Trier par:

Votre choix de tri: Les plus vus du mois

Affiche du document Comprendre les comptes annuels — Comprendre les comptes annuels
Damien Péan
2h35min15
Comptabilité
Youscribe plus
207 pages. Temps de lecture estimé 2h35min.
Bilan, résultat, taux de rentabilité, besoin en fonds de roulement… Quel responsable ou manager n’a jamais été confronté à des données financières ?Du business plan aux bilans et comptes de résultat, en passant par la gestion de la trésorerie, toute la vie de l’entreprise est dépendante de ces chiffres.À chacune de ces étapes, le manager se retrouve en première ligne, confronté à des éléments financiers qu’il doit comprendre et interpréter pour bien les présenter et ainsi prendre les meilleures décisions.Illustré de nombreux exemples, cet ouvrage décrypte toutes ces notions financières par une explication pratique à la portée de tous.Cette 6e édition, qui intègre le contexte de la crise sanitaire et du mouvement inflationniste qui a suivi l’invasion de l’Ukraine, évoque la manière de mener une analyse financière pertinente dans ces contextes.Dirigeants, managers, cadres, responsables, actionnaires… Bien plus qu’un guide d’initiation à la finance, ce livre vous présente un véritable outil de gestion d’entreprise ! 1RE PARTIE - COMPRENDRE ENFIN LES COMPTES ANNUELSLes rôles de la comptabilitéLa comptabilité : base du système d’information de l’entrepriseTenir une comptabilité : une obligation légaleLa comptabilité : base du partage de la richesse crééeLa comptabilité : un outil de communicatioLa comptabilité : un outil d’analyseLe contenu et l’élaboration des comptes annuelsLe bilan et le compte de résultatLes opérations d’inventaire : les postes spécifiques du bilanLa construction des comptes annuels : du livre journal au bilan et compte de résultatL’annexeLes documents remis aux associésLa fiscalité de l’entrepriseL’imposition des bénéfices : l’impôt sur le revenu ou l’impôt sur les sociétésLa taxe sur la valeur ajoutéeLes taxes assises sur les salairesLes impôts locaLes autres impôts2E PARTIE - ANALYSER ET AMÉLIORER LA SITUATION FINANCIÈRE ET LA RENTABILITÉ DE L’ENTREPRISELes outils fondamentaux d’analyse du bilan et du résultatL’analyse du bilanL’analyse du résultatL’amélioration de la rentabilité par le calcul des coûtsLa méthode du coût completCharges fixes/charges variables et seuil de rentabilitéLa marge sur coût spécifiqueMener une analyse financière complèteObjectifs et démarche de l’analyse financièreLes étapes de l’analyse financière3E PARTIE - PRÉPARER L’AVENIRLa création de l’entreprise : le business planLe contenu du business planTrouver les premiers financements.L’évaluation des investissementsNotion et nature de l’investissementLes méthodes de choix des investissementsDéfinir le financement nécessaireLes différents types de financementLe choix des modes de financementLe plan de financement

Accès libre

Affiche du document LA COMPTA AVEC ALICE... C'EST DU GÂTEAU ! — LA COMPTA AVEC ALICE... C'EST DU GÂTEAU !
Françoise Ferré
1h52min30
Comptabilité
150 pages. Temps de lecture estimé 1h52min.
Une méthode innovante, simple et efficace fondée sur le storytelling pour comprendre et maîtriser la comptabilité.Au début de chaque chapitre, Alice, la créatrice d’entreprise, se pose une question comptable. Dans une première partie, l’auteur répond à Alice sur le ton du storytelling en s’appuyant sur des exemples très pratiques. Dans une deuxième partie, la question est reprise et traitée de façon plus approfondie et détaillée. Des schémas, des visuels, des mind maps sont également prévus pour aider le lecteur dans son apprentissage. À la fin de chaque chapitre, un quiz et un exercice sont proposés.L’ouvrage est assorti de 10 vidéos disponibles gratuitement pour mettre en évidence des points importants de l’ouvrage.

Accès libre

Affiche du document La fiscalité des systèmes financiers décentralisés (SFD) au Sénégal — La fiscalité des systèmes financiers décentralisés (SFD) au Sénégal
Abou Wélé
3h03min00
Comptabilité
Youscribe plus
244 pages. Temps de lecture estimé 3h03min.
Cet ouvrage expose, avec pédagogie, les principales dispositions fiscales applicables aux SFD et les textes de référence qui les fondent. Il présente un condensé de l'état de la législation, et permet d'appréhender, à l'échelle macroéconomique, les leviers pertinents d'une politique d'incitation à un financement de l'économie par les systèmes financiers décentralisés.

Accès libre

Affiche du document Audit et contrôle interne - 4e édition — Audit et contrôle interne - 4e édition
Benoît Pigé
2h42min45
Comptabilité
Youscribe plus
217 pages. Temps de lecture estimé 2h43min.
Dans une économie mondialisée, où les relations sociales se distendent et où les normes morales et sociales connaissent des évolutions très fortes, le besoin de confiance apparaît plus que jamais nécessaire. En formalisant les procédures, les mécanismes de contrôle et les règles de supervision, le contrôle interne apporte la garantie que le produit ou le service réalisé correspond bien aux caractéristiques qui lui sont attribuées. L’audit est le complément, la certification (le plus souvent externe) que les procédures de contrôle interne fonctionnent et sont adaptées, et que le produit ou le service réalisé respecte les normes en vigueur. Sans un système de contrôle interne efficace et efficient qui apporte la garantie d’un réel pilotage de l’organisation, et sans un audit de qualité qui apporte aux parties prenantes la confiance dans l’information transmise, c’est l’ensemble du système de gouvernance de l’entreprise qui s’effondre. Se former au contrôle interne et à l’audit ne devrait donc pas d’abord consister en l’apprentissage de normes qu’il suffirait d’appliquer, mais plutôt en la formation du jugement, de la capacité humaine à appréhender un système complexe pour en percevoir les forces et les faiblesses et pour en évaluer les risques qui pèsent sur les diverses parties prenantes.

Accès libre

Affiche du document La compta... sans comptes — La compta... sans comptes
François Pottier
4h28min30
Comptabilité
Youscribe plus
358 pages. Temps de lecture estimé 4h28min.
Ces 64 exercices et leurs corrigés permettent une appropriation progressive des concepts de la comptabilité. Le livre est construit en quatre parties : - les principes généraux ; - les opérations courantes ; - les opérations d’inventaire ; - les cas de synthèse. Accompagnant plus spécifiquement le livre de cours de la même collection, il peut être utilisé en complément de tout ouvrage théorique de comptabilité. Le degré de difficulté est indiqué au début de chaque exercice et cas à l’aide d’un indice gradué de 1 à 5 par ordre de difficulté croissante. Ce livre s’adresse aux étudiants en premier cycle de comptabilité et gestion des écoles de commerce, des universités, écoles d’ingénieurs. Il intéressera aussi les praticiens d’entreprises occupants des fonctions financières ou comptables.

Accès libre

Affiche du document Comptabilités et Société — Comptabilités et Société
Gérald Naro
4h30min00
Comptabilité
Youscribe plus
360 pages. Temps de lecture estimé 4h30min.
Cet ouvrage de recherche est une réflexion sur les liens entre Comptabilités et Société. Il envisage la comptabilité, au sens large, comme mode de représentation et construction du Monde. La comptabilité est tout d’abord présentée comme étant le reflet du monde. Le monde et ses visions évoluant en permanence, la comptabilité a dû se mettre à jour mais certaines images qu’elle fournit demeurent incomplètes. Sont ensuite soulignées les capacités de la comptabilité à influencer le monde qui nous entoure ; le monde résulterait alors du pouvoir de la comptabilité. La comptabilité a en effet des capacités structurantes pour les organisations et pourrait même, sous certaines conditions, permettre de « changer le monde ». Cet ouvrage offre une réflexion sur la double relation qui unit la comptabilité et le monde aux enseignants-chercheurs, aux étudiants, aux professionnels comptables, aux directions d’entreprise mais également aux consultants en management qui sont confrontés aux mutations de la comptabilité face aux enjeux sociaux, environnementaux et technologiques de la société. Préfacé par Bernard Colasse, et coordonné par Philippe Chapellier, Yves Dupuy, Claire Gillet-Monjarret, Agnès Mazars-Chapelon, Gérald Naro et Emmanuelle Nègre, cet ouvrage présente les contributions de ces chercheurs et de Pascale Amans, Bernard Augé, Charlotte Baille, Marlène Barreda, Benjamin Benoit, Marc Bollecker, Bruno Camous, Rahma Chekkar, Marine Colon, Katia Dangereux, Hugues Domingo, Ariel Eggrickx, Alain George, Irène Georgescu, Sophie Giordano-Spring, Lætitia Guérin-Schneider, Sèna John Ahyee, Réal Labelle, Issam Laguir, Michel Mannarini, Jean-Marc Marsal, Isabelle Martinez, Françoise Pierrot-Platet, Sylvie Rascol-Boutard, Géraldine Rivière-Giordano, Maha Rouissi, Raffaele Staglianò, Rebecca Stekelorum, Marie-Anne Verdier, Alexandre Vernhet, Fabienne Villesèque-Dubus.

Accès libre

Affiche du document La compta... avec ou sans comptes — La compta... avec ou sans comptes
François Pottier
3h23min15
Comptabilité
Youscribe plus
271 pages. Temps de lecture estimé 3h23min.
Ce livre s’adresse aux débutants en comptabilité : étudiants de filières diverses, entrepreneurs, ... L’auteur propose, comme le titre l’indique, deux démarches d’apprentissage : • La première vise à construire les comptes de résultat et bilans de l’entreprise directement à partir des opérations auxquelles elle se livre. Elle est appelée « La compta... sans comptes ». • La seconde permet de produire ces mêmes états financiers après avoir enregistré les opérations de l’entreprise dans les documents comptables (journal, grand livre, ...). Il s’agit de « La compta... avec comptes ». Selon son besoin, le lecteur pourra utiliser l’une ou l’autre des deux démarches en question (voire les deux s’il le souhaite) et obtiendra bien sûr les mêmes états financiers quelle que soit la démarche utilisée.

Accès libre

Affiche du document Normes comptables internationales et gouvernance des entreprises — Normes comptables internationales et gouvernance des entreprises
Xavier Paper
2h31min30
Comptabilité
Youscribe plus
202 pages. Temps de lecture estimé 2h31min.
La crise financière a souligné le rôle essentiel des normes comptables internationales dans l'information des investisseurs. Cette crise a également remis sur le devant de la scène les débats autour de la juste valeur (fair value en anglais). Une polarisation excessive des normes comptables autour des prix de marché pourrait accroître la volatilité des résultats et des capitaux propres des entreprises. Pourtant, les normes comptables internationales ne sont pas responsables de la création des bulles immobilières ou financières. Elles ne font que traduire l'impact de leur accroissement ou de leur éclatement sur les comptes des entreprises. Plus que d'une remise en cause des normes IFRS et du principe de juste valeur, ce qui importe aujourd'hui c'est de comprendre les principes qui sous-tendent les normes IFRS et de pleinement exploiter les possibilités que ces normes offrent en matière d'information tant des investisseurs que de toutes les parties prenantes. Les normes IFRS sortent du cadre purement comptable pour toucher aux exigences de gouvernance des entreprises et, en particulier, au besoin de rendre compte des actions effectuées, des décisions prises, et de leur impact sur la création de valeur économique. Pour remplir pleinement leur rôle, les normes IFRS supposent également que les acteurs de leur application et de leur contrôle acceptent d'assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s'appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître.

