Introduzione alla Contabilità Finanziaria - Corso Completo in Inglese con Esempi Svolti

Formattazione del testo

D CD CD C DD CD DC C D C CCDDD DC CC CD ÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈÈ

October advance by 31 receives inmoray→ -.

Assets Liabilities Equity= t -

JournalservitemeneCash CreditDebitiaccountEquipment DateNote BCapitalPagane accountashare+t += DD CC D CD DC C

5K/ / /5k10k / 10K/ / Cash01/10 100001200// t 11+ / /1200 1 / 1✓ Capitalshare 10000=2k tII. 10ktt 12005k5k 01/10 Equipment 5002" 3rd NoteOctober Payables 5000Northfor theBusiness 900rent cash→ inexpenses →paysAssets Liabilities Equity= t Unearned Cash02/10Cash 1200Equipment Note CapitalPayable ExpensesshareService Revere tt t= - 3D CDD CC D CD DC C prevedeLinear Service/ traII. +5k2k 1200IOKts k+ +e e- i-e 03/10 Rent Expenses 900tesoro - -- i gotr i -e -e 4✓ Cash 900t t5K10.3k 120t 10k=5K 900- Prepaid 6004th Insurance04/10(October prepaid )5 Company caloboys Cash1insurance in →→ yeara 5 CashAssets Liabilities 600Equity= tPrepaid UnearnedCash SuppliesNote CapitalPayableEquipment 05/10ExpensesshareInsurance Service Revere 2500tt tt = - D CD C D CD DDC CCD

C 6 DayabtesAccount10.3k 2500//1 5K //5k 1/ 9001200 10k/ '' /// // l1600600 // / ✓ 20/10 Dividendo9.7K 5005k= 900600t tt5k 10kzoo t - 7- Cash 5005th6 October Material3 accountboysCompany 2500months supply →- on- 8Assets Salario & WAGES 400026/10Liabilities Equity Expenses= tPrepaid Unearned Cash 4000Cash CapitalNote Payable Expensessupplico shareEquipment Insurance ServicePayables Revereaccount t+t tt -t = D CD C DDD CCCC DDD CCC D Cash31/10/5K97K / 10000// / 5k/ 600 isono10k120/ --- I psevenvesService// IO// 1 / /1 -125001/ 000+2500 / ,,, e _ ✓9.7K t 2500t600 5k 900t t 2500 t5k 120= 10kt -20th7 October Company dividendodedars Cash500- →Assets Liabilities Equity= tPrepaid UnearnedCash supplico Note PayableEquipment Insurance DividendsPayabks ServiceAccount Revere Capital Expensest sharet +tt t= --D CD DCC CD C D DC CD DD CCD C7K9- 600 '/ / / 10k 500//500 25002500 /5K5K / 900/ 120 ✓9.2K t600 5K 10K5K tt t 900t2500 120 500= 2500t -aRecording Process

Example 2p- .Ledger Liabilities Equity Assets credit debit= tCash Capital Share Ordinare Payables Note -10K 900 5K 10K 600 1200 500 10K 4000 Balance Balance Balance 5000 noooois zoo Rent Eqoipnent Expenses payables account 900 5K 2500 Balance Balance Balance 5000 2500 sono Prepaid Diuidends Insurance unearncd Service Revere 1200 500 600 Balance Balance Balance 120600 gosalariesdwag.es Expenses supplico 2500 4000 Balance 4000 2500 Balance Revenues Service IO 000 Balance io 000 Cash Basic accounting vs accrual accounting Basic--↳ botti of wlCashdifferente and Net and they regards procedure the Basic Revere IFRS GAAP quite accordare Expenses recognizing § in-- are !- Records and there'Revere when exchange Expenses morays° Used to tgdueby itssmetter Accrual semplici Basic B Companies-di In nel accordare GAAP• and IFRS• fiscal Records the Revere periad perforned Revere when and Expenses the in service issane recognize- NB↳ follow Used Digger recognition by• die Expenses its complete when they to Companies incurr

roventerecognize →Revere and RecognitionExpenses fiscal &yearit →2→ anddifficolta hdpusdetermina reportto when principlesis revenue capensis → periodsInterimRecognition PrincipeRevenue to haswhen prevenireobligation recognisedperform when MetA is- servicea ancompany -agrees a - - .↳ NBrecognition the obligationwhichbe performedperiod the{ must in isinsaneqpjgfdmhqg.noExpenses Principia effortto the periodiRecognition assetsinB makerecognize Companiesrequir.es expenses i.- consumae .✓hai trial?? bythatdo balanceadjusting benotwhydove dateentries optomightusing →- necessari- I ?why• (Those adjosting recorded dailyevents )notentries i.notsane convenienteare are wagese . ABAB regina the www.asingeperiaai.e.expensesforoseaeqoipnent↳ dai + endcoseprepara e , periodi)(utilityStatement Financial binPosition ° itemof i.recordednot nextyetsane arrivaeare .Types Adjustingof Entries↳ sd]→2 nglusagebeforePrepaidDeferrals Iot

<p>entries</p>
<p>adjusting</p>
<p>categorie consumi> Expenses aduancepaidA inexpenses- -oy to /deferperformedlgaadAccruals ExpensesUnearned befane &postaftercasnisexchangedt3@AccruedRevenue.srecognisedRevenues delay2 receicedCash RevenuesServiceB -is. pone- =/ unrecordedbutperformed yetService paid- not4 Accrued yetlunrecordedbuteapenses° incurred paidnot→ expensesDeferrals futurePrepaid be1 that thenbuildingfrom for timebuying with distributed butoriginato periadusadi. paid aduanceExpenses costµ issingle-expenses usage →e ina overa more.t butdon' daily forbuyingprepaidi. advancedwill distributedrequire cost paioentries insurance → is in-a yeare over yearacover.↳ impracticalandunnecessaryhow >> Asseti. boy Equity Expensesdo (? $ prepaidthenand yearlongwe prepaid )just 1200 Insurance s Insuranceewe . t up$1200 ¢→credit itits $debitthe $at end of →monthaaah 100 → loro→recognizewe usage ↳ ↳↳ $ $100$1200 1100§$ 1100I- =.✓</p>

boy /As said befane /pianteequipinentCompanies→ .. ..Ifor Long ottimethen periaduse a✓they for theadvancedgaad inpay basicatly-of LongDepreciationatlocating differenti the periadallocate remainedatprepayedexpense-recogniz.catperiad termperiads allocato theeach andOriginal endasset eachat that inin thecostcost assetportia - costpraess aan →a -✓does not theofthe valuechange Mp3✓ (equipment) $1001$ divide dongHeat timeitsmachine assetboys and OrlydepreàationitCompany monthi. cost1200ise =a. ,↳ depreciation does assetdirettanot contrareport asset accountparticolaraccountinto account→ uses