| Description |
1 online resource |
| Series |
Business Economics in a Rapidly-Changing World Engineering Tools, Techniques and Tables |
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Business Economics in a Rapidly-Changing World Engineering Tools, Techniques and Tables
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| Contents |
ENGINEERING ACCOUNTING ; LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA ; CONTENTS ; PREFACE ; ACKNOWLEDGMENT; PART I ; Chapter 1 WHAT IS ACCOUNTING? ; ABSTRACT ; 1. IS ACCOUNTING NECESSARY? ; 2. ACCOUNTING FOR NON-MAJORS ; Self-Test for Basic of Accounting ; Chapter2 WHAT IS FINANCIAL ACCOUNTING? ; ABSTRACT; 1. THE STAKEHOLDER OF ACCOUNTING ; (1) Various Information Users ; (2)Two major areas of accounting: Managerial Accounting and Financial Accounting ; 2. ACCOUNTING STANDARDS ; (1) GAAP (Generally Accepted Accounting Principles) ; (2) Basic Principles of Accounting |
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1)Historical cost 2) Revenue Recognition Principle ; 3)Matching Principle ; 4) Full Disclosure ; (3) Cash Basis and Accrual Basis ; 1) Cash Basis Accounting ; 2) Accrual Basis Accounting () ; Chapter3 UNDERSTANDING FINANCIAL STATEMENTS ; ABSTRACT ; 1. COMPOSITION OF FINANCIAL STATEMENTS () ; 2. STATEMENT OF FINANCIAL POSITION ; (1) Asset ; (2) Liability ; (3) Equity ; 3. INCOME STATEMENT AND STATEMENT OF COMPREHENSIVE INCOME; 4. STATEMENT OF CASH FLOW ; Chapter 4 UNDERSTANDING ACCRUAL BASIS AND CASH BASIS ; ABSTRACT ; 1. JOURNAL ENTRY ; 2. T-ACCOUNT ; 3. DEBIT AND CREDIT () |
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4. PRACTICE OF JOURNAL ENTRY (1) Purchased equipment for Cash ; (2) Purchase equipment on Credit ; (3) Provide Service for Cash ; (4) Payment of Expense in Cash ; (5) Loan from a bank ; (6) When KADORI repays 25,000 the bank that had lent money in transaction ' ' ; (7) Purchase equipment half for Cash and half for Credit ; (8) Provide Services on Credit ; (9)When KADORI received 2,000 cash from the client billed in transaction ' ' ; 5. THE FOUR FUNDAMENTALS OF ACCRUAL BASIS ACCOUNTING ; (1) Accrued Expenses (Accounts Payable) ; (2) Accrued Revenues (Account Receivable) |
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(3) Prepaid Expenses (4) Unearned Revenues ; Chapter5 STATEMENT OF FINANCIAL POSITION -- ASSET ; ABSTRACT; 1. RELATIONSHIP OF FINANCIAL STATEMENTS ; 2. ASSET ; (1) Current Asset ; 1) Cash and Cash equivalents ; 2) Account Receivable () ; 3) Allowance for Uncollectable Accounts ; .Allowance Method ; Direct Method ; Changes at the Point of Write-offs ; 4) Inventory ; Inventory Purchase (Inventory Costing, Acquisition Cost) ; Inventory Valuation Methods () ; Inventory Valuation Method ; (2) Non-Current Asset (Fixed Asset) ; (1) Property, Plant and Equipment (PPE) |
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(1) Acquisition Cost (2) Depreciation () ; (3)There Are Four Elements for Determining Depreciation Expenses ; (4) Disposition ; (5) Relationship between Depreciation and Income Statement () ; (6)Reporting Depreciation in Statement of Financial Position () ; 2) Intangible Asset ; (1) Valuation of Intangible Assets ; (2) Amortization (Depreciation) of Intangible Assets ; (3)How to Take Care of Accounting in the Case of Internal Development ; (4) Accounting R & D Cost of IT Technology ; Chapter6 STATEMENT OF FINANCIAL POSITION -- LIABILITY AND EQUITY ; ABSTRACT ; 1. LIABILITY |
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(1) Three important Concept -- 'Accounts Payable', 'Accrued Expenses' and 'Unearned Revenue' (Current Liability) |
| Notes |
Includes index |
| Bibliography |
Includes bibliographical references and index |
| Notes |
English |
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Description based on print version record |
| Subject |
Engineering -- Accounting
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Engineering firms -- Finance
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Accounting.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting
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Engineering -- Accounting
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Engineering firms -- Finance
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| Form |
Electronic book
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| Author |
Lee, Joosung J
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Kim, Insue
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| LC no. |
2020685864 |
| ISBN |
9781620813492 |
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1620813491 |
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