Accès libre

Affiche du document Relance des impayés et recouvrement amiable — Relance des impayés et recouvrement amiable
Gérard Eschenazi
2h07min30
Comptabilité
170 pages. Temps de lecture estimé 2h07min.
Saviez-vous qu’une entreprise sur cinq meurt chaque année en raison du retard ou du défaut de paiement de ses clients ? Pour éviter l’engrenage coûteux des procédures judiciaires, il existe des remèdes simples, à votre portée : • la relance rapide des impayés ;• le recouvrement amiable. Le client paie alors volontairement et cette conclusion gagnant/gagnant préserve le climat positif indispensable à une relation commerciale fidélisée. Cet ouvrage vous propose de mieux connaître ces solutions concrètes en fournissant les informations financières et juridiques essentielles. L’auteur détaille les différents types de relances : face au client, au téléphone ou par lettre. Des exemples, des conseils, des modèles d’entretiens ou de courriers illustrent chacun de ces cas. Ce nouveau titre répond à toutes vos questions : • Comment organiser et réaliser efficacement la gestion des impayés ? • Quelles sont les clauses des conditions générales de vente utiles au relanceur ? • A quel moment la relance écrite intervient-elle ? • Comment rédiger les différents modèles de lettres de relance ? • Quels sont les avantages et inconvénients de l’outil téléphone ? En bonus exclusif, une auto-formation à la relance téléphonique vous est proposée. Dirigeant, crédit-manager, patron de PME-PMI, chargé de relance, découvrez ce livre qui va vous aider à redynamiser votre trésorerie. Et n’oubliez pas que relancer vos impayés contribue à relancer votre entreprise !

Accès libre

Affiche du document Les normes comptables : cadre conceptuel et gouvernance — Les normes comptables : cadre conceptuel et gouvernance
Benoît Pigé
1h30min00
Comptabilité
Youscribe plus
120 pages. Temps de lecture estimé 1h30min.
L'universalité du langage comptable a facilité les échanges, mais elle a également conduit à des impasses quand les normes comptables apparaissent en contradiction avec d'autres normes ou avec des usages locaux. C'est ainsi que le développement des normes comptables internationales est parfois perçu comme le moyen d'imposer une vision économique et financière du monde au détriment d'approches alternatives qui pouvaient, ou qui peuvent, avoir une utilité dans des contextes locaux spécifiques. Si les organisations sont des entités complexes constituées à la fois des parties prenantes et des interactions entre ces diverses parties prenantes, alors l'information n'a plus pour seul objet de réduire l'asymétrie d'information, elle a également pour objet de contribuer à la vitalité de l'organisation qui naît des interactions multiples entre ces parties prenantes. L'information passe d'un intérêt privé à un intérêt commun. L'intérêt privé est celui des acteurs, des parties prenantes. L'intérêt commun est celui qui émerge de l'existence de l'organisation, non pas acteur individuel, mais acteur collectif lui-même composé d'acteurs individuels (et/ou collectifs). Parce qu'elle façonne les interaction entre les acteurs, la comptabilité exige la prise en compte de l'interaction complexe entre la nécessité de principes comptables qui favorisent une vision universelle, et une harmonisation de la diversité des normes et des usages à un niveau territorial.

Accès libre

Affiche du document Glossaire de l'audit du social — Glossaire de l'audit du social
Michel Joras
1h45min00
Comptabilité
Youscribe plus
140 pages. Temps de lecture estimé 1h45min.
Le mot glossaire apparu en 1666, selon Le Robert Culturel , signifie alors « dictionnaire qui donne l’explication de mots mal connus », et selon le Grand Robert de la langue française , c’est un « ouvrage décrivant un lexique essentiel ». Le glossaire de l’audit du social de Michel Jonquières et Michel Joras répond bien à ces deux définitions. La terminologie de l’audit appliqué au champ du social et du sociétal est « mal connue » et les termes retenus dans cet ouvrage constituent effectivement un « lexique essentiel ». Le terme « Audit social », apparu dans les années soixante-dix en France, a connu un vif succès et a été largement utilisé car, comme le soulignent Michel Jonquières et Michel Joras, le mot a un « sens généreux » et « véritable fourre-tout », recouvre par son usage de multiples significations. Le mérite de cet ouvrage est de clarifier ces usages et de nous donner les clés pour comprendre et maîtriser l’ensemble de la terminologie de cette nouvelle discipline et ainsi mieux répondre au besoin croissant d’audits du social et du sociétal.

Accès libre

Affiche du document Normaliser la comptabilité des entreprises — Normaliser la comptabilité des entreprises
Bernard Colasse
6h02min15
Comptabilité
Youscribe plus
483 pages. Temps de lecture estimé 6h02min.
La normalisation de la comptabilité des entreprises est un phénomène particulièrement complexe qui a suscité de nombreux travaux de recherche. Ce recueil réunit des articles et des chapitres d’ouvrages publiés par des chercheurs francophones autour de la normalisation. Ces chercheurs ont en commun de considérer la normalisation comptable non pas d’un point de vue strictement technique mais d’un point de vue institutionnel, social et politique. L’ensemble des textes choisis couvre une période de vingt années, de 1998 à 2018, au cours de laquelle la normalisation comptable française s’est profondément transformée ; en même temps, la normalisation comptable internationale, avec ses IFRS, montait en puissance. Il est divisé en trois parties. Dans une première partie, sont présentés des articles qui traitent des organismes au sein desquels se fabrique la norme comptable. Dans une deuxième partie, sont présentés des articles consacrés au processus social d’élaboration des normes et au fonctionnement des organismes de normalisation. Dans une troisième partie, sont présentés des articles qui questionnent la fabrication de la norme comptable en termes de pouvoir, de légitimité et d’idéologie. Textes choisis et présentés par Rouba Chantiri et Bernard Colasse Les auteur.e.s : Véronique Blum, Alain Burlaud, Rouba Chantiri, Ève Chiapello, Bernard Colasse, Yannis Constantinidès, Louise Côté, Sylvain Durocher, Anne Fortin, Anouar Kahloul, Hervé Kohler, Anne Le Manh, Karim Medjad, Christine Noël, Christine Pochet, Brigitte Raybaud-Turrillo, Peter Standish.

Accès libre

Affiche du document Méthodologie de recherche et théories en sciences comptables — Méthodologie de recherche et théories en sciences comptables
Saidatou Dicko
1h36min00
Comptabilité
Youscribe plus
128 pages. Temps de lecture estimé 1h36min.
Les sciences comptables sont parfois vues comme une discipline purement technique, perception qui mène souvent à des débats quant au bien-fondé de leur caractère scientifique. D’ailleurs, dans la littérature, peu de publications traitent de la démarche scientifique rattachée aux sciences comptables. Les chercheurs se voient même régulièrement obligés de se reporter aux ouvrages consacrés à d’autres disciplines lorsqu’il est question de cette démarche. La relève du domaine est celle qui en souffre le plus, car les ressources dont elle dispose sur le sujet sont limitées. Le présent ouvrage se veut donc une référence méthodologique pour l’apprentissage des étudiants voulant s’initier au processus de recherche en comptabilité, mais aussi un guide pour les chercheurs au regard de deux aspects importants d’une démarche propre aux sciences de la gestion : le processus de recherche ainsi que les paradigmes, les approches, les fondements et les théories nécessaires au bon fonctionnement de celui-ci. De plus, les praticiens qui travaillent comme consultants découvriront à la lecture de ce livre des outils et des moyens qui les aideront dans leurs démarches de diagnostic et de résolution de problèmes organisationnels. De nombreux exemples et illustrations, directement tirés des recherches publiées en sciences comptables, de même que des annexes et des questions de révision, enrichissent cet ouvrage.

Accès libre

Affiche du document The Secret of Digital Banking Safety — The Secret of Digital Banking Safety
Professor Sanjay Rout
1h37min30
Comptabilité
Youscribe plus
130 pages. Temps de lecture estimé 1h37min.
Now a days everything is digital. The commercial transaction industry evolves due of Cell Phone & Internet evolutions. The digital transaction is a way for the customer to perform transaction actions on his or her cell phone or other Cell Phone device. It is a quite popular method of transaction that fits in well with a busy, technologically oriented lifestyle. It might also be referred to as Cell phone transaction or SMS transaction. Cell Phone Transaction lets user too easily and securely access balance information, pay bills with our optional Bill Pay service, transfer funds, and find nearby ATMs and transaction centers. Check with your wireless carrier for fees and charges that may apply. These payments may involve person-to-person, person-to-business, or business-to-business payments and rely on SMS text messaging, wireless Internet technology, or a downloaded application in order to execute the payment. The book depicts The Secret of Digital Banking Safety in this modern era.The book is written by Professor Sanjay Rout and Edited by Professor Prangyan Biswal , Published by ISL Publications. ISL Publication is a global Research Development, Advisory, Think-tank, Policy Research, Innovation Development, Publication, Communication and Advisory Firm working on Future Business Solution. This book depicts future transformation thoughts of developments. The book is available in all leading global stores.

The Secret of Digital Banking Safety
Professor Sanjay Rout
1h37min30
Comptabilité
Youscribe plus
130 pages. Temps de lecture estimé 1h37min.
Now a days everything is digital. The commercial transaction industry evolves due of Cell Phone & Internet evolutions. The digital transaction is a way for the customer to perform transaction actions on his or her cell phone or other Cell Phone device. It is a quite popular method of transaction that fits in well with a busy, technologically oriented lifestyle. It might also be referred to as Cell phone transaction or SMS transaction. Cell Phone Transaction lets user too easily and securely access balance information, pay bills with our optional Bill Pay service, transfer funds, and find nearby ATMs and transaction centers. Check with your wireless carrier for fees and charges that may apply. These payments may involve person-to-person, person-to-business, or business-to-business payments and rely on SMS text messaging, wireless Internet technology, or a downloaded application in order to execute the payment. The book depicts The Secret of Digital Banking Safety in this modern era.The book is written by Professor Sanjay Rout and Edited by Professor Prangyan Biswal , Published by ISL Publications. ISL Publication is a global Research Development, Advisory, Think-tank, Policy Research, Innovation Development, Publication, Communication and Advisory Firm working on Future Business Solution. This book depicts future transformation thoughts of developments. The book is available in all leading global stores.

Accès libre

Affiche du document Comptabilité générale SYSCOHADA révisé et audit fiscal Tome 1 (2ème édition janvier 2022) — Comptabilité générale SYSCOHADA révisé et audit fiscal Tome 1 (2ème édition janvier 2022)
Cheikh Mouhamadou Bamba Siby
5h39min45
Comptabilité
Youscribe plus
453 pages. Temps de lecture estimé 5h40min.
Ce manuel, élaboré à partir du SYSCOHADA révisé et du Code général des impôts du Sénégal, offre, de façon simple et structurée, la possibilité : - d'une parfaite maîtrise des concepts de base de la comptabilité dite générale et d'une bonne capacité d'analyse et d'interprétation de l'information comptable ; - d'une lecture fiscale et d'un regard critiques sur les états financiers et les autres documents comptables.

