TAILIEUCHUNG - PRINCIPLES OF FINANCE BASICS OF ACCOUNTING

April Klein finds a negative relation between audit committee independence and earnings management. 10 This finding is consistent with the idea that a lack of independence impairs the ability of boards and audit committees to monitor management. On the other hand, audit committees of corporate boards are typically not very active. They usually meet just a few (two or three) times a year. Therefore, even if the committee is comprised of independent directors, it may be hard for a small group of outsiders to detect fraud or accounting irregularities in a large, complex corporation in such a short time. Consistent with this idea, Mark Beasley finds no difference in. | TABLE OF CONTENTS SECTION 1 SECTION 2 SECTION 3 PRINCIPLES OF FINANCE BASICS OF ACCOUNTING BALANCE SHEET OPERATING STATEMENT FUND ACCOUNTING RELATIONSHIP OF BALANCE SHEET AND OPERATING STATEMENT DEBITS AND CREDITS BOOKKEEPING RECORDS THE TRIAL BALANCE CHART OF ACCOUNTS CONTROL ACCOUNTS GOVERNMENTAL AND COMMERCIAL ACCOUNTING ACCOUNTING FOR GOVERNMENTAL ORGANIZATIONS BASIS OF ACCOUNTING SUMMARY CALENDAR OF OFFICIAL DUTIES CHART OF ACCOUNTS INTRODUCTION INTRODUCTION FUND ACCOUNTING SYSTEM TYPES OF FUNDS NUMBER OF FUNDS BUDGETED AND NONBUDGETED FUNDS ACCOUNTING POLICIES AND PROCEDURES SCHOOL FUND CLASSIFICATIONS AND DEFINITIONS SCHOOL FUND ACCOUNT STRUCTURE SCHOOL FUND CLASSIFICATION SCHOOL FUND DEFINITIONS ACCOUNT STRUCTURE ACCOUNT DEFINITION NATIONAL ACCOUNT STRUCTURE BALANCE SHEET ACCOUNT STRUCTURE REVENUE OTHER FINANCING SOURCES ACCOUNT STRUCTURE EXPENDITURE OTHER FINANCING USES ACCOUNT STRUCTURE ACCOUNT STRUCTURE SUMMARY BALANCE SHEET ACCOUNT DEFINITIONS DEFINITIONS OF BALANCE SHEET ACCOUNTS June 2004 Table of Contents TC-1 TABLE OF CONTENTS SECTION 4 SECTION 5 REVENUE OTHER FINANCING SOURCES REVENUE AND OTHER FINANCING SOURCES ACCOUNTS REVENUE OTHER FINANCING SOURCES ACCOUNT STRUCTURE PROJECT REPORTER CODES DEFINITIONS OF OPERATING STATEMENT REVENUE .

• Kế toán - Kiểm toán
• evidence is consistent
• block trading
• Material Properties
• Composites Containing
• Waste Materials
• Porous Particle
• Corporate governance
• Pyramid ownership
• Firm value
• Consistent regardless
• Family ownership