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Accounting for Cambodian
Приєднався 18 лют 2018
Accounting #135: Break- Even Analysis
The break-even point as the level of sales at which the company’s profit is zero. To calculate the break-even point (in unit sales and dollar sales),
managers can use either of two approaches, the equation method or the formula method.
managers can use either of two approaches, the equation method or the formula method.
Переглядів: 196
Відео
Accounting #134: FIFO Periodic Inventory Method
Переглядів 428Місяць тому
The first-in, first-out (FIFO) method assumes that the earliest goods purchased are the first to be sold. FIFO often parallels the actual physical fl ow of merchandise. That is, it generally is good business practice to sell the oldest units first. Under the FIFO method, therefore, the costs of the earliest goods purchased are the first to be recognized in determining cost of goods sold. (This ...
Accounting #133: Moving - Average Perpetual Inventory Method
Переглядів 257Місяць тому
The average-cost method in a perpetual inventory system is called the moving average method. Under this method, the company computes a new average after each purchase by dividing the cost of goods available for sale by the units on hand. It then applies the average cost to (1) the units sold to determine the cost of goods sold, and (2) the remaining units on hand to determine the ending invento...
Accounting #132: FIFO Perpetual Inventory Method
Переглядів 529Місяць тому
The fi rst-in, fi rst-out (FIFO) method assumes that the earliest goods purchased are the fi rst to be sold. FIFO often parallels the actual physical fl ow of merchandise. That is, it generally is good business practice to sell the oldest units first. Under the FIFO method, therefore, the costs of the earliest goods purchased are the first to be recognized in determining cost of goods sold. Thi...
Accounting #131: How to record ending inventory understated
Переглядів 4252 місяці тому
Inventories are asset items that a company holds for sale in the ordinary course of business, or goods that it will use or consume in the production of goods to be sold. The description and measurement of inventory require careful attention. The investment in inventories is frequently the largest current asset of merchandising (retail) and manufacturing businesses.
Accounting #130: Record business transactions
Переглядів 3312 місяці тому
A business transaction is first recorded in a journal, also called a Book of Original Entry. Your journal keeps a record of all your business transactions, tracking them in chronological order, as they happen. Adding new journal entries is called journalizing.
Accounting #129: Prepare shareholder's equity
Переглядів 3382 місяці тому
The equity (also referred to as shareholders’ equity) section is one of the most difficult sections to prepare and understand. This is due to the complexity of ordinary and preference share agreements and the various restrictions on equity imposed by company laws, liability agreements, and boards of directors. Shareholders' equity is the shareholders' claim on assets after all debts owed are pa...
Accounting #128: Share transactions
Переглядів 3023 місяці тому
A corporation is created by law, and its continued existence depends upon the statutes of the jurisdiction in which it is incorporated. As a legal entity, a corporation has most of the rights and privileges of a person. The major exceptions relate to privileges that only a living person can exercise, such as the right to vote or to hold public office. A corporation is subject to the same duties...
Accounting #127: Correct Income Statement
Переглядів 2633 місяці тому
The income statement is the report that measures the success of company operations for a given period of time. (It is also often called the statement of income or statement of earnings.1) The business and investment community uses the income statement to determine profitability, investment value, and creditworthiness. It provides investors and creditors with information that helps to predict th...
Accounting #126: Adjusting Entries
Переглядів 5083 місяці тому
In order for revenues to be recorded in the period in which services are performed, and for expenses to be recognized in the period in which they are incurred, companies make adjusting entries. Adjusting entries ensure that the revenue recognition and expense recognition principles are followed. Adjusting entries are required every time a company prepares financial statements. The company analy...
Accounting #125: Accounting Equation, Analysis and Recording
Переглядів 2933 місяці тому
The accounting equation applies to all economic entities regardless of size, nature of business, or form of business organization. It applies to a small proprietorship such as a corner grocery store as well as to a giant corporation such as adidas. The equation provides the underlying framework for recording and summarizing economic events. This relationship is the basic accounting equation. As...
Accounting #124: Allocating profit and loss and Partnership financial statements
Переглядів 2443 місяці тому
Profit or loss is allocated to the partners at the end of each period in accordance with the partnership agreement.Bonuses are sometimes used to provide additional compensation to partners who have provided services to the partnership and are typically stated as a percentage of income either before or after subtracting the bonus.A partnership agreement may provide a detailed formula describing ...
Accounting #123: Allocating profit or loss to partner by using interest on CB and salary
Переглядів 2443 місяці тому
Profit or loss is allocated to the partners at the end of each period in accordance with the partnership agreement.Virtually all partnerships have a profit or loss allocation agreement that must be followed precisely, and if it is unclear, the accountant should make sure that all partners agree to the profit or loss distribution. Many problems and later arguments can be avoided by carefully spe...
Accounting #122: Accounting for the operations of a partnership
Переглядів 2644 місяці тому
A partnership provides services or sells products in pursuit of profits. These transactions are recorded in the appropriate journals and ledger accounts. Many partnerships use accrual accounting and follow IFRS in maintaining their books because its use provides better measures of income over time.