Accès libre

Affiche du document Comptabilité des coûts — Comptabilité des coûts
Jean TANNOUS
1h31min30
Comptabilité
Youscribe plus
122 pages. Temps de lecture estimé 1h31min.
Catégorisation des charges, valorisation des stocks, répartition des charges indirectes, indicateurs de performance des coûts partiels, outils de pilotage à travers les écarts, méthodes GP, UVA, coûts cibles et surplus de productivité…Des notions de base au jargon spécifique de la comptabilité des coûts, l’auteur vous accompagne à travers les méandres de cette matière complexe.Les développements théoriques des différents thèmes abordés sont accompagnés d’exemples pratiques, d’illustrations et d’applications résolues.Cet ouvrage didactique propose en outre des exercices et leurs corrigés commentés pour mettre en pratique chaque thème abordé.La comptabilité des coûts a un impact important sur la gestion de l’entreprise, alors, maîtriser ces outils vous permettra d’améliorer vos prises de décision pour bien piloter votre organisation. Généralités Notions de base - Définitions1 - La complémentarité entre la comptabilité financière et la comptabilité des coûts2 - La nécessité de la catégorisation des chargesLa valorisation des stocks, les sorties de matières, de marchandises et de produits, les types d’inventaires1 - Les catégories de stocks2 - L’évaluation des sorties de stocksL’affectation des charges indirectes, la méthode des centres d’analyse et la méthode « Activity-Based Costing » (ABC)1 - Le classement des charges2 - La méthode des centres d’analyse3 - La méthode « Activity-Based Costing » (ABC)Le coût complet, le coût de revient et le résultat analytique1 - Le cadre global de la méthode du coût de revient complet2 - Les spécificités du coût de production dans une entreprise industrielle3 - Récapitulatifs : Le coût de revient complet et le résultat analytique4 - Les résultats de la comptabilité des coûts et de la comptabilité financièreLes coûts partiels, les différents types de marges, le compte de résultat différentiel, le seuil de rentabilité1 - Le classement des charges fixes et variables2 - Le coût variable (ou le direct costing)3 - L’évolution de la méthode du coût variable (La marge sur coûts fixes spécifiques ou la marge de contribution)La méthode de l’imputation rationnelle des charges fixes1 - Principes et définitions2 - Le tableau de répartitionLe calcul et l’analyse des écarts1 - L’importance des prévisions2 - Le calcul et l’analyse des écartsAutres méthodes de calcul de coûts et de gestion de performances1 - La méthode GP de Georges Perrin2 - La méthode UVA® (Unités de valeur ajoutée)3 - La méthode des coûts cibles (Target costing)4 - La méthode des « Surplus de Productivité » (SPG-SPT)Corrigés des applications

Accès libre

Affiche du document Pour une innovation équilibrée entre exploration et exploitation : Le tableau de bord de l'innovateur — Pour une innovation équilibrée entre exploration et exploitation : Le tableau de bord de l'innovateur
Mickaël Gardoni
37min30
Comptabilité
Youscribe plus
50 pages. Temps de lecture estimé 37min.
Les processus d’innovation permettent des transformations dans la petite et moyenne entreprise (PME) au bénéfice de l’organisation et du client. S’engager dans un processus d’innovation représente un défi pour la PME, car pour atteindre ses objectifs, elle doit quotidiennement composer avec, entre autres, des ressources limitées. Le «dilemme de l’innovateur», soit la recherche du nécessaire équilibre (qui demeure un défi majeur) entre les activités d’innovation par exploitation et celles effectuées par exploration, est également une situation de plus en plus connue des acteurs de l’innovation. Actuellement, aucun système de mesure de performance de l’innovation ne prend en compte ce dilemme. Ainsi, une question se pose: à l’aide de quel outil les organisations peuvent-elles jongler avec le dilemme de l’innovateur et piloter le changement pour relever ses défis les plus importants? Les auteurs du présent ouvrage ont développé cet outil, un système de mesure de performance basé sur la satisfaction des parties prenantes, et décrivent ici comment ce nouveau modèle a été mis à l’épreuve dans quatre entreprises manufacturières. L’expérience, pour une entreprise, comprend une prise de conscience de la zone de confort et la création d’un tableau de bord qui permet au gestionnaire de déterminer les indicateurs à mettre en place pour atteindre l’équilibre souhaité. Des exemples de tableaux de bord enrichissent ce livre. Cadres des secteurs public et privé, ainsi que chercheurs et étudiants en gestion de l’innovation découvriront ici une démarche qui est la clé du succès d’une stratégie d’innovation qui veut s’inscrire dans la durabilité.

Accès libre

Affiche du document Accounting for Business — Accounting for Business
Roger Hussey
1h25min30
Comptabilité
Youscribe plus
114 pages. Temps de lecture estimé 1h25min.
As an owner of a business or a manager, you will deal with numbers of various types. This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available.The book identifies the types of organizations that generate financial information and explains how you can use it for your benefit. The early chapters focus on the information that is publicly available for large companies and demonstrate how to select and analyze the figures for decision making. The later chapters concentrate on the detailed management accounting information that is available internally for managers so that they can make decisions, investigate problems, and set performance targets. The final chapter, explores emerging and very pertinent issues such as “Can the organization obtain the basic resources to stay in business?” and “Are its activities harmful to the environment?”

Accounting for Business
Roger Hussey
1h25min30
Comptabilité
Youscribe plus
114 pages. Temps de lecture estimé 1h25min.
As an owner of a business or a manager, you will deal with numbers of various types. This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available.The book identifies the types of organizations that generate financial information and explains how you can use it for your benefit. The early chapters focus on the information that is publicly available for large companies and demonstrate how to select and analyze the figures for decision making. The later chapters concentrate on the detailed management accounting information that is available internally for managers so that they can make decisions, investigate problems, and set performance targets. The final chapter, explores emerging and very pertinent issues such as “Can the organization obtain the basic resources to stay in business?” and “Are its activities harmful to the environment?”

Accès libre

Affiche du document Financial Accounting For Dummies — Financial Accounting For Dummies
Maire Loughran
3h31min30
Comptabilité
Youscribe plus
282 pages. Temps de lecture estimé 3h31min.
Learn to speak fluent finance—and ace your exams! Warren Buffett said that "accounting is the language of business." And for many accounting and business students, the obscure terminology of accounting makes fluency hard to achieve. Financial Accounting For Dummies can help to demystify abstract concepts in a straightforward, friendly way. With step-by-step examples and real-world scenarios practice, it helps you grasp the fundamentals of accounting until you're ready to interpret, analyze, and evaluate corporate financial statements like you've been doing it all your life. Packed with easy-to-understand examples, this book takes you from the big three financial statements all the way through to income taxes. Or join the anti-fraud squad by discovering how to spot the ten most common accounting shenanigans. Grasp introductory financial accounting course material Explore common concepts financial professionals use to compile reports Understand leases, free cash flow, and statement analysis Learn accounting for small businesses Whether you're studying for your bachelor's, MBA, or MAcc, you’ll find everything you need to speak the language of finance like a native—and use it to get to wherever you want to go! Introduction 1 About This Book 2 Foolish Assumptions 2 Icons Used in This Book 3 Beyond the Book 3 Where to Go from Here 4 Part 1: Getting a Financial Accounting Initiation 5 Chapter 1: Seeing the Big Picture of Financial Accounting 7 Knowing the Purposes of Financial Accounting 8 Preparing financial statements 8 Showing historic performance 10 Providing results for the annual report 10 Getting to Know Financial Accounting Users 11 Identifying the most likely users 11 Recognizing their needs 11 Providing information for decision-making 12 Respecting the Key Characteristics of Financial Accounting Information 13 Relevance 13 Reliability 14 Comparability 14 Consistency 15 Accepting Financial Accounting Constraints 17 Considering Your Ethical Responsibilities 18 Following the accountant’s code of conduct 18 Having integrity 19 Maintaining objectivity 19 Achieving independence 20 Introducing the Conceptual Framework of Financial Accounting 21 Chapter 2: Introducing the Big Three Financial Statements 23 Gauging the Health of a Business through Its Financials 24 Reporting Assets and Claims: The Balance Sheet 25 Realizing why the balance sheet is “classified” 26 Studying the balance sheet components 26 Seeing an example of a classified balance sheet 29 Posting Profit or Loss: The Income Statement 30 Keeping a scorecard for business activity 30 Studying the income statement components 31 Seeing an example of an income statement 33 Showing the Money: The Statement of Cash Flows 33 Tracking sources and uses of cash 34 Studying sections of the cash flow statement 34 Seeing a short statement of cash flows 35 Chapter 3: Running the Numbers for Success 37 Identifying Accounting Issues and Solutions 38 Selecting a Business Entity 38 Advantages of the sole proprietorship 39 Owners’ capital 39 Limiting liability with the S Corporation 40 Learning about recognition options 41 Reporting for Small Businesses 42 Preparing reports 42 Analyzing reporting 45 Identifying cost issues 46 Managing Cash 48 Identifying cost issues 48 Improving cash flow 53 Chapter 4: Acronym Alert! Setting the Standards for Financial Accounting 55 Walking through the Origins of Number Crunching 56 Knowing the Role of the American Institute of Certified Public Accountants (AICPA) 58 ASB audit and attestation standards 59 AICPA Code of Professional Conduct 60 Following Regulatory Issues 61 The U.S Securities and Exchange Commission (SEC) 62 The Sarbanes-Oxley Act of 2002 (SOX) 63 The Public Company Accounting Oversight Board (PCAOB) 64 Getting to Know the Financial Accounting Standards Board (FASB) 65 Understanding generally accepted accounting principles (GAAP) 66 Looking online for the FASB’s standards 67 Part 2: Reviewing Some Accounting Basics 69 Chapter 5: Booking It: The Process Behind Financial Accounting 71 Shedding Some Light on Bookkeeping 72 Analyzing the Effect of Business Transactions 73 Working the fundamental accounting equation 73 Getting familiar with accounts 74 Defining debits and credits 76 Learning about the transaction methodology 77 Defining Journals 78 Using journals to record cash transactions 78 Recording accrual transactions 82 Learning about other journals 84 Seeing examples of common journal entries 86 Bringing It All Together in the Ledger 88 Realizing what a ledger is 88 Posting to the ledgers 89 Viewing an example of a general ledger 89 Recognizing the purpose of the trial balance 91 Chapter 6: Focusing on Accounting Methods and Concepts 93 Distinguishing between Key Accounting Methods 94 The cash basis 94 The accrual basis 95 Sorting through Standards for Other Types of Accounting 96 Managerial accounting 96 Not-for-profit accounting 97 Governmental accounting 98 International accounting 98 Considering the Conceptual Framework of Financial Accounting 99 The objective of financial reporting 100 Characteristics of accounting information 101 Elements of the financial statements 101 Financial statement measurements 102 Part 3: Spending Quality Time with the Balance Sheet 103 Chapter 7: Assessing the Balance Sheet’s Asset Section 105 Homing in on Historic Cost 106 Learning What Makes an Asset Current 106 Cash 107 Short-term investments 108 Accounts receivable 110 Notes receivable 111 Inventory 112 Prepaid expenses 113 Keeping Track of Noncurrent (Long-Term) Assets 114 Meeting the tangibles: Property, plant, and equipment (PP&E) 114 Investigating intangible assets 116 Studying the Asset Section of the Balance Sheet 118 Chapter 8: Digging for Debt in the Liabilities Section 121 Seeing How Businesses Account for Liabilities 122 Keeping Current Liabilities under Control 123 Accounts payable 124 Payroll and taxes 125 Unearned revenue 127 Other short-term liabilities 128 Planning for Long-Term Obligations 130 Managing long-term debt 131 Anticipating contingent liabilities 132 Accounting for Bond Issuances 133 Understanding bond basics 133 Accounting for bonds sold at face value 134 Addressing interest payments 134 Getting and amortizing a premium 134 Reporting a bond discount 135 Retiring and converting bonds 136 Chapter 9: Letting Owners Know Where They Stand: The Equity Section 137 Distinguishing Different Types of Business Entities 138 Sole proprietorship 138 Partnership 139 Corporate 140 Defining Paid-in Capital 141 Recording Retained Earnings 143 Spotting Reductions to Stockholders’ Equity 143 Paying dividends 144 Buying treasury stock 146 Learning about Stock Splits 146 Accounting for Accumulated Other Comprehensive Income 147 Seeing a Sample Equity Section of the Balance Sheet 148 Part 4: Investigating Income and Cash Flow 149 Chapter 10: Searching for Profit or Loss on the Income Statement 151 Presenting the Income Statement in One of Two Ways 152 Recognizing the single-step format 152 Breaking it out with the multiple-step format 153 Defining Different Types of Businesses 154 Providing a service 154 Merchandising to the public 154 Manufacturing a product 155 Examining Income Statement Sections 155 Two types of revenue 156 Contra revenue accounts 157 Cost of goods sold 159 Gross profit 162 Operating expenses 162 Heading toward the bottom line 163 Earnings per share 165 Watching Out for Unusual Income Statement Items 166 Discontinued operations 167 Noncontrolling subsidiary interests 168 Arriving at the Final Product 168 Chapter 11: Following the Money by Studying Cash Flow 171 Understanding the Difference between Cash and Profit 172 Seeing how noncash transactions affect profit 172 Distinguishing costs from expenses 173 Realizing the Purpose of the Statement of Cash Flows 173 Walking through the Cash Flow Sections 175 Figuring cash operating results 175 Showing cash investing transactions 178 Accounting for financing activities 180 Recognizing Methods for Preparing the Statement of Cash Flows 181 Using the direct method 181 Starting indirectly with net income 182 Interpreting the Statement of Cash Flows 183 Looking at Two Sample Statements of Cash Flows 183 Chapter 12: Examining Depreciation Cost Flow Assumptions 187 Discovering How Depreciation Affects All Financial Statements 188 Mastering Costs 189 Defining costs and expenses in the business world 190 Satisfying the matching principle 190 Identifying product and period costs 191 Learning which costs are depreciated 191 Distinguishing among Depreciation Methods 194 Walking through the straight-line method 196 Accelerating by using declining balance 196 Calculating sum-of-the-years’-digits 197 Using the units-of-production method 198 Seeing how the methods compare 198 Figuring partial year depreciation 199 Preparing a Depreciation Schedule 200 Chapter 13: Learning about Inventory Cost Flow Assumptions 203 Discovering How Inventory Valuation Affects the Financial Statements 204 Do Service Companies Have Inventory? 205 Classifying Inventory Types 206 Accounting for merchandising company inventory 206 Accounting for manufacturing company inventory 208 Getting to Know Inventory Valuation Methods 210 Specific identification 211 Weighted average 211 First-in, first out (FIFO) 211 Last-in, first-out (LIFO) 212 Comparing inventory cost-flow assumptions 212 Preparing an Inventory Worksheet 216 Part 5: Analyzing the Financial Statements 217 Chapter 14: Using Ratios and Other Tools 219 Learning about Liquidity Measurements 220 Figuring the current ratio 221 Putting the acid test to work 222 Working with working capital 223 Measuring Profitability 224 Explaining trend analysis 224 Focusing on return on investment 225 Homing in on return on equity 227 Exploring Activity Measures 227 Accounts receivable turnover 228 Inventory turnover 228 Number of days’ sales in accounts receivable 229 Analyzing Financial Statements 230 Using horizontal analysis 230 Comparing with vertical analysis 231 Using Common Size Financial Statements 232 Chapter 15: Got Your Dictionary Ready? Reading Explanatory Notes and Disclosures 235 Realizing How Corporations Should Govern Themselves 236 Identifying Corporate Characteristics 236 Reviewing Common Explanatory Notes 239 Leveling the playing field among financial statements 239 Explaining significant accounting policies 240 Looking for important event disclosures 244 Putting the Onus on the Preparer 249 Chapter 16: Studying the Report to the Shareholders 251 Why Private and Public Companies Treat Annual Reports Differently 252 Fulfilling Three Purposes 253 Serving a marketing and PR function 253 Stating financial performance and goals 253 Meeting regulatory requirements 254 Reading the Annual Report to Shareholders 254 Meeting the chair of the board of directors 255 Highlighting key financial data 255 Touting company achievements 257 Looking into the future 257 Getting to know key management and board members 258 Walking through the Form 10-K 259 Facing page: Identifying the affected company 259 Part I: Learning more about the registrant 260 Part II: Revealing the company’s financial performance 260 Part III: Identifying management and corporate governance 264 Part IV: Exhibits, financial statement schedules, and signature 264 Part 6: Feeling Brave? Tackling More Advanced Financial Accounting Topics 265 Chapter 17: Accounting for Emerging Issues 267 Reviewing Different Technological Effects on Financial Accounting 268 Working in a digital world 268 Discussing transitional recording 272 Introducing the Pharmaceutical Industry 273 Booking pharmaceutical transactions 274 Crediting Research and Development Costs 279 Walking through the background of research and development (R&D) 280 Explaining the effect on relevant industries 281 Realizing constraints for costs and expenses 281 Reporting in the books 282 Recognizing Losses 282 Different types of business interruptions 282 Properly expensing or accruing costs 284 Chapter 18: Accounting for Income Taxes 285 Identifying Financial Income versus Taxable Income 286 Figuring out financial income 287 Taking a look at taxable income 287 Explaining why the two incomes differ 289 Taking Advantage of Net Operating Losses 292 Identifying loss carrybacks 292 Understanding loss carryforwards 293 Presenting a Side-by-Side Comparison of Book and Tax Calculations 294 Taking Deferred Tax Liabilities or Assets to the Balance Sheet 295 Chapter 19: Accounting for Leases 297 Reviewing Lease Basics 298 Identifying leasing advantages 298 Introducing the lessor and lessee 299 Accounting for the Lessee 300 Looking at operating leases 300 Walking through finance leases 302 Presenting a finance lease on the financial statements 304 Accounting for the Lessor 305 Operating leases 305 Direct financing leases 306 Sales-type leases 307 Chapter 20: Reporting Changes in Methods and the Correction of Errors 309 Coping with Accounting Changes 310 Reporting changes in accounting principles 310 Changing a company’s estimates 316 Understanding changes in reporting entities 318 Dealing with Errors 319 Reviewing common types of errors 319 Letting counterbalancing errors lie 320 Restating the financial statements 321 Part 7: The Part of Tens 323 Chapter 21: Ten Financial Accounting Shenanigans 325 Reporting Revenue in the Wrong Period 325 Reporting Fictitious Income 326 Increasing Income with Misleading Events 327 Shifting Expenses Between Periods 327 Misclassifying Cash 328 Failing to Record Liabilities 329 Reporting Liabilities in the Wrong Period 329 Not Disclosing Related-Party Transactions 330 Capitalizing Normal Operating Expenses 331 Deleting Transactions 331 Chapter 22: Ten Accounting Career Opportunities 333 Certified Public Accountant 334 Consultant 335 Corporate Accountant 335 Forensic Accountant 336 Government Accountant 337 Information Technology Auditor 338 Income Tax Accountant 338 International Accountant 339 Non-Accounting Accountant 339 Not-for-Profit Accountant 340 Index 341

