Fixed Revenue Accounting

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Fixed Revenue Accounting A New Management Accounting Framework

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Author : Kenichi Suzuki
language : en
Publisher: World Scientific
Release Date : 2018-10-30

Fixed Revenue Accounting A New Management Accounting Framework written by Kenichi Suzuki and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-30 with Business & Economics categories.

This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.

Fixed Revenue Accounting

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Author : Kenichi Suzuki
language : en
Publisher:
Release Date : 2018

Fixed Revenue Accounting written by Kenichi Suzuki and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with BUSINESS & ECONOMICS categories.

Wiley Revenue Recognition

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Author : Steven M. Bragg
language : en
Publisher: John Wiley & Sons
Release Date : 2007-07-20

Wiley Revenue Recognition written by Steven M. Bragg and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-07-20 with Business & Economics categories.

The most practical, authoritative guide to every aspect of revenue recognition-including Sarbanes-Oxley Revenue recognition is one of the most important-and one of the most difficult-figures for both preparers and users of financial statements. Wiley Revenue Recognition helps you confidently navigate and address the uncertainties in this intricate area of accounting. Accounting expert Steven Bragg provides not only a detailed view of the current accounting rules and regulations pertaining to revenue recognition, but also describes the exact sources of this information, how a company's treatment of revenue recognition is to be disclosed alongside the financial statements, and what policies, procedures, and controls can be used to enforce it in a consistent manner. Addressing revenue recognition from every angle with extensive supporting examples, this invaluable guide: * Shows how to comply with Sarbanes-Oxley by revealing key controls over revenue recognition * Applies revenue recognition concepts to multiple examples on every topic * Explores all aspects of revenue recognition, including control systems, supported by extensive examples * Illustrates the most complex revenue recognition concepts for easier reader comprehension * Provides descriptions of control points throughout the book * Addresses revenue recognition for various industries, including franchising, construction, motion pictures, not-for-profits, real estate, recording and music, services, and software Because revenue recognition rules vary both by type of transaction as well as by industry, the chapters of Wiley Revenue Recognition are clustered into transaction-related revenue recognition rules, and then into industry-related revenue recognition rules. In addition, there is coverage of: * Long-term construction contracts * Service revenues * Real estate sales * Revenue recognition from franchising operations * Examples of revenue disclosures Wiley Revenue Recognition is a thorough introduction to every aspect of revenue recognition-how to account for it, report it, and set up systems and controls to ensure that the rules are properly followed. With practicable, workable advice, this authoritative guide will assist you in consistently recognizing revenue in the correct amounts, at the right time, and in accordance with generally accepted accounting principles.

Nep Accounting For Everyone With Gst B Com 2nd Sem

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Author : Dr. S. K. Singh
language : en
Publisher: SBPD Publications
Release Date : 2025-03-04

Nep Accounting For Everyone With Gst B Com 2nd Sem written by Dr. S. K. Singh and has been published by SBPD Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-04 with Business & Economics categories.

Financial Accounting 1. Nature and Scope of Accounting 2. Accounting Principles 3. Indian and International Accounting Standards 4. Accounting Mechanism Double Entry System 5. Preparation of Journal, Ledger and Trial Balance 6. Goods and Services Tax (GST) 7. Sub-Division of Journal : Subsidiary Books 8. Preparation of Final Statement 9. Capital and Revenue. Computerised Accounting 1. Accounting 2. Introduction to Computer and Accounting System (IAS) 3. Computerised Accounting System Popular Accounting Software-Tally-ERP9. Creating Stock Groups and Voucher Entry Appendix

Financial Accounting According To Nep 2020

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Author : Dr. S. K. Singh
language : en
Publisher: SBPD Publications
Release Date : 2023-06-13

Financial Accounting According To Nep 2020 written by Dr. S. K. Singh and has been published by SBPD Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-13 with Business & Economics categories.

Financial Accounting 1. Nature and Scope of Accounting, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4. Accounting Mechanism Double Entry System, 5. Preparation of Journal, Ledger and Trial Balance, 6. Goods and Service Tax (GST), 7. Sub-Division of Journal : Subsidiary Books, 8. Preparation of Final Statement, 9. Capital and Revenue, 10. Concept of Income and Its Measurement, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13. Depreciation, 14. Branch Accounting, 15. Accounting of Non-Trading or Not-For-Profit Organisation, Computerised Accounting 1. Accounting, 2. Introduction to Computer and Accounting System (IAS), 3. Computerised Accounting System, (Popular Accounting Software-Tally-ERP9. Creating Stock Groups and Voucher Entry) l Appendix,

Financial Accounting Nep 2020

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Author : Dr. S.K. Singh
language : en
Publisher: SBPD Publications
Release Date : 2022-10-28

Financial Accounting Nep 2020 written by Dr. S.K. Singh and has been published by SBPD Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-28 with Business & Economics categories.

According to the New Syllabus for B. Com. Ist Year by Department of Higher Education, 1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS), Chapterwise Very Short Answer Type Questions .SYLLABUS Unit I: Concept of Double Entry System, Accounting Concepts and Conventions, Preparation of Journals, Sub-division of Journal, Preparation of Ledger and Trial Balance, Final Accounts with Adjustments. Unit II: Introduction to Indian Accounting Standards, Detail Study of Accounting Standard-6 and 10, Branch Accounts, Departmental Accounts. Unit III: Royalty Accounts, Accounting of Non-Profit Making Organisation. Unit IV: Joint Venture Accounts, Consignment and Investment Accounts. Unit V: Partnership Accounts—Dissolution with Insolvency of Partner, Amalgama-tion of Partnership Firms, Conversion of Partnership Firm into Joint Stock Company.

Revenue Recognition Guide 2009

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Author : Ashwinpaul C. Sondhi
language : en
Publisher: CCH
Release Date : 2008

Revenue Recognition Guide 2009 written by Ashwinpaul C. Sondhi and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague.

Wiley Revenue Recognition

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Author : Joanne M. Flood
language : en
Publisher: John Wiley & Sons
Release Date : 2017-01-20

Wiley Revenue Recognition written by Joanne M. Flood and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-20 with Business & Economics categories.

Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way. Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard—which will affect the business practices of virtually every company worldwide—is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard. Offers a full explanation of over forty topics superseded by the new standard Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists Provides all the tools needed to implement the new revenue recognition standard Covers how the structure of contracts will be affected Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide.

Nep Financial Accounting B Com Ist Sem Major

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Author : Dr. S. K. Singh
language : en
Publisher: SBPD Publications
Release Date : 2023-11-23

Nep Financial Accounting B Com Ist Sem Major written by Dr. S. K. Singh and has been published by SBPD Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-23 with Business & Economics categories.

Financial Accounting 1. Nature and Scope of Accounting, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4. Accounting Mechanism Double Entry System, 5. Preparation of Journal, Ledger and Trial Balance, 6. Goods and Service Tax (GST), 7. Sub-Division of Journal : Subsidiary Books, 8. Preparation of Final Statement, 9. Capital and Revenue, 10. Concept of Income and Its Measurement, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13. Depreciation, 14. Branch Accounting, 15. Accounting of Non-Trading or Not-For-Profit Organisation, 16. Hire Purchase System, 17. Instalment Payment System, 18. Royalty Accounts, Computerised Accounting 1. Accounting, 2. Introduction to Computer and Accounting System (IAS), 3. Computerised Accounting System (Popular Accounting Software-Tally-ERP9. Creating Stock Groups and Voucher Entry) Appendix

Audit And Accounting Guide

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-03-04

Audit And Accounting Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-04 with Business & Economics categories.

ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations. For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.