Accounting #121: Accounting for partnership formation
Переглядів 2624 місяці тому
The partnership is a popular form of business because it is easy to form and allows several individuals to combine their talents and skills in a particular business venture. In addition, partnerships provide a means of obtaining more equity capital than a single individual can obtain and allow the sharing of risks for rapidly growing businesses.
Accounting #120: Prepare capital statement and financial position statement
Переглядів 4894 місяці тому
Accounting #120: Prepare capital statement and financial position statement
Accounting #119: Prepare income statement for service company
Переглядів 5245 місяців тому
Accounting #119: Prepare income statement for service company
Accounting #118: Correcting Exercise Statement of Cash Flows
Переглядів 7365 місяців тому
Accounting #118: Correcting Exercise Statement of Cash Flows
Accounting #117: Deferred tax asset and deferred tax liability
Переглядів 4335 місяців тому
Accounting #117: Deferred tax asset and deferred tax liability
Accounting #113: Deferred Tax Liability (1)
Переглядів 5486 місяців тому
Accounting #113: Deferred Tax Liability (1)
Accounting #112: Overhead Apply and Determine the under or over apply
Переглядів 2516 місяців тому
Accounting #112: Overhead Apply and Determine the under or over apply
Accounting # 111: Management Accounting Predetermined Overhead Rate
Переглядів 4266 місяців тому
Accounting # 111: Management Accounting Predetermined Overhead Rate
Accounting # 110: Reversal of an impairment loss
Переглядів 1,1 тис.11 місяців тому
Accounting # 110: Reversal of an impairment loss
Accounting #109: IAS 36 - Impairments
Переглядів 79811 місяців тому
Accounting #109: IAS 36 - Impairments
Accounting #108: Prepare Income Statement (1)
Переглядів 1,1 тис.Рік тому
Accounting #108: Prepare Income Statement (1)
Accounting #107: Content and Format of Income Statement
Переглядів 622Рік тому
Accounting #107: Content and Format of Income Statement
សូមអរគុណអ្នកគ្រូ ចំពោះការពន្យល់ច្បាស់ៗ ខ្លីខ្លឹមល្អ
អ្នកគ្រូតើពេលណាអ្នកគ្រូពន្យល់ដល់ HR Payroll ? អរគុណអ្នកគ្រូ
អរគុណអ្នកគ្រូ!
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អ្នកគ្រូ ចុះexcel of PPE, how to record ?
អរគុណអ្នកគ្រូ!
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ចាសអរគុណអ្នកគ្រូ😘
Thanks for sharing teacher! but i still wonder about an error in check no 445, $1,226 and ABC recorded error as $1,262. It should be minus 36 from balance per book.
សុំ journal លក់assets លក់ចំណេញ លក់រួចខ្លួន អរគុណអ្នកគ្រូ
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អ្នកអ្នកគ្រូសរសេរមើលព្រាលៗ
អ្នកគ្រូមានវីឌីអូតមេរៀនឬទេ
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Thanks teacher for sharing knowledge ❤
ជំរាបសួរអ្នកគ្រូ
អរគុណអ្នកគ្រូ
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so great teacher
អរគុណខ្លាំងៗអ្នកគ្រូ
អរគុណអ្នកគ្រូ
អរគុណអ្នកគ្រូ!
Thanks for shairing
អ្នកគ្រូសុំនិយាយពី bank account & book account
ជម្រាបសួរអ្នកគ្រូ តើអ្នកគ្រូមានបើកបង្រៀនគួរក្រៅដែរទេ
thank you so much! i try to teach my parents but they do not understand me, maybe because they don't understand english well. So I will be sharing this to them :) Can you do a video on how to save in a high yield savings account? how it gives you money back at a better rate than the normal bank?
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អរគុណអ្នកគ្រូ!
អរគុណខ្លាំងណាស់អ្នកគ្រូ❤
បង្រៀន ពីចំណុច prepare a correct bank reconciliation ផងអ្នកគ្រូ🙏🏻❤️🩹
Hi there. Thanks for this video. So if a statement to investor includes realized and unrealized gains and losses does the partner report them as part of their partnership income? I am unsure how else the investor statement would reconcile to the partnership income reported
ជម្រាបសួរអ្នកគ្រូ ខ្ញុំចង់រៀនបន្ថែមទាក់ទងនឹង accounting អ្នកគ្រូមានបង្រៀនក្រៅម៉ោងដែរឬទេ 1-2ម៉ោង/ថ្ងៃ
Please contact to 017 388 447
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អរគុណអ្នកគ្រូ!
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អ្នកគ្រូ តើ LoanនិងMachinery ជា Liabilities or Assets
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😴 'PromoSM'
Thank you teachers for sharing
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Thank you for your sharing 🎉😊
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អរគុណអ្នកគ្រូ!
អរគុណសម្រាប់ការចែករំលែក
អរគុណអ្នកគ្រូ!
អរគុណអ្នកគ្រូ!
អរគុណអ្នកគ្រូ 🥰
អរគុណអ្នកគ្រូសម្រាប់មេរៀនមួយនេះ