Financial Accounting For Dummies
Maire Loughran
3h31min30
Comptabilité
Youscribe plus
282 pages. Temps de lecture estimé 3h31min.
Learn to speak fluent finance—and ace your exams! Warren Buffett said that "accounting is the language of business." And for many accounting and business students, the obscure terminology of accounting makes fluency hard to achieve. Financial Accounting For Dummies can help to demystify abstract concepts in a straightforward, friendly way. With step-by-step examples and real-world scenarios practice, it helps you grasp the fundamentals of accounting until you're ready to interpret, analyze, and evaluate corporate financial statements like you've been doing it all your life. Packed with easy-to-understand examples, this book takes you from the big three financial statements all the way through to income taxes. Or join the anti-fraud squad by discovering how to spot the ten most common accounting shenanigans. Grasp introductory financial accounting course material Explore common concepts financial professionals use to compile reports Understand leases, free cash flow, and statement analysis Learn accounting for small businesses Whether you're studying for your bachelor's, MBA, or MAcc, you’ll find everything you need to speak the language of finance like a native—and use it to get to wherever you want to go! Introduction 1 About This Book 2 Foolish Assumptions 2 Icons Used in This Book 3 Beyond the Book 3 Where to Go from Here 4 Part 1: Getting a Financial Accounting Initiation 5 Chapter 1: Seeing the Big Picture of Financial Accounting 7 Knowing the Purposes of Financial Accounting 8 Preparing financial statements 8 Showing historic performance 10 Providing results for the annual report 10 Getting to Know Financial Accounting Users 11 Identifying the most likely users 11 Recognizing their needs 11 Providing information for decision-making 12 Respecting the Key Characteristics of Financial Accounting Information 13 Relevance 13 Reliability 14 Comparability 14 Consistency 15 Accepting Financial Accounting Constraints 17 Considering Your Ethical Responsibilities 18 Following the accountant’s code of conduct 18 Having integrity 19 Maintaining objectivity 19 Achieving independence 20 Introducing the Conceptual Framework of Financial Accounting 21 Chapter 2: Introducing the Big Three Financial Statements 23 Gauging the Health of a Business through Its Financials 24 Reporting Assets and Claims: The Balance Sheet 25 Realizing why the balance sheet is “classified” 26 Studying the balance sheet components 26 Seeing an example of a classified balance sheet 29 Posting Profit or Loss: The Income Statement 30 Keeping a scorecard for business activity 30 Studying the income statement components 31 Seeing an example of an income statement 33 Showing the Money: The Statement of Cash Flows 33 Tracking sources and uses of cash 34 Studying sections of the cash flow statement 34 Seeing a short statement of cash flows 35 Chapter 3: Running the Numbers for Success 37 Identifying Accounting Issues and Solutions 38 Selecting a Business Entity 38 Advantages of the sole proprietorship 39 Owners’ capital 39 Limiting liability with the S Corporation 40 Learning about recognition options 41 Reporting for Small Businesses 42 Preparing reports 42 Analyzing reporting 45 Identifying cost issues 46 Managing Cash 48 Identifying cost issues 48 Improving cash flow 53 Chapter 4: Acronym Alert! Setting the Standards for Financial Accounting 55 Walking through the Origins of Number Crunching 56 Knowing the Role of the American Institute of Certified Public Accountants (AICPA) 58 ASB audit and attestation standards 59 AICPA Code of Professional Conduct 60 Following Regulatory Issues 61 The U.S Securities and Exchange Commission (SEC) 62 The Sarbanes-Oxley Act of 2002 (SOX) 63 The Public Company Accounting Oversight Board (PCAOB) 64 Getting to Know the Financial Accounting Standards Board (FASB) 65 Understanding generally accepted accounting principles (GAAP) 66 Looking online for the FASB’s standards 67 Part 2: Reviewing Some Accounting Basics 69 Chapter 5: Booking It: The Process Behind Financial Accounting 71 Shedding Some Light on Bookkeeping 72 Analyzing the Effect of Business Transactions 73 Working the fundamental accounting equation 73 Getting familiar with accounts 74 Defining debits and credits 76 Learning about the transaction methodology 77 Defining Journals 78 Using journals to record cash transactions 78 Recording accrual transactions 82 Learning about other journals 84 Seeing examples of common journal entries 86 Bringing It All Together in the Ledger 88 Realizing what a ledger is 88 Posting to the ledgers 89 Viewing an example of a general ledger 89 Recognizing the purpose of the trial balance 91 Chapter 6: Focusing on Accounting Methods and Concepts 93 Distinguishing between Key Accounting Methods 94 The cash basis 94 The accrual basis 95 Sorting through Standards for Other Types of Accounting 96 Managerial accounting 96 Not-for-profit accounting 97 Governmental accounting 98 International accounting 98 Considering the Conceptual Framework of Financial Accounting 99 The objective of financial reporting 100 Characteristics of accounting information 101 Elements of the financial statements 101 Financial statement measurements 102 Part 3: Spending Quality Time with the Balance Sheet 103 Chapter 7: Assessing the Balance Sheet’s Asset Section 105 Homing in on Historic Cost 106 Learning What Makes an Asset Current 106 Cash 107 Short-term investments 108 Accounts receivable 110 Notes receivable 111 Inventory 112 Prepaid expenses 113 Keeping Track of Noncurrent (Long-Term) Assets 114 Meeting the tangibles: Property, plant, and equipment (PP&E) 114 Investigating intangible assets 116 Studying the Asset Section of the Balance Sheet 118 Chapter 8: Digging for Debt in the Liabilities Section 121 Seeing How Businesses Account for Liabilities 122 Keeping Current Liabilities under Control 123 Accounts payable 124 Payroll and taxes 125 Unearned revenue 127 Other short-term liabilities 128 Planning for Long-Term Obligations 130 Managing long-term debt 131 Anticipating contingent liabilities 132 Accounting for Bond Issuances 133 Understanding bond basics 133 Accounting for bonds sold at face value 134 Addressing interest payments 134 Getting and amortizing a premium 134 Reporting a bond discount 135 Retiring and converting bonds 136 Chapter 9: Letting Owners Know Where They Stand: The Equity Section 137 Distinguishing Different Types of Business Entities 138 Sole proprietorship 138 Partnership 139 Corporate 140 Defining Paid-in Capital 141 Recording Retained Earnings 143 Spotting Reductions to Stockholders’ Equity 143 Paying dividends 144 Buying treasury stock 146 Learning about Stock Splits 146 Accounting for Accumulated Other Comprehensive Income 147 Seeing a Sample Equity Section of the Balance Sheet 148 Part 4: Investigating Income and Cash Flow 149 Chapter 10: Searching for Profit or Loss on the Income Statement 151 Presenting the Income Statement in One of Two Ways 152 Recognizing the single-step format 152 Breaking it out with the multiple-step format 153 Defining Different Types of Businesses 154 Providing a service 154 Merchandising to the public 154 Manufacturing a product 155 Examining Income Statement Sections 155 Two types of revenue 156 Contra revenue accounts 157 Cost of goods sold 159 Gross profit 162 Operating expenses 162 Heading toward the bottom line 163 Earnings per share 165 Watching Out for Unusual Income Statement Items 166 Discontinued operations 167 Noncontrolling subsidiary interests 168 Arriving at the Final Product 168 Chapter 11: Following the Money by Studying Cash Flow 171 Understanding the Difference between Cash and Profit 172 Seeing how noncash transactions affect profit 172 Distinguishing costs from expenses 173 Realizing the Purpose of the Statement of Cash Flows 173 Walking through the Cash Flow Sections 175 Figuring cash operating results 175 Showing cash investing transactions 178 Accounting for financing activities 180 Recognizing Methods for Preparing the Statement of Cash Flows 181 Using the direct method 181 Starting indirectly with net income 182 Interpreting the Statement of Cash Flows 183 Looking at Two Sample Statements of Cash Flows 183 Chapter 12: Examining Depreciation Cost Flow Assumptions 187 Discovering How Depreciation Affects All Financial Statements 188 Mastering Costs 189 Defining costs and expenses in the business world 190 Satisfying the matching principle 190 Identifying product and period costs 191 Learning which costs are depreciated 191 Distinguishing among Depreciation Methods 194 Walking through the straight-line method 196 Accelerating by using declining balance 196 Calculating sum-of-the-years’-digits 197 Using the units-of-production method 198 Seeing how the methods compare 198 Figuring partial year depreciation 199 Preparing a Depreciation Schedule 200 Chapter 13: Learning about Inventory Cost Flow Assumptions 203 Discovering How Inventory Valuation Affects the Financial Statements 204 Do Service Companies Have Inventory? 205 Classifying Inventory Types 206 Accounting for merchandising company inventory 206 Accounting for manufacturing company inventory 208 Getting to Know Inventory Valuation Methods 210 Specific identification 211 Weighted average 211 First-in, first out (FIFO) 211 Last-in, first-out (LIFO) 212 Comparing inventory cost-flow assumptions 212 Preparing an Inventory Worksheet 216 Part 5: Analyzing the Financial Statements 217 Chapter 14: Using Ratios and Other Tools 219 Learning about Liquidity Measurements 220 Figuring the current ratio 221 Putting the acid test to work 222 Working with working capital 223 Measuring Profitability 224 Explaining trend analysis 224 Focusing on return on investment 225 Homing in on return on equity 227 Exploring Activity Measures 227 Accounts receivable turnover 228 Inventory turnover 228 Number of days’ sales in accounts receivable 229 Analyzing Financial Statements 230 Using horizontal analysis 230 Comparing with vertical analysis 231 Using Common Size Financial Statements 232 Chapter 15: Got Your Dictionary Ready? Reading Explanatory Notes and Disclosures 235 Realizing How Corporations Should Govern Themselves 236 Identifying Corporate Characteristics 236 Reviewing Common Explanatory Notes 239 Leveling the playing field among financial statements 239 Explaining significant accounting policies 240 Looking for important event disclosures 244 Putting the Onus on the Preparer 249 Chapter 16: Studying the Report to the Shareholders 251 Why Private and Public Companies Treat Annual Reports Differently 252 Fulfilling Three Purposes 253 Serving a marketing and PR function 253 Stating financial performance and goals 253 Meeting regulatory requirements 254 Reading the Annual Report to Shareholders 254 Meeting the chair of the board of directors 255 Highlighting key financial data 255 Touting company achievements 257 Looking into the future 257 Getting to know key management and board members 258 Walking through the Form 10-K 259 Facing page: Identifying the affected company 259 Part I: Learning more about the registrant 260 Part II: Revealing the company’s financial performance 260 Part III: Identifying management and corporate governance 264 Part IV: Exhibits, financial statement schedules, and signature 264 Part 6: Feeling Brave? Tackling More Advanced Financial Accounting Topics 265 Chapter 17: Accounting for Emerging Issues 267 Reviewing Different Technological Effects on Financial Accounting 268 Working in a digital world 268 Discussing transitional recording 272 Introducing the Pharmaceutical Industry 273 Booking pharmaceutical transactions 274 Crediting Research and Development Costs 279 Walking through the background of research and development (R&D) 280 Explaining the effect on relevant industries 281 Realizing constraints for costs and expenses 281 Reporting in the books 282 Recognizing Losses 282 Different types of business interruptions 282 Properly expensing or accruing costs 284 Chapter 18: Accounting for Income Taxes 285 Identifying Financial Income versus Taxable Income 286 Figuring out financial income 287 Taking a look at taxable income 287 Explaining why the two incomes differ 289 Taking Advantage of Net Operating Losses 292 Identifying loss carrybacks 292 Understanding loss carryforwards 293 Presenting a Side-by-Side Comparison of Book and Tax Calculations 294 Taking Deferred Tax Liabilities or Assets to the Balance Sheet 295 Chapter 19: Accounting for Leases 297 Reviewing Lease Basics 298 Identifying leasing advantages 298 Introducing the lessor and lessee 299 Accounting for the Lessee 300 Looking at operating leases 300 Walking through finance leases 302 Presenting a finance lease on the financial statements 304 Accounting for the Lessor 305 Operating leases 305 Direct financing leases 306 Sales-type leases 307 Chapter 20: Reporting Changes in Methods and the Correction of Errors 309 Coping with Accounting Changes 310 Reporting changes in accounting principles 310 Changing a company’s estimates 316 Understanding changes in reporting entities 318 Dealing with Errors 319 Reviewing common types of errors 319 Letting counterbalancing errors lie 320 Restating the financial statements 321 Part 7: The Part of Tens 323 Chapter 21: Ten Financial Accounting Shenanigans 325 Reporting Revenue in the Wrong Period 325 Reporting Fictitious Income 326 Increasing Income with Misleading Events 327 Shifting Expenses Between Periods 327 Misclassifying Cash 328 Failing to Record Liabilities 329 Reporting Liabilities in the Wrong Period 329 Not Disclosing Related-Party Transactions 330 Capitalizing Normal Operating Expenses 331 Deleting Transactions 331 Chapter 22: Ten Accounting Career Opportunities 333 Certified Public Accountant 334 Consultant 335 Corporate Accountant 335 Forensic Accountant 336 Government Accountant 337 Information Technology Auditor 338 Income Tax Accountant 338 International Accountant 339 Non-Accounting Accountant 339 Not-for-Profit Accountant 340 Index 341

