjusted Trial Balance
Prepared after all adjusting entries have been journalized and posted
Shows the balances of all accounts at the end of the accounting period
Including those accounts that have been adjusted
Proves total debit balances and total credit balances are equal after the adjusting entries have been made
The main source for preparation of financial statements
دانلود رایگان مقاله پاورپوینت انگلیسی ACCRUAL ACCOUNTING CONCEPTS
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