KSIĄŻKI POWIĄZANE ZE SŁOWEM «REVENUE ACCOUNT»
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1
Auditing: A Business Risk Approach
Prior to performing any direct tests of the revenue account, the auditor may
choose to perform substantive analytical procedures. If the results of the
substantive analytical procedures suggest that the revenue account is
reasonably stated, the ...
Larry Rittenberg, Karla Johnstone, Audrey Gramling, 2009
2
Hospitality Financial Accounting
When the payment is received for services to be provided in a future accounting
period, an unearned revenue account (a liability) should be credited (increased)
to recognize the obligation that exists. Later, unearned revenues are earned by ...
3
Financial & Managerial Accounting
Assets : Liabilities + Stockholders'Equity Accounting Cash Unearned Revenue
Equation xxx | | xxx ImpaCt An end-of-Period adjustment is needed to update the
unearned revenue account. Adjustment The unearned revenue account is ...
Carl Warren, James Reeve, Jonathan Duchac, 2013
4
Business Analysis with Microsoft Excel
Therefore, you might use a contra-revenue account to allow for the sales during
the current period that turn out to be uncollectible. You would record 3% of the
current period's sales in the contra account, and use it as an offset to Sales (
along ...
Conrad George Carlberg, 2002
5
Accounting: Concepts and Applications
Sales Discounts is a contra account (specifically, a contra-revenue account),
which means that it is deducted from sales revenue on the income statement.
This account is included with other revenue accounts in the general ledger, but
unlike ...
W. Albrecht, James Stice, Earl Stice, 2007
6
Fiscal Deficit of States in India
Expenditure on revenue account or current account is the component of
Government expenditure which it has to incur for purchasing goods and services
for consumption purposes in a particular year. That is why sometimes this
expenditure is ...
7
Financial Accounting: An Introduction to Concepts, Methods ...
That is, each revenue account contains a total of that revenue, and each expense
account contains a total for that expense. Income statement accounts are
temporary accounts and, as such, will have beginning and ending balances of
zero.
Clyde Stickney, Roman Weil, Katherine Schipper, 2009
(l) An insurer shall prepare the Revenue Account [Policy holders' Account], Profit
and Loss Account [Shareholders' Account] and the Balance Sheet in Form A-RA,
Form A-PL and Form A-BS, as prescribed in this Part, or as near thereto as the ...
Mukherjee & Hanif, Amitabha Mukherjee Mohammed Hanif, 2005
9
College Accounting, Chapters 1-26
In the adjusting entry for the amount actually earned, debit the unearned revenue
account (Unearned Course Fees) and credit the revenue account (Course Fees
Income). 4. Record the adjustment data in a work sheet (including merchandise ...
Douglas McQuaig, Patricia Bille, 2007
10
Fund Of Acctg For Ca Cpt
Interest received in Advance Account is — (a) An Asset Account (c) A Revenue
Account 9. Capial Account is in the nature of — (a) An Asset Account (c) A
Revenue Account 10. Drawing Account is in the nature of — (a) An Asset Account
(c) A ...