Accès libre

Affiche du document Mathematical Influenced Technology — Mathematical Influenced Technology
Professor Sanjay Rout
1h44min15
Comptabilité
Youscribe plus
139 pages. Temps de lecture estimé 1h44min.
The word math stands for mathematics. It is a subject of look at. The word arithmetic originates from the Greek phrase mathema. The meaning of mathema phrase is technology, knowledge or studying. Both math and maths are short varieties of mathematics. So, the word mathematics is the same as math. These quick words frequently utilized by students and their faculties for mathematics, geometry, and algebra. The book Mathematical Influenced Technology tells the revolution of mathematics field due of technological change.The book is written by Professor Sanjay Rout and Edited by Professor Prangyan Biswal , Published by ISL Publications. ISL Publication is a global Research Development, Advisory, Think-tank, Policy Research, Innovation Development, Publication, Communication and Advisory Firm working on Future Business Solution. This book depicts future transformation thoughts of developments. The book is available in all leading global stores.

Mathematical Influenced Technology
Professor Sanjay Rout
1h44min15
Comptabilité
Youscribe plus
139 pages. Temps de lecture estimé 1h44min.
The word math stands for mathematics. It is a subject of look at. The word arithmetic originates from the Greek phrase mathema. The meaning of mathema phrase is technology, knowledge or studying. Both math and maths are short varieties of mathematics. So, the word mathematics is the same as math. These quick words frequently utilized by students and their faculties for mathematics, geometry, and algebra. The book Mathematical Influenced Technology tells the revolution of mathematics field due of technological change.The book is written by Professor Sanjay Rout and Edited by Professor Prangyan Biswal , Published by ISL Publications. ISL Publication is a global Research Development, Advisory, Think-tank, Policy Research, Innovation Development, Publication, Communication and Advisory Firm working on Future Business Solution. This book depicts future transformation thoughts of developments. The book is available in all leading global stores.

Accès libre

Affiche du document Twenty-First Century Corporate Reporting — Twenty-First Century Corporate Reporting
Gerald Trites
1h09min00
Comptabilité
Youscribe plus
92 pages. Temps de lecture estimé 1h09min.
How and why do corporations use the internet for reporting to their stakeholders? How and why has corporate reporting extended beyond financial reporting to include environmental, social, and governance (ESG) reporting and even integrated reporting. The major drivers of modern reporting have changed, to include data driven decision making, big data, and advanced analytics, as well as the use of electronic representations of data with tools such as XBRL.Here we explore the various vehicles for using the internet, including social media and blogs as well as corporate websites and the websites of regulators. And we delve into the impact of portable devices, like smartphones and tablets.Corporate reporting on the internet is changing fast because of changes in technology and stakeholder expectations. Companies are having a hard time keeping up. This book offers a roadmap to follow–a roadmap to start on now. Most importantly, the book lays out a strong case for integrated reporting and shows how reporting on the internet is ideally suited to the creation of integrated reports.This book is of interest to executives in charge of the reporting function for their companies, students of accounting and management, and to serious investors and others with a strong interest in corporate reporting and the direction in which it is headed.

Twenty-First Century Corporate Reporting
Gerald Trites
1h09min00
Comptabilité
Youscribe plus
92 pages. Temps de lecture estimé 1h09min.
How and why do corporations use the internet for reporting to their stakeholders? How and why has corporate reporting extended beyond financial reporting to include environmental, social, and governance (ESG) reporting and even integrated reporting. The major drivers of modern reporting have changed, to include data driven decision making, big data, and advanced analytics, as well as the use of electronic representations of data with tools such as XBRL.Here we explore the various vehicles for using the internet, including social media and blogs as well as corporate websites and the websites of regulators. And we delve into the impact of portable devices, like smartphones and tablets.Corporate reporting on the internet is changing fast because of changes in technology and stakeholder expectations. Companies are having a hard time keeping up. This book offers a roadmap to follow–a roadmap to start on now. Most importantly, the book lays out a strong case for integrated reporting and shows how reporting on the internet is ideally suited to the creation of integrated reports.This book is of interest to executives in charge of the reporting function for their companies, students of accounting and management, and to serious investors and others with a strong interest in corporate reporting and the direction in which it is headed.

Accès libre

Affiche du document Emploi et salaire : Troisième édition revue et augmentée — Emploi et salaire : Troisième édition revue et augmentée
Cousineau Jean-Michel
6h18min00
Comptabilité
504 pages. Temps de lecture estimé 6h18min.
Entièrement remanié et mis à jour, cet ouvrage s’intéresse d’abord à la microéconomie du travail et à la formation de l’emploi et des salaires dans une économie de marché. Il est donc question ici de l’offre et de la demande, de la théorie de la détermination de l’emploi, des incitations au travail et à l’effort, des imperfections de marché, des théories du salaire ainsi que du syndicalisme et de la négociation collective. L’auteur présente aussi les grands thèmes de la macro-économie et aborde des notions importantes comme le bien commun, l’efficacité, l’équité et la justice sociale, sans oublier l’analyse de l’efficacité gouvernementale en matière d’emploi et de répartition de revenus. La présente édition compte de nouvelles études de cas et des questionnaires permettant d’approfondir les sujets. Jean-Michel Cousineau est économiste et professeur titulaire à l’École de relations industrielles de l’Université de Montréal. Il a écrit de nombreux volumes et articles scientifiques en économie du travail et en politiques publiques.

