Financial statements are used by various stakeholders to assess a company's performance. Investors, employees, lenders, suppliers, customers, and the government all use financial statements to evaluate aspects such as investment security, job security, loan security, payment likelihood, business continuity, and tax compliance. IAS sets standards to ensure financial statements have qualities of understandability, relevance, reliability, and comparability.
This document summarizes Accounting Standard 10 on Property, Plant and Equipment. It describes the objectives, scope, definitions and accounting treatment for PPE. Key points include: the standard establishes principles for recognition, measurement, presentation and disclosure of PPE; assets qualifying as PPE must be held for use in production or supply of goods/services and have a useful life of more than one year; PPE is initially measured at cost and subsequently using either the cost or revaluation model; depreciation is charged over the useful life of an asset using methods like straight line or diminishing balance; and gains or losses on disposal of PPE are included in profit or loss.
Sungrow is a global leader in solar PV inverters and energy storage systems. It was founded in 1997 in China and has since grown rapidly. In 2016, Sungrow shipped over 11GW of PV inverters globally, with over 40GW installed worldwide and a global market share of over 15%. It has established a strong global footprint through regional headquarters and a service network across over 40 countries. Sungrow is focused on innovation through R&D and has over 500 patents. It aims to provide integrated energy solutions including inverters, energy storage and hybrid systems. In India, Sungrow has supplied over 1GW of inverters and has established local offices, warehouses and a service network to support the
"Solar O&M in India - Scaling up to support the targeted growth" presentation by DV Satya Kumar, MD, Shri Shakti Alternative Energy Ltd, official Partner of Alectris, Greece, which developed ACTIS, the world's first Solar ERP Software.
In assessing the current cost of a home solar power system, one should not only consider overall total investment, but the overall system’s performance and ability to generate cash flows across its projected life-span.
What services should a solar project developer expect from solar park & how much each service can be valued.
The ppt clears concept on value add by solar park.
This document discusses common size analysis, which allows companies to be compared across time and against competitors by expressing financial statement items as percentages of a base figure. There are three types of common size analysis: vertical common size income statements, horizontal common size income statements, and common size balance sheets. An example is provided where net income figures for two companies of different sizes are expressed as a percentage of sales revenue for better comparison. The document outlines some limitations of common size analysis and provides an example analysis of common size income statements and balance sheets.
Financial statements are used by various stakeholders to assess a company's performance. Investors, employees, lenders, suppliers, customers, and the government all use financial statements to evaluate aspects such as investment security, job security, loan security, payment likelihood, business continuity, and tax compliance. IAS sets standards to ensure financial statements have qualities of understandability, relevance, reliability, and comparability.
This document summarizes Accounting Standard 10 on Property, Plant and Equipment. It describes the objectives, scope, definitions and accounting treatment for PPE. Key points include: the standard establishes principles for recognition, measurement, presentation and disclosure of PPE; assets qualifying as PPE must be held for use in production or supply of goods/services and have a useful life of more than one year; PPE is initially measured at cost and subsequently using either the cost or revaluation model; depreciation is charged over the useful life of an asset using methods like straight line or diminishing balance; and gains or losses on disposal of PPE are included in profit or loss.
Sungrow is a global leader in solar PV inverters and energy storage systems. It was founded in 1997 in China and has since grown rapidly. In 2016, Sungrow shipped over 11GW of PV inverters globally, with over 40GW installed worldwide and a global market share of over 15%. It has established a strong global footprint through regional headquarters and a service network across over 40 countries. Sungrow is focused on innovation through R&D and has over 500 patents. It aims to provide integrated energy solutions including inverters, energy storage and hybrid systems. In India, Sungrow has supplied over 1GW of inverters and has established local offices, warehouses and a service network to support the
"Solar O&M in India - Scaling up to support the targeted growth" presentation by DV Satya Kumar, MD, Shri Shakti Alternative Energy Ltd, official Partner of Alectris, Greece, which developed ACTIS, the world's first Solar ERP Software.
In assessing the current cost of a home solar power system, one should not only consider overall total investment, but the overall system’s performance and ability to generate cash flows across its projected life-span.
What services should a solar project developer expect from solar park & how much each service can be valued.
