Practical integrated accounting awarness for investment

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Practical integrated accounting awarness for cash and cash equivalent

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  • This file can provide accountant or nonaccountant to have integrated accounting practices for investments. This file covers the investments in accounting techniques, financial accounting, management accounting, audit, internal controls, forensic accounting, legal business environment and financial valuation for investment.
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Practical integrated accounting awarness for investment

  1. 1.         Hamdy A. Rashed  2012‐01‐29 Practical & Integrated  Accounting Awareness  For Yemeni who are interesting in knowing about accounting  area  Collected by: Hamdy A. Rashed, CMA, CAPM   
  2. 2. Practical & Integrated Accounting Awareness  2012    Hamdy A. Rashed | www.hamrconsult.yolasite.com    2  Contents  Investments .................................................................................................................................................. 4  Accounting Techniques ............................................................................................................................. 4  A) Short‐term money market Instruments ........................................................................................... 4  B) Debt Securities .................................................................................................................................. 4  B.1) Held‐to‐Maturity Debt Securities .............................................................................................. 5  B.2) Available‐For‐Sale Debt Securities ............................................................................................. 8  B.3) Trading Debt Securities .............................................................................................................. 8  C) Equity Securities ............................................................................................................................... 9  C.1) Holding of less than 20% ........................................................................................................... 9  C.1.A) Available‐For‐Sale Equity Securities ................................................................................... 9  C.1.B) Trading Equity Securities .................................................................................................. 10  C.2) Holdings between 20% and 50% ............................................................................................. 10  C.3) Holding of more than 50% ....................................................................................................... 11  Financial Reporting ................................................................................................................................. 11  Internal Controls ..................................................................................................................................... 14  Management Accounting ........................................................................................................................ 15  Financial Analysis ................................................................................................................................ 15  Short‐term Investments Management ............................................................................................... 16  Investments Management .................................................................................................................. 17  Audit View ............................................................................................................................................... 18  Audit Objectives .................................................................................................................................. 19  Materiality ........................................................................................................................................... 19  Inherent Risk ....................................................................................................................................... 19  Audit Test of Controls: ........................................................................................................................ 19  Substantive Tests of investments balances ........................................................................................ 20  Forensic Accounting. ............................................................................................................................... 21  Fraud Risk Scenario ............................................................................................................................. 21  Price manipulation .......................................................................................................................... 21  Fraud Detection Procedures ............................................................................................................... 23  Legal Business Environment ................................................................................................................... 23 
  3. 3. Practical & Integrated Accounting Awareness  2012    Hamdy A. Rashed | www.hamrconsult.yolasite.com    3  Business Appraisal/Financial Valuation .................................................................................................. 26   

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