Accès libre

Affiche du document Les 100 mots-clés de la fiscalité, comptabilité, audit, contrôle de gestion et marchés financiers — Les 100 mots-clés de la fiscalité, comptabilité, audit, contrôle de gestion et marchés financiers
Nabil Adel
2h04min30
Comptabilité
Youscribe plus
166 pages. Temps de lecture estimé 2h04min.
Le foisonnement des mots et l’apparition constante de nouveaux concepts en management limitent de plus en plus leur compréhension et leur manipulation à un public de spécialistes, même si leurs utilisateurs finaux sont les décideurs en entreprise. La contrainte de prise de décision rapide, la multiplicité et la technicité de ces domaines rendent leur compréhension, sauf à passer par de longs ouvrages spécialisés, une tâche laborieuse pour laquelle le décideur n’a pas le temps et encore moins l’envie. Il a, par conséquent, besoin d’un accès rapide à une information de qualité sur un terme donné. C’est à la facilitation de cette tâche que sont dédiés ce lexique et la et la collection éditée par ESCA-École de Management des 100 mots-clés pour comprendre une discipline dont il fait par tie.Fruit d’une collaboration entre une équipe d’enseignants-chercheurs et d’enseignants- praticiens d’ESCA-École de Management, il allie rigueur académique et souci pratique d’aide à la compréhension rapide, néanmoins scientifique des concepts exposés.Ce travail couvre les domaines de la fiscalité, comptabilité, audit, contrôle de gestion et marchés financiers.

Accès libre

Affiche du document Smoke and Mirrors, Inc. — Smoke and Mirrors, Inc.
Nicolas Véron
2h06min00
Comptabilité
168 pages. Temps de lecture estimé 2h06min.
Enron, Andersen, Worldcom: although these companies have stopped dominating the headlines, the shock waves they sent through the business community in 2002 have not yet subsided. The belief that accounting is an exact science has been shattered, while economic relations are upset by the knowledge that financial information may be untrustworthy. Yet the market economy profoundly requires relevant and reliable information about the activity and financial situation of businesses. Taking into account the increasing strength of capital markets and international investors, the authors outline the basic elements that could constitute a new, balanced system of accounting that would accompany the necessary changes in capitalism, particularly in France and the rest of Europe. This book is aimed at practicing accountants, business and corporate finance students, but also at any reader interested in an original and compelling perspective on the use and abuse of accounting in the business community. Nicolas Véron, a senior fellow at the Peterson Institute for International Economics in Washington, DC, is the co-founder of the European think tank Bruegel. He authored or co-authored numerous publications on banking supervision, crisis management, and financial reporting. Matthieu Autret is an economic expert who has worked for the European Commission and the World Bank. Alfred Galichon is a full professor at the department of economics of New York University and the current director of New York University in Paris. His research interests span across theoretical, computational, and empirical questions.

Smoke and Mirrors, Inc.
Nicolas Véron
2h06min00
Comptabilité
168 pages. Temps de lecture estimé 2h06min.
Enron, Andersen, Worldcom: although these companies have stopped dominating the headlines, the shock waves they sent through the business community in 2002 have not yet subsided. The belief that accounting is an exact science has been shattered, while economic relations are upset by the knowledge that financial information may be untrustworthy. Yet the market economy profoundly requires relevant and reliable information about the activity and financial situation of businesses. Taking into account the increasing strength of capital markets and international investors, the authors outline the basic elements that could constitute a new, balanced system of accounting that would accompany the necessary changes in capitalism, particularly in France and the rest of Europe. This book is aimed at practicing accountants, business and corporate finance students, but also at any reader interested in an original and compelling perspective on the use and abuse of accounting in the business community. Nicolas Véron, a senior fellow at the Peterson Institute for International Economics in Washington, DC, is the co-founder of the European think tank Bruegel. He authored or co-authored numerous publications on banking supervision, crisis management, and financial reporting. Matthieu Autret is an economic expert who has worked for the European Commission and the World Bank. Alfred Galichon is a full professor at the department of economics of New York University and the current director of New York University in Paris. His research interests span across theoretical, computational, and empirical questions.

Accès libre

Affiche du document Histoire des entreprises du transport — Histoire des entreprises du transport
Henri Zimnovitch
2h24min45
Comptabilité
Youscribe plus
193 pages. Temps de lecture estimé 2h25min.
Au cours des deux derniers siècles, l'apparition de grandes entreprises de transport a nécessité la création de nouveaux outils de comptabilité et de contrôle. Les compagnies chargées d'exploiter les réseaux maritimes, terrestres ou aériens ont eu recours aux banques, au marché des capitaux, pour assurer leur croissance : la comptabilité, la communication financière ont évolué afin de fournir à ces investisseurs une information fiable et permettre aux cadres et dirigeants de piloter leurs opérations...

Accès libre

Affiche du document Théorie comptable et sciences économiques du XVe au XXIe siècle — Théorie comptable et sciences économiques du XVe au XXIe siècle
Yves Levant
2h57min00
Comptabilité
Youscribe plus
236 pages. Temps de lecture estimé 2h57min.
Du XVe au XXIe siècle, comptabilité, économie et droit se sont mutuellement fécondés et enrichis. Comptabilité, finance, droit et économie sont des instruments de connaissance et de réfelxion en même temps que des supports de stratégie et d'action. Cet ouvrage est dédié à J. G. Degos, un expert comptable qui a toujours utilisé sa formation économique pour comprendre les problèmes des organisations qu'il était amené à conseiller.

Accès libre

Affiche du document OHADA - Traité de fiscalité des entreprises — OHADA - Traité de fiscalité des entreprises
Hygin Didace Amboulou
3h30min00
Comptabilité
Youscribe plus
280 pages. Temps de lecture estimé 3h30min.
La politique fiscale est souvent comme le domaine par excellence où chaque Etat exerce sa souveraineté économique en fonction de ses réalités, ses objectifs et ses potentialités. Mais pour réussir l'intégration économique de l'espace OHADA, encourager les investissements, assainir l'environnement des affaires et atténuer la pression fiscale sur les entreprises, les Etats doivent harmoniser, unifier ou coordonner leurs politiques fiscales. C'est l'objet de ce traité.

Accès libre

Affiche du document African Entrepreneurs - 50 Success Stories — African Entrepreneurs - 50 Success Stories
Iwa Adetunji
2h13min30
Comptabilité
Youscribe plus
178 pages. Temps de lecture estimé 2h13min.
African Entrepreneurs: 50 Success Stories is a celebration of notable achievements of select Africans and how they have managed to excel in their chosen fields despite all odds. Each profile showcases the entrepreneur and their area of endeavor, including an exclusive interview in a question-and-answer format. Whether you are young or old, already in business or aspiring to get your feet wet, African Entrepreneurs: 50 Success Stories will encourage you. Although this book focuses on African business leaders, you will find that the core-ingredients of successful entrepreneurs are universal. You will be inspired, enthralled and above all motivated by how these savvy men and women overcame their personal challenges to get to where they are now. While some people are natural entrepreneurs, anyone can pursue entrepreneurship successfully if they put in what it takes. If you have a goal, you have to go for it - don't wait for success to come to you.

African Entrepreneurs - 50 Success Stories
Iwa Adetunji
2h13min30
Comptabilité
Youscribe plus
178 pages. Temps de lecture estimé 2h13min.
African Entrepreneurs: 50 Success Stories is a celebration of notable achievements of select Africans and how they have managed to excel in their chosen fields despite all odds. Each profile showcases the entrepreneur and their area of endeavor, including an exclusive interview in a question-and-answer format. Whether you are young or old, already in business or aspiring to get your feet wet, African Entrepreneurs: 50 Success Stories will encourage you. Although this book focuses on African business leaders, you will find that the core-ingredients of successful entrepreneurs are universal. You will be inspired, enthralled and above all motivated by how these savvy men and women overcame their personal challenges to get to where they are now. While some people are natural entrepreneurs, anyone can pursue entrepreneurship successfully if they put in what it takes. If you have a goal, you have to go for it - don't wait for success to come to you.

Accès libre

Affiche du document Initiation à la comptabilité générale adaptée aux normes IFRS — Initiation à la comptabilité générale adaptée aux normes IFRS
Oscar Assoumou Menye
4h35min15
Comptabilité
Youscribe plus
367 pages. Temps de lecture estimé 4h35min.
La comptabilité générale est un système d'information qui a pour objet la connaissance précise et détaillée de l'état d'un ensemble économique et de son évolution. L'auteur a volontairement retenu une approche macroscopique de la comptabilité.

Accès libre

Affiche du document Traitement des opérations comptables conforme au référentiel SYSCOHADA révisé et aux normes IFRS — Traitement des opérations comptables conforme au référentiel SYSCOHADA révisé et aux normes IFRS
Souleymanou Kadouamaï
10h44min15
Comptabilité
Youscribe plus
859 pages. Temps de lecture estimé 10h44min.
L'ouvrage s'intéresse donc au traitement comptable des opérations particulières dans un contexte de révision de l'Acte uniforme. Il a pour objectif non seulement d'éclairer le lecteur sur la comptabilisation des opérations particulières conformément à cet Acte uniforme révisé, mais aussi de mettre en exergue la référence aux articles et aux principes comptables les justifiant. Quelques tests de connaissances à la fin de chaque chapitre (dont les corrigés sont fournis à la fin de l'ouvrage) mettent en évidence la valorisation des volets pratiques encore plus spécifiques.

Accès libre

Affiche du document Prix et fiscalité des produits pétroliers au Cameroun — Prix et fiscalité des produits pétroliers au Cameroun
Albert Léonard Dikoume
1h17min15
Comptabilité
Youscribe plus
103 pages. Temps de lecture estimé 1h17min.
L’auteur analyse dans les détails la formation des prix des produits pétroliers, ainsi que les mécanismes de leur imposition. Mais avant cela, il apporte en introduction générale, les informations nécessaires et indispensables à la compréhension du lecteur sur les différents acteurs qui y interviennent. La délimitation de cette analyse au Cameroun est théorique et découle du fait que les données chiffrées sont uniquement celles de ce pays. Au-delà de ces chiffres, les schémas d’analyse présentés peuvent s’appliquer à de nombreux pays, aussi bien en Afrique qu’en Europe.