The ppt clears concept on value add by solar park.
This document discusses common size analysis, which allows companies to be compared across time and against competitors by expressing financial statement items as percentages of a base figure. There are three types of common size analysis: vertical common size income statements, horizontal common size income statements, and common size balance sheets. An example is provided where net income figures for two companies of different sizes are expressed as a percentage of sales revenue for better comparison. The document outlines some limitations of common size analysis and provides an example analysis of common size income statements and balance sheets.
The document provides an overview of key financial statements including the balance sheet and profit and loss account. The balance sheet shows a company's financial position on a particular date by outlining assets, liabilities, and equity. The profit and loss account shows operating results for a period by outlining revenues, expenses, and net profit. It summarizes the financial performance of a business over a specific period of time.
This document provides information about Solarig, an international solar power plant operation and maintenance (O&M) company. It has over 300 MW of solar power plants under O&M globally and follows ISO quality and environmental standards. The document discusses Solarig's presence in various countries, the different eras of solar development in India, what solar O&M entails, factors that impact power plant output, lessons learned over 10 years of O&M experience, and why a professional O&M company is important for managing a solar power plant portfolio.
This cost function will help Menatel to predict the total cost for any level of activity and to make better decisions.
2-4. COST CONTROL
To control costs Menatel apply the following:
- Rational consumption policy for all expenses.
- Review all contracts with suppliers to reduce discounts and get best prices.
- Freeze investments in new fixed assets and optimize use of current assets.
- Review all resources to achieve optimum productivity.
- Standard costing system to set standards and monitor variances from standards.
- Budgeting to set targets and monitor performance against budget.
- Variance analysis to identify reasons for variances and take corrective actions.
Financial modeling is a necessary tool that allows companies to forecast their future financial performance. It is based on making assumptions about key factors like revenues, costs, growth rates, and debt levels. These assumptions are then integrated into financial statements like income statements and cash flows to analyze how changes might impact the company. Financial models are useful for planning, financing needs, analyzing major changes, and new ventures. Experts can create customized models for any industry that clients can interact with to test different scenarios and assumptions.
This document provides an overview of renewable energy in India. It details that renewable energy accounts for about 30% of India's primary energy supply, with solar and wind having the largest potential at 100,000 MW each. As of 2014, India had over 33,000 MW of installed renewable grid-connected capacity, with wind being the largest contributor. The government provides various incentives like generation-based incentives for wind and viability gap funding for solar to encourage renewable energy development and help meet the national renewable purchase obligation.
IAS 36 provides guidance on impairment of assets. An impairment loss occurs when an asset's carrying amount exceeds its recoverable amount. A cash generating unit is the smallest identifiable group of assets that generates cash inflows independently of other assets. Impairment losses are first allocated to goodwill associated with the CGU, then proportionately to other assets in the CGU based on their carrying amounts.
The document is a student solutions manual for an introduction to financial accounting textbook. It contains solutions to problems and exercises from 14 chapters of the textbook. The solutions manual provides step-by-step workings and explanations to help students learn financial accounting concepts and practice applying them to problems. It also contains sample financial statements and transaction worksheets with numerical examples worked through.
Solution Manual Cost Accounting Planning and Control by Matz.Hammer and Usry ...Bushra Sultana Malik
This Solution manual Cost Accounting Planning and Control.
Chapter 3 is not Complete.But The Complete chapter is Uploaded See my other Uploads,Chapter 3 Problems are Available.
This document provides a business valuation for ABC Company as of January 3, 2013. The valuation was prepared by Brian S. Mazar of American Fortune Business Valuation for John R. Smith, the owner of ABC Company. The valuation considers income, market, and asset approaches to estimate the fair market value of ABC Company at $2,875,491. Certain portions of the full valuation report are encrypted for the client's exclusive use. The valuation is provided for informational purposes only and should not be used to defend the valuation with other parties without an intermediate or comprehensive report.
Our accounting professor permitted us to use one 8x11 sheet of paper during our comprehensive final exam. Within a short amount of time I laid out all the major concepts we covered along with my own notes/examples. I also recruited Pac Man to help out with making room for our final chapter topics.
