depreciation expense
ch11 depreciation impairments and depletion
... of depreciation expense recorded depends on both the depreciation method used and estimates of service lives and residual values of the ...the depreciation numbers of different ...
84
war22ech10fixed assets and intangible assets revisi
... During the third year, the company estimates that the remaining useful life is eight years (instead of three) and that the residual value is Rp 8,000,000 (instead of Rp 10,000,000). Depreciation expense for ...
102
Addthis ch23
... Depreciation expense 60,000 Loss on sale of equipment 26,000 Decrease in accounts receivable 17,000 I ncrease in accounts payable 10,000 Decrease in income taxes payable (4,500) Net cash provided by ...
45
CFA 2018 Question bank 02 Long lived Assets Implic...ial Statements and Ratios
... In future years, less depreciation expense is recognized on the written-down asset resulting in higher net income and return on assets since ROA = NI/Total Assets. Deferred tax liabilities related to the ...
30
Net cash flow Answer: d Diff: E N
... NCF = NI + DEP and AMORT. If the company had sold a division and received cash, cash on the firm’s balance sheet would have increased. Therefore, statement a is false. If the company cut its dividend, it would have more ...
53
PremierInsight 170828
... higher depreciation expense in 2017/18, we believe the benefit from lower salary and transport cost should outweigh depreciation cost as those two costs constitute ...
3
Introduction to Accounting 2: Dividends, Retained Earnings, and Reporting
... Assume that General Microwave discovers in 2005 that it understated depreciation expense in 2004 by $300,000 as a result of computational errors. These errors overstated net income for 2004, and the current ...
12
How To Drive The Irs Crazy
... Mileage Method With the Actual Expense Method, you have to keep track of all your vehicle related expenses, such as: -- gasoline -- depreciation expense including Section 179 deduction[r] ...
2
menempatkan tanda centang pada kolom yan
... Title Debit Credit Accounts Receivable 13,000 Service Revenue 13,000 Rent Expense 4,000 Prepaid Rent 4,000 Supplies Expense 5,000 Supplies 5,000 Depreciation Expense 9,000 Ac[r] ...
5
103. FAS 93 Recognition of Depreciation by Not for Profit Organizations
... Although depreciation expense has long been part of the financial statements of business enterprises, most not-for-profit organizations did not recognize depreciation in their accounting and ...
19
AKTIVITAS MANAJEMEN LABA MELALUI POS BAD DEBT EXPENSE
... debt expense diatur dalam PSAK 55/IAS 39, sedangkan penyajiannya diatur dalam PSAK 50/IAS 32 dan PSAK 1/IAS ...debt expense) diakui ketika piutang benar-benar tidak dapat ditagih ...
12
AKTIVITAS MANAJEMEN LABA MELALUI POS RESEARCH DEVELOPMENT EXPENSE
... Penelitian ini bertujuan untuk membuktikan bahwa manajemen melakukan manajemen laba melalui aktivitas riil research & development pada perusahaan yang berada di sektor pertambangan. Keberadaan manajemen laba melalui ...
12
Bab 3 Responsibility Centers (Revenue and Expense Center)
... Efisiensi vs Keefektifan Kriteria untuk menilai pusat pertanggungjawabanefisiensi & keefektifan Efisiensi: rasio input vs output atau jumlah output per unit dari input Actua[r] ...
20
Materi Akuntansi Keuangan (Accrual and Deferrals)
... GENERAL JOURNAL Date Account Titles and Explanation Debit Credit Monthly Adjusting Entry for Insurance Jan.. 31 Insurance Expense 200 Unexpired Insurance 200 Insurance expense for Ja[r] ...
41
LAPORAN KEUANGAN 31 DESEMBER 2015
... The reconciliation between the corporate income tax expense as calculated using the tax rate applicable to the Group’s profit before income tax and the income tax expense as shown in[r] ...
109
AKUNTANSI KEUANGAN LANJUTAN 2 OPENCOURSEWARE UNIVERSITAS PEMBANGUNAN JAYA Slide AKT 308 AKL 2
... Consolidation Income Tax Issues Allocation of tax expense when a consolidated return is filed Because only a single income tax amount is determined, income tax expense must be a[r] ...
38
CFA 2018 Question bank 06 Financial Reporting and An...inancial Statement Analys
... Since it was founded seven years ago, Landesign has grown at an annual rate exceeding 20%. Much of the growth comes from Landesign's acquisitions of regional competitors. Edwards points out to the analysts that Landesign ...
37
The Matching Concept and the Adjusting Process
... Wages Expense Debit each revenue account for the amount of its balance, and credit Income Summary The Closing Process The Closing Process... Wages Expense total expenses and cre[r] ...
67
war22ech03the adjusting process
... 18 Example Exercise 3-2 Classify the following items as 1 prepaid expense, 2 unearned revenue, 3 accrued expense, or 4 accrued revenue.. Wages owed but not c.[r] ...
57
TRIDARMA PT PERPAJAKAN
... Pengukuran Tax Avoidance Metode Pengukuran Cara Perhitungan Keterangan GAAP ETR Total tax expense per dollar of pre-tax book income Current ETR Current tax expense per dollar of pr[r] ...
45