Accès libre

Affiche du document Intermediate Accounting For Dummies — Intermediate Accounting For Dummies
Maire Loughran
4h50min15
Comptabilité
Youscribe plus
387 pages. Temps de lecture estimé 4h50min.
The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management. Intermediate Accounting For Dummies provides you with a deeper and broader level of accounting theory, serving as an excellent course supplement and study guide to help you master the concepts of this challenging program. With easy-to-understand explanations and realworld examples, Intermediate Accounting For Dummies covers all the topics you'll encounter in an intermediate accounting course: the conceptual framework of Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), financial ratio analysis, equity accounting, investment strategies, financial statement preparation, and more Tracks to a typical intermediate accounting curriculum Expert information and real-world examples Other titles from Loughran: Financial Accounting For Dummies and Auditing For Dummies With the help of Intermediate Accounting For Dummies, you'll discover the fast and easy way to take the confusion out of the complex theories and methods associated with a typical intermediate accounting course. Introduction 1 Part I: Introducing Financial Accounting and Standards 7 Chapter 1: Seeing the Big Picture of Financial Accounting 9 Chapter 2: Walking Through the Conceptual Framework of Financial Accounting 23 Chapter 3: Invaluable Valuation 43 Chapter 4: Reviewing the Accounting System 51 Part II: Preparing and Using Financial Statements 65 Chapter 5: Posting Income Statement Profit and Loss 67 Chapter 6: Reporting Assets and Claims: Keeping Your Balance (Sheet) 83 Chapter 7: Follow the Money! Studying Cash Flow 101 Chapter 8: Time Is Money: Looking at the Time Value of Money 115 Part III: Homing in on Current and Noncurrent Assets 127 Chapter 9: Assessing Cash and Receivables 129 Chapter 10: Inventory Cost Flow Assumptions 145 Chapter 11: Buying and Selling Property, Plant, and Equipment (PP&E) 167 Chapter 12: Recognizing Depreciation, Impairments, and Depletion 183 Chapter 13: Keeping Track of Other Noncurrent Assets 197 Part IV: Analyzing Debt and Equity 207 Chapter 14: Tracking Current Liabilities and Contingencies 209 Chapter 15: Planning for Long-Term Obligations 227 Chapter 16: Letting Owners Know Where They Stand: The Equity Section 241 Part V: Accounting for Advanced Intermediate Issues 257 Chapter 17: Accounting for Income Taxes 259 Chapter 18: Accounting for Leases 277 Chapter 19: Fessing Up: Correcting Errors and Reporting Changes in Methods 295 Chapter 20: Is That You, Revenue? Revenue Recognition Concepts 313 Part VI: The Part of Tens 327 Chapter 21: Ten Common Notes to the Financial Statements 329 Chapter 22: Ten Ratios for Financial Statement Analysis 337 Index 343

Intermediate Accounting For Dummies
Maire Loughran
4h50min15
Comptabilité
Youscribe plus
387 pages. Temps de lecture estimé 4h50min.
The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management. Intermediate Accounting For Dummies provides you with a deeper and broader level of accounting theory, serving as an excellent course supplement and study guide to help you master the concepts of this challenging program. With easy-to-understand explanations and realworld examples, Intermediate Accounting For Dummies covers all the topics you'll encounter in an intermediate accounting course: the conceptual framework of Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), financial ratio analysis, equity accounting, investment strategies, financial statement preparation, and more Tracks to a typical intermediate accounting curriculum Expert information and real-world examples Other titles from Loughran: Financial Accounting For Dummies and Auditing For Dummies With the help of Intermediate Accounting For Dummies, you'll discover the fast and easy way to take the confusion out of the complex theories and methods associated with a typical intermediate accounting course. Introduction 1 Part I: Introducing Financial Accounting and Standards 7 Chapter 1: Seeing the Big Picture of Financial Accounting 9 Chapter 2: Walking Through the Conceptual Framework of Financial Accounting 23 Chapter 3: Invaluable Valuation 43 Chapter 4: Reviewing the Accounting System 51 Part II: Preparing and Using Financial Statements 65 Chapter 5: Posting Income Statement Profit and Loss 67 Chapter 6: Reporting Assets and Claims: Keeping Your Balance (Sheet) 83 Chapter 7: Follow the Money! Studying Cash Flow 101 Chapter 8: Time Is Money: Looking at the Time Value of Money 115 Part III: Homing in on Current and Noncurrent Assets 127 Chapter 9: Assessing Cash and Receivables 129 Chapter 10: Inventory Cost Flow Assumptions 145 Chapter 11: Buying and Selling Property, Plant, and Equipment (PP&E) 167 Chapter 12: Recognizing Depreciation, Impairments, and Depletion 183 Chapter 13: Keeping Track of Other Noncurrent Assets 197 Part IV: Analyzing Debt and Equity 207 Chapter 14: Tracking Current Liabilities and Contingencies 209 Chapter 15: Planning for Long-Term Obligations 227 Chapter 16: Letting Owners Know Where They Stand: The Equity Section 241 Part V: Accounting for Advanced Intermediate Issues 257 Chapter 17: Accounting for Income Taxes 259 Chapter 18: Accounting for Leases 277 Chapter 19: Fessing Up: Correcting Errors and Reporting Changes in Methods 295 Chapter 20: Is That You, Revenue? Revenue Recognition Concepts 313 Part VI: The Part of Tens 327 Chapter 21: Ten Common Notes to the Financial Statements 329 Chapter 22: Ten Ratios for Financial Statement Analysis 337 Index 343

Accès libre

Affiche du document Accounting For Canadians For Dummies — Accounting For Canadians For Dummies
Cecile Laurin
3h26min15
Comptabilité
Youscribe plus
275 pages. Temps de lecture estimé 3h26min.
Get it right with this accessible guide to Canadian accounting practices As the demand for on-the-money accounting expertise grows in Canada’s increasingly complex public and private business landscape, current and future accounting professionals need a comprehensive resource that’s tailored specifically to their financial world. This revised edition takes you through what you need to know in straightforward language, from the basics to advanced issues such as income statements and balance sheets, budgets and budgeting, and the ins and outs of the GAAP. In addition to advice on general accounting procedures, Accounting For Canadians For Dummies includes coverage of the latest regulations in all areas of the Canadian economy, keeping you on the right side of the law as it applies to government, public, and private sectors. The book is also a must-have for salary accountants working for accounting, tax preparation, bookkeeping, and payroll services firms. Align with the most recent International Financial Reporting Standards Comply with the latest need-to-know regulations for private enterprise Use guidelines on common procedures such as tracking inventory, profit and cash flow, and evaluating profit margins Get expert advice on budgeting and payroll best practices Whether you’re a professional or studying for your future career, Accounting For Canadians For Dummies gives you an authoritative, easy-to-follow path to success!

Accounting For Canadians For Dummies
Cecile Laurin
3h26min15
Comptabilité
Youscribe plus
275 pages. Temps de lecture estimé 3h26min.
Get it right with this accessible guide to Canadian accounting practices As the demand for on-the-money accounting expertise grows in Canada’s increasingly complex public and private business landscape, current and future accounting professionals need a comprehensive resource that’s tailored specifically to their financial world. This revised edition takes you through what you need to know in straightforward language, from the basics to advanced issues such as income statements and balance sheets, budgets and budgeting, and the ins and outs of the GAAP. In addition to advice on general accounting procedures, Accounting For Canadians For Dummies includes coverage of the latest regulations in all areas of the Canadian economy, keeping you on the right side of the law as it applies to government, public, and private sectors. The book is also a must-have for salary accountants working for accounting, tax preparation, bookkeeping, and payroll services firms. Align with the most recent International Financial Reporting Standards Comply with the latest need-to-know regulations for private enterprise Use guidelines on common procedures such as tracking inventory, profit and cash flow, and evaluating profit margins Get expert advice on budgeting and payroll best practices Whether you’re a professional or studying for your future career, Accounting For Canadians For Dummies gives you an authoritative, easy-to-follow path to success!

Accès libre

Affiche du document Bookkeeping All-in-One For Dummies — Bookkeeping All-in-One For Dummies
John A. Tracy
7h14min15
Comptabilité
Youscribe plus
579 pages. Temps de lecture estimé 7h14min.
Manage the art of bookkeeping Do you need to get up and running on bookkeeping basics and the latest tools and technology used in the field? You've come to the right place! Bookkeeping All-In-One For Dummies is your go-to guide for all things bookkeeping. Bringing you accessible information on the new technologies and programs, it cuts through confusing jargon and gives you friendly instruction you can use right away. Inside, you’ll learn how to keep track of transactions, unravel up-to-date tax information, recognize your assets, and so much more. Covers all the new techniques and programs in the bookkeeping field Shows you how to manage assets and liabilities Explains how to track business transactions accurately with ledgers and journals Helps you make sense of accounting and bookkeeping basics Get all the info you need to jumpstart your career as a bookkeeper! Introduction 1 Book 1: Keeping the Books 5 Chapter 1: Basic Bookkeeping 7 Chapter 2: Charting the Accounts 25 Chapter 3: The General Ledger 39 Chapter 4: Keeping Journals 51 Chapter 5: Controlling Your Records 67 Chapter 6: Computer Options for Bookkeeping 85 Chapter 7: Financial Statements and Accounting Standards 95 Book 2: Accounting and Financial Reports 119 Chapter 1: Financial Report Basics 121 Chapter 2: Reporting Profit. 145 Chapter 3: Exploring Business Structures 167 Chapter 4: The Balance Sheet: Assets, Liabilities, and Equity 187 Chapter 5: The Income Statement 203 Chapter 6: The Statement of Cash Flows 219 Chapter 7: Getting a Financial Report Ready 233 Chapter 8: Accounting Alternatives 257 Book 3: Day-to-Day Bookkeeping 277 Chapter 1: Buying and Tracking Your Purchases 279 Chapter 2: Counting Your Sales 297 Chapter 3: Employee Payroll and Benefits 325 Chapter 4: Employer-Paid Taxes and Government Payroll Reporting 345 Book 4: Preparing for Year’s End 359 Chapter 1: Depreciating Your Assets 361 Chapter 2: Paying and Collecting Interest 371 Chapter 3: Proving Out the Cash 383 Chapter 4: Closing the Journals 397 Chapter 5: Checking Your Accuracy 409 Chapter 6: Adjusting the Books 419 Book 5: Accounting and Managing Your Business 431 Chapter 1: Managing Profit 433 Chapter 2: Budgeting 455 Chapter 3: Cost Accounting 477 Chapter 4: Filing and Paying Business Taxes 501 Chapter 5: Prepping the Books for a New Accounting Cycle 509 Index 517

Bookkeeping All-in-One For Dummies
John A. Tracy
7h14min15
Comptabilité
Youscribe plus
579 pages. Temps de lecture estimé 7h14min.
Manage the art of bookkeeping Do you need to get up and running on bookkeeping basics and the latest tools and technology used in the field? You've come to the right place! Bookkeeping All-In-One For Dummies is your go-to guide for all things bookkeeping. Bringing you accessible information on the new technologies and programs, it cuts through confusing jargon and gives you friendly instruction you can use right away. Inside, you’ll learn how to keep track of transactions, unravel up-to-date tax information, recognize your assets, and so much more. Covers all the new techniques and programs in the bookkeeping field Shows you how to manage assets and liabilities Explains how to track business transactions accurately with ledgers and journals Helps you make sense of accounting and bookkeeping basics Get all the info you need to jumpstart your career as a bookkeeper! Introduction 1 Book 1: Keeping the Books 5 Chapter 1: Basic Bookkeeping 7 Chapter 2: Charting the Accounts 25 Chapter 3: The General Ledger 39 Chapter 4: Keeping Journals 51 Chapter 5: Controlling Your Records 67 Chapter 6: Computer Options for Bookkeeping 85 Chapter 7: Financial Statements and Accounting Standards 95 Book 2: Accounting and Financial Reports 119 Chapter 1: Financial Report Basics 121 Chapter 2: Reporting Profit. 145 Chapter 3: Exploring Business Structures 167 Chapter 4: The Balance Sheet: Assets, Liabilities, and Equity 187 Chapter 5: The Income Statement 203 Chapter 6: The Statement of Cash Flows 219 Chapter 7: Getting a Financial Report Ready 233 Chapter 8: Accounting Alternatives 257 Book 3: Day-to-Day Bookkeeping 277 Chapter 1: Buying and Tracking Your Purchases 279 Chapter 2: Counting Your Sales 297 Chapter 3: Employee Payroll and Benefits 325 Chapter 4: Employer-Paid Taxes and Government Payroll Reporting 345 Book 4: Preparing for Year’s End 359 Chapter 1: Depreciating Your Assets 361 Chapter 2: Paying and Collecting Interest 371 Chapter 3: Proving Out the Cash 383 Chapter 4: Closing the Journals 397 Chapter 5: Checking Your Accuracy 409 Chapter 6: Adjusting the Books 419 Book 5: Accounting and Managing Your Business 431 Chapter 1: Managing Profit 433 Chapter 2: Budgeting 455 Chapter 3: Cost Accounting 477 Chapter 4: Filing and Paying Business Taxes 501 Chapter 5: Prepping the Books for a New Accounting Cycle 509 Index 517

Accès libre

Affiche du document La Taxe sur la valeur ajoutée (TVA) - Principes, champ d’application et son importance — La Taxe sur la valeur ajoutée (TVA) - Principes, champ d’application et son importance
GUERGOMBAYE NOUALBAYE
1h09min45
Comptabilité
Youscribe plus
93 pages. Temps de lecture estimé 1h10min.
Monsieur GUERGOMBAYE NOUALBAYE est né le 16 juin1961 à DOUYOU/KOUMRA. Il est titulaire d’un diplôme deLicence en Gestion obtenu en 1990 à l’Université deN’Djaména.Intégré à la Fonction Publique, il fut affecté à la Direction desImpôts et Taxes en 1995 en qualité d’Inspecteur des Impôts. Il aégalement exercé comme Chef de service au sein de la mêmedirection avant d’être nommé comme Chef de CentresDépartementaux et Régionaux des Impôts.Il s’est rendu à Lomé au Togo pour suivre le cours de fiscalité.Ce qui lui a permis d’obtenir le diplôme de l’Ecole Nationaled’Administration en 2009.