Edit: Full res version here --> http://www.joejan6.com/scratch/GuideSheet13.pdf
This document provides an overview of the statement of cash flows, including:
- The statement of cash flows shows a company's ability to generate cash flows from operating, investing, and financing activities.
- It is the only financial statement prepared on a cash basis rather than accrual basis.
- The objective is to require information on historical changes in cash and cash equivalents, classifying cash flows into the three activities.
- Examples of cash flows from each type of activity are operating activities like cash from sales, investing activities like purchases of property, and financing activities like equity issuances.
This document provides an overview and introduction to International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15). IFRS 15 was issued jointly with the FASB's new revenue standard to improve and converge revenue recognition guidance between IFRS and US GAAP. The core principle of IFRS 15 is for an entity to recognize revenue in an amount that reflects the consideration expected in exchange for transferring goods or services to a customer. IFRS 15 provides a five-step model for revenue recognition and includes increased disclosure requirements.
This document discusses accounting standard 14 regarding accounting for amalgamations in India. It describes the purpose as treatment of goodwill or reserves from amalgamations. It defines two types of amalgamations - merger and purchase. For a merger, assets and liabilities are transferred at book value and shareholders hold over 90% equity. For a purchase, assets and liabilities are recorded at fair value on the date of amalgamation. The pooling of interests method records assets at book value, while the purchase method may use book or fair values. Goodwill or capital reserve is recognized depending on if consideration is more or less than net assets. Disclosure requirements are also outlined.
The document discusses various aspects of owners' equity, including:
- Owners' equity represents the investment made by owners in a business.
- Statements of owners' equity track the capital contributed and any profits/losses of a business over time.
- Different types of business organizations (sole proprietorships, partnerships, companies) have different structures for owners' equity and liability.
- Companies establish authorized, issued, and paid-up share capital through the issuance of ordinary and preference shares. Reserves are also part of owners' equity.
This document provides answers to questions about governmental entities' special funds and government-wide financial statements. It discusses:
1. The differences between special revenue funds, capital projects funds, debt service funds, and internal service funds, including their purpose, accounting basis, and required financial statements.
2. The accounting for donations, capital assets, long-term debt, and component units in governmental fund statements versus government-wide statements.
3. Reconciliation requirements between governmental fund statements and government-wide statements. It also covers major funds determination and required supplementary information like budgetary comparisons.
The document is intended to help students understand specialized accounting topics for governmental and not-for-profit entities. It provides definitions
1. Universal access and service aims to provide publicly shared or individual access to telecommunications services. It is funded through a variety of means including industry levies, public-private partnerships, and universal access funds.
2. Technology changes have lowered costs and expanded what services should be included in universal access, such as broadband and internet access now. Countries are taking more ambitious universal access goals as a result.
3. Providing universal access helps stimulate economic and social development through widespread communication access, but non-commercial and rural areas still require subsidies or alternative approaches to achieve universal goals.
Optimizing Operation & Maintenance Practices for Solar Power Plantsolariggensol
Bringing global best practices to India, Solarig Gensol Utilities maximises generation of a Solar PV Power Plant by a combination of sophisticated software & tools and a disciplined approach Operation & Maintenance.
This document provides a proposal for a 2.24MW photovoltaic solar array system to be installed on the rooftop of 275 Hartz Way in Seacacus, New Jersey. It would include 7,119 solar panels and 54 inverters. The system is estimated to produce over 2.8 million kWh annually and offset the electricity consumption of three retail tenants. The proposal evaluates financing options for an investor to fund the $5.04 million project cost as well as agreements for the building owner and tenants. It models the estimated energy production, utility savings, and financial returns over a 20-year period factoring in applicable federal and state incentives.
This document outlines the key phases and activities involved in constructing and commissioning a 300 MW wind power project. It discusses wind resource assessment, site feasibility studies, statutory permits, foundation works including soil testing and concrete pouring, tower installation, nacelle and rotor blade assembly, testing and commissioning activities. Quality inspection is emphasized for all materials and construction works. The document provides detailed guidance on construction methodology according to industry best practices and compliance with relevant standards.
The document provides an overview of key financial statements including the balance sheet and profit and loss account. The balance sheet shows a company's financial position on a particular date by outlining assets, liabilities, and equity. The profit and loss account shows operating results for a period by outlining revenues, expenses, and net profit. It summarizes the financial performance of a business over a specific period of time.
This document provides information about Solarig, an international solar power plant operation and maintenance (O&M) company. It has over 300 MW of solar power plants under O&M globally and follows ISO quality and environmental standards. The document discusses Solarig's presence in various countries, the different eras of solar development in India, what solar O&M entails, factors that impact power plant output, lessons learned over 10 years of O&M experience, and why a professional O&M company is important for managing a solar power plant portfolio.
This cost function will help Menatel to predict the total cost for any level of activity and to make better decisions.
2-4. COST CONTROL
To control costs Menatel apply the following:
- Rational consumption policy for all expenses.
- Review all contracts with suppliers to reduce discounts and get best prices.
- Freeze investments in new fixed assets and optimize use of current assets.
- Review all resources to achieve optimum productivity.
- Standard costing system to set standards and monitor variances from standards.
- Budgeting to set targets and monitor performance against budget.
- Variance analysis to identify reasons for variances and take corrective actions.
Financial modeling is a necessary tool that allows companies to forecast their future financial performance. It is based on making assumptions about key factors like revenues, costs, growth rates, and debt levels. These assumptions are then integrated into financial statements like income statements and cash flows to analyze how changes might impact the company. Financial models are useful for planning, financing needs, analyzing major changes, and new ventures. Experts can create customized models for any industry that clients can interact with to test different scenarios and assumptions.
This document provides an overview of renewable energy in India. It details that renewable energy accounts for about 30% of India's primary energy supply, with solar and wind having the largest potential at 100,000 MW each. As of 2014, India had over 33,000 MW of installed renewable grid-connected capacity, with wind being the largest contributor. The government provides various incentives like generation-based incentives for wind and viability gap funding for solar to encourage renewable energy development and help meet the national renewable purchase obligation.
IAS 36 provides guidance on impairment of assets. An impairment loss occurs when an asset's carrying amount exceeds its recoverable amount. A cash generating unit is the smallest identifiable group of assets that generates cash inflows independently of other assets. Impairment losses are first allocated to goodwill associated with the CGU, then proportionately to other assets in the CGU based on their carrying amounts.
The document is a student solutions manual for an introduction to financial accounting textbook. It contains solutions to problems and exercises from 14 chapters of the textbook. The solutions manual provides step-by-step workings and explanations to help students learn financial accounting concepts and practice applying them to problems. It also contains sample financial statements and transaction worksheets with numerical examples worked through.
Solution Manual Cost Accounting Planning and Control by Matz.Hammer and Usry ...Bushra Sultana Malik
This Solution manual Cost Accounting Planning and Control.
Chapter 3 is not Complete.But The Complete chapter is Uploaded See my other Uploads,Chapter 3 Problems are Available.
This document provides a business valuation for ABC Company as of January 3, 2013. The valuation was prepared by Brian S. Mazar of American Fortune Business Valuation for John R. Smith, the owner of ABC Company. The valuation considers income, market, and asset approaches to estimate the fair market value of ABC Company at $2,875,491. Certain portions of the full valuation report are encrypted for the client's exclusive use. The valuation is provided for informational purposes only and should not be used to defend the valuation with other parties without an intermediate or comprehensive report.
Our accounting professor permitted us to use one 8x11 sheet of paper during our comprehensive final exam. Within a short amount of time I laid out all the major concepts we covered along with my own notes/examples. I also recruited Pac Man to help out with making room for our final chapter topics.
Edit: Full res version here --> http://www.joejan6.com/scratch/GuideSheet13.pdf
This document provides an overview of the statement of cash flows, including:
- The statement of cash flows shows a company's ability to generate cash flows from operating, investing, and financing activities.
- It is the only financial statement prepared on a cash basis rather than accrual basis.
- The objective is to require information on historical changes in cash and cash equivalents, classifying cash flows into the three activities.
- Examples of cash flows from each type of activity are operating activities like cash from sales, investing activities like purchases of property, and financing activities like equity issuances.
This document provides an overview and introduction to International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15). IFRS 15 was issued jointly with the FASB's new revenue standard to improve and converge revenue recognition guidance between IFRS and US GