Accounting Principles |
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Page 103
... incurred on the project are held as an asset , Contract Work in Progress , until the period in which revenue is recognized . On a cost - reimbursement contract , the amount of income earned in each period often can be reliably estimated ...
... incurred on the project are held as an asset , Contract Work in Progress , until the period in which revenue is recognized . On a cost - reimbursement contract , the amount of income earned in each period often can be reliably estimated ...
Page 435
... incurred , rather than an actual costs . Also described are two complicated prob- lems in full costing , those involved in costing joint products and by- products . The chapter concludes with the description of an alternative to full ...
... incurred , rather than an actual costs . Also described are two complicated prob- lems in full costing , those involved in costing joint products and by- products . The chapter concludes with the description of an alternative to full ...
Page 563
... incurred in producing the center's goods and services , including those support costs incurred in other responsibility centers . Engineered , Discretionary , and Committed Costs Another classification of costs that is useful in ...
... incurred in producing the center's goods and services , including those support costs incurred in other responsibility centers . Engineered , Discretionary , and Committed Costs Another classification of costs that is useful in ...
Contents
The Balance Sheet | 21 |
The Income Statement | 45 |
Accounting Records and Systems | 73 |
Copyright | |
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Common terms and phrases
accounting actual additional adjusted amount assets assumed balance sheet basis bonds budget calculated called capital cash changes Chapter charged common concept corporation cost debit decision depreciation described differential direct discussed dollar earnings effect entity entry equipment equity estimated example expense fixed flow funds future given Illustration important income statement income tax increase interest inventory investment involved labor less liabilities loss margin material means measure method Note objective operations organization overhead overhead costs owners paid payments percent performance period plans practice prepared present principles problems production cost profit purchase ratio reason receivable recorded reported responsibility center revenue selling separate share shown shows sold standard tion transactions types unit usually variable variance volume