Accès libre

Affiche du document La transition numérique dans la recherche et l'enseignement supérieur à l'horizon 2040 — La transition numérique dans la recherche et l'enseignement supérieur à l'horizon 2040
Olivier Mora
1h51min45
Comptabilité
Youscribe plus
149 pages. Temps de lecture estimé 1h52min.
La transition numérique crée des opportunités et des défis inédits pour l’enseignement supérieur et la recherche publique. Cette prospective envisage des évolutions possibles et contrastées du fonctionnement de la recherche, de l’apprentissage et des modes de partage des savoirs.

Accès libre

Affiche du document Take a Financial Leap: The 3 Golden Rules for Financial Life Success — Take a Financial Leap: The 3 Golden Rules for Financial Life Success
Pete Wargent
2h30min00
Comptabilité
Youscribe plus
200 pages. Temps de lecture estimé 2h30min.
Uncover the psychology of success and break down the building blocks of limitless results with 'Take a Financial Leap'. Becoming a millionaire by the age of 33, Pete Wargent shares his 3 golden rules in one motivating and inspiring guide. A Financial commentator, investor and author, Wargent provides practical case studies and personal stories to show you how to set ambitious yet attainable results. From market investing, real estate to building a career or passion, accelerate financial success and freedom with this book. Financial commentator, investor and author, Pete Wargent became a millionaire at the age of 33 from shares, index funds and investment property. Having quit fulltime work, he is now the author of successful financial guides, uncovering the psychology behind financial growth. Helping millions of others now reach financial freedom and success, Wargent believes everyone can have a sustainable and flexible life.

Take a Financial Leap: The 3 Golden Rules for Financial Life Success
Pete Wargent
2h30min00
Comptabilité
Youscribe plus
200 pages. Temps de lecture estimé 2h30min.
Uncover the psychology of success and break down the building blocks of limitless results with 'Take a Financial Leap'. Becoming a millionaire by the age of 33, Pete Wargent shares his 3 golden rules in one motivating and inspiring guide. A Financial commentator, investor and author, Wargent provides practical case studies and personal stories to show you how to set ambitious yet attainable results. From market investing, real estate to building a career or passion, accelerate financial success and freedom with this book. Financial commentator, investor and author, Pete Wargent became a millionaire at the age of 33 from shares, index funds and investment property. Having quit fulltime work, he is now the author of successful financial guides, uncovering the psychology behind financial growth. Helping millions of others now reach financial freedom and success, Wargent believes everyone can have a sustainable and flexible life.

Accès libre

Affiche du document When Small States Make Big Leaps — When Small States Make Big Leaps
Darius Ornston
3h05min15
Comptabilité
Youscribe plus
247 pages. Temps de lecture estimé 3h05min.
At the close of the twentieth century, Denmark, Finland, and Ireland emerged as unlikely centers for high-tech competition. In When Small States Make Big Leaps, Darius Ornston reveals how these historically low-tech countries managed to assume leading positions in new industries such as biotechnology, software, and telecommunications equipment. In each case, countries used institutions that are commonly perceived to delay restructuring to accelerate the redistribution of resources to emerging enterprises and industries. Ornston draws on interviews with hundreds of politicians, policymakers, and industry representatives to identify two different patterns of institutional innovation and economic restructuring. Irish policymakers worked with industry and labor representatives to contain costs and expand market competition. Denmark and Finland adopted a different strategy, converting an established tradition of private-public and industry-labor cooperation to invest in high-quality inputs such as human capital and research. Both strategies facilitated movement into new high-tech industries but with distinctive political and economic consequences. In explaining how previously slow-moving states entered dynamic new industries, Ornston identifies a broader range of strategies by which countries can respond to disruptive challenges such as economic internationalization, rapid technological innovation, and the shift to services.

When Small States Make Big Leaps
Darius Ornston
3h05min15
Comptabilité
Youscribe plus
247 pages. Temps de lecture estimé 3h05min.
At the close of the twentieth century, Denmark, Finland, and Ireland emerged as unlikely centers for high-tech competition. In When Small States Make Big Leaps, Darius Ornston reveals how these historically low-tech countries managed to assume leading positions in new industries such as biotechnology, software, and telecommunications equipment. In each case, countries used institutions that are commonly perceived to delay restructuring to accelerate the redistribution of resources to emerging enterprises and industries. Ornston draws on interviews with hundreds of politicians, policymakers, and industry representatives to identify two different patterns of institutional innovation and economic restructuring. Irish policymakers worked with industry and labor representatives to contain costs and expand market competition. Denmark and Finland adopted a different strategy, converting an established tradition of private-public and industry-labor cooperation to invest in high-quality inputs such as human capital and research. Both strategies facilitated movement into new high-tech industries but with distinctive political and economic consequences. In explaining how previously slow-moving states entered dynamic new industries, Ornston identifies a broader range of strategies by which countries can respond to disruptive challenges such as economic internationalization, rapid technological innovation, and the shift to services.

Accès libre

Affiche du document Contrôle urssaf : subir ou agir ? — Contrôle urssaf : subir ou agir ?
François Taquet
2h06min00
Comptabilité
Youscribe plus
168 pages. Temps de lecture estimé 2h06min.
Chaque année, les 1 500 inspecteurs et les 220 contrôleurs des URSSAF diligentent plus de 79 000 contrôles, dont 32 000 sur pièces.Globalement, plus de 50 % des cotisations déclarées ont été vérifiées ces quatre dernières années. Si on poursuit ces statistiques, 7 contrôles comptables d’assiette sur 10 donnent lieu à régularisation, et 9 sur 10 dans les entreprises de plus de 250 salariés.Tous les employeurs, y compris ceux de bonne foi, peuvent donc être concernés !Pourtant, seulement 27 % des entreprises contestent les résultats de leur contrôle, faute de connaître leurs droits et leurs obligations.Agrémenté de modèles de documents, cet ouvrage pratique a pour objet de faire le point sur un droit souvent méconnu, en suivant pas à pas les étapes de la vérification, de la contestation et du contentieux.À l’appui des textes et jurisprudences, l’auteur décrit les différents types de contrôle, les pouvoirs et devoirs des inspecteurs, la portée du contrôle, les suites et possibilités de recours du débiteur.Ce guide 100 % opérationnel vous permettra d’anticiper et d’aborder sereinement un éventuel contrôle URSSAF. Deux ou trois choses que vous devez savoir dans vos relations avec l’URSSAFLes difficultés d’opposer à l’URSSAF la doctrine de l’administrationLa possibilité d’interroger les URSSAF sur des pratiques d’entreprisesLes difficultés d’opposer à une URSSAF les pratiques d’une autre URSSAFL’impossibilité de transposer les règles fiscales au droit de la Sécurité socialeLes acteurs du contrôle URSSAFL’architecture de la Sécurité socialeLes vérificateursL’exercice du contrôleQuelques modes de vérification atypiquesLa mise en oeuvre du contrôleLes différents types de contrôleLe contrôle sur piècesLe contrôle par échantillonnage et extrapolationLe contrôle sur placePlusieurs possibilités de constatationGaranties des cotisantsLes conséquences du contrôleVis-à-vis des autres administrationsVis-à-vis des cotisants eux-mêmesL’issue du contrôleL’absence de redressementRedressement envisagéLes suites du contrôleLa mise en demeureLes options du cotisant

Accès libre

Affiche du document Chrysanthemum and the Eagle — Chrysanthemum and the Eagle
Sato Ryuzo
3h01min30
Comptabilité
Youscribe plus
242 pages. Temps de lecture estimé 3h01min.
Whether in the form of the ongoing automotive wars, books and films such as Michael Crichton''s Rising Sun, or George Bush''s ill-fated trip to Japan in 1991, frictions between the United States and Japan have been steadily on the rise. Americans are bombarded with images of Japan''s fundamental difference; at the same time, voices in Japan call for a Japan That Can Say No. If the guiding principle of the Clinton administration is indeed new values for a new generation, how will this be reflected in U.S.-Japanese relations?Convinced that no true solution to U.S.-Japanese frictions can be achieved without tracing these frictions back to their origin, Ryuzo Sato here draws on a binational experience that spans three decades in both the Japanese and American business and academic communities to do just that. In an attempt to bridge the communication gap between the two countries and dispel some of the mutual ignorance and misunderstanding that prevails between the two, Sato addresses the following questions: --Is Japan really different? --Has America''s sun set?--How have conflicting views on the role of government affected U.S.-Japan relations?--What are the real differences in American and Japanese industrial policies?--What is the anatomy of U.S.-Japanese antagonisms?--What effect has the collapse of the bubble economy had on relations?--What is Japan''s future course? Is it truly a technological superpower? Can it avoid international isolation? An incisive personal look at one of the most important political and economic global relationships, written by a major player in the world of international business and finance, THE CHRYSANTHEMUM AND THE EAGLE provides a readable and engaging tour of U.S.-Japan relations, past and present.

Chrysanthemum and the Eagle
Sato Ryuzo
3h01min30
Comptabilité
Youscribe plus
242 pages. Temps de lecture estimé 3h01min.
Whether in the form of the ongoing automotive wars, books and films such as Michael Crichton''s Rising Sun, or George Bush''s ill-fated trip to Japan in 1991, frictions between the United States and Japan have been steadily on the rise. Americans are bombarded with images of Japan''s fundamental difference; at the same time, voices in Japan call for a Japan That Can Say No. If the guiding principle of the Clinton administration is indeed new values for a new generation, how will this be reflected in U.S.-Japanese relations?Convinced that no true solution to U.S.-Japanese frictions can be achieved without tracing these frictions back to their origin, Ryuzo Sato here draws on a binational experience that spans three decades in both the Japanese and American business and academic communities to do just that. In an attempt to bridge the communication gap between the two countries and dispel some of the mutual ignorance and misunderstanding that prevails between the two, Sato addresses the following questions: --Is Japan really different? --Has America''s sun set?--How have conflicting views on the role of government affected U.S.-Japan relations?--What are the real differences in American and Japanese industrial policies?--What is the anatomy of U.S.-Japanese antagonisms?--What effect has the collapse of the bubble economy had on relations?--What is Japan''s future course? Is it truly a technological superpower? Can it avoid international isolation? An incisive personal look at one of the most important political and economic global relationships, written by a major player in the world of international business and finance, THE CHRYSANTHEMUM AND THE EAGLE provides a readable and engaging tour of U.S.-Japan relations, past and present.

Accès libre

Affiche du document Comptabilité ohada tome 1 — Comptabilité ohada tome 1
Marcel Dobill
5h25min30
Comptabilité
Youscribe plus
434 pages. Temps de lecture estimé 5h25min.

Accès libre

Affiche du document Comptabilité ohada tome 2 — Comptabilité ohada tome 2
Marcel Dobill
2h49min30
Comptabilité
Youscribe plus
226 pages. Temps de lecture estimé 2h49min.

Accès libre

...

x Cacher la playlist

Commandes	>	x

Aucune piste en cours de lecture

--|--

--|--