Bài giảng Tổ chức sự kiện du lịch - Chương 4: Tổ chức điều hành và kết thúc sự kiện du lịch. Chương này cung cấp cho sinh viên những nội dung kiến thức bao gồm: tổ chức khai mạc sự kiện du lịch; điều hành diễn biến của sự kiện du lịch; tổ chức kết thúc sự kiện du lịch;... Mời các bạn cùng tham khảo chi tiết nội dung bài giảng!

 18 p bvu 26/07/2023 24 0 Download

Lecture Financial Accounting (15/e) - Chapter 12: Income and changes in retained earnings. Describe how irregular income items, such as discontinued operations and extraordinary items, are presented in the income statement; compute earnings per share; distinguish between basic and diluted earnings per share; account for cash dividends and stock dividends, and explain the effects of these transactions on a company's financial statements;...

 17 p bvu 26/07/2023 43 0 Download

Appendix B: The time value of money - Future amounts and present values. In this chapter, the learning objectives are: Explain what is meant by the phrase time value of money, describe the relationships between present values and future amounts, explain three basic ways in which decision makers apply the time value of money,...

 20 p bvu 26/07/2023 39 0 Download

Lecture Financial Accounting (15/e) - Chapter 8: Inventories and the cost of goods sold. In this chapter, students will be able to understand: In a perpetual inventory system, determine the cost of goods sold using (a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. Discuss the advantages and shortcomings of each method; explain the need for taking a physical inventory; record shrinkage losses and other year-end adjustments...

 24 p bvu 26/07/2023 45 0 Download

Lecture Financial Accounting (15/e) - Chapter 6: Merchandising activities. After reading the material in this chapter, you should be able to: Describe the operating cycle of a merchandising company, understand the components of a merchandising company's income statement, account for purchases and sales of merchandise in a perpetual inventory system, explain how a periodic inventory system operates,...

 20 p bvu 26/07/2023 39 0 Download

Lecture Financial Accounting (15/e) - Chapter 9: Plant and intangible assets. After completing this chapter, students will be able to: Determine the cost of plant assets, distinguish between capital expenditures and revenue expenditures, compute depreciation by the straight-line and declining-balance methods, account for depreciation using methods other than straight-line or declining-balance, account for the disposal of plant assets,...

 18 p bvu 26/07/2023 44 0 Download

Lecture Financial Accounting (15/e) - Chapter 2: Basic Financial Statements. After completing this unit, you should be able to: Explain the nature and general purpose of financial statements; explain certain accounting principles that are important for an understanding of financial statements and how professional judgment by accountants may affect the application of those principles; explain how the statement of financial position, often...

 16 p bvu 26/07/2023 45 0 Download

Lecture Financial Accounting (15/e) - Chapter 10: Liabilities. After completing this chapter, students will be able to: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs and the basic accounting activities relating to payrolls, prepare an amortization table allocating payments between interest and principal,...

 15 p bvu 26/07/2023 36 0 Download

Lecture Financial Accounting (15/e) - Chapter 1: Accounting - Information for Decision Making. After completing this chapter, students will be able to: Discuss accounting as the language of business and the role of accounting information in making economic decisions, discuss the significance of accounting systems in generating reliable accounting information and understand the five components of internal control, explain the importance of...

 16 p bvu 26/07/2023 45 0 Download

Lecture Financial Accounting (15/e) - Chapter 7: Financial assets. Define financial assets and explain their valuation in the balance sheet, describe the objectives of cash management and internal controls over cash, prepare a bank reconciliation and explain its purpose, describe how short-term investments are reported in the balance sheet and account for transactions involving marketable securities,...

 21 p bvu 26/07/2023 45 0 Download

Lecture Financial Accounting (15/e) - Chapter 3: The accounting cycle - Capturing economic events. In this chapter, students will be able to understand: Identify the steps in the accounting cycle and discuss the role of accounting records in an organization, describe a ledger account and a ledger, understand how balance sheet accounts are increased or decreased, explain the double-entry system of accounting,...

 15 p bvu 26/07/2023 39 0 Download

Lecture Financial Accounting (15/e) - Chapter 4: The accounting cycle - AccruaLs and deferrals. The learning objectives for this chapter include: Explain the purpose of adjusting entries, describe and prepare the four basic types of adjusting entries, prepare adjusting entries to convert assets to expenses, prepare adjusting entries to convert liabilities to revenue, prepare adjusting entries to accrue unpaid expenses,...

 14 p bvu 26/07/2023 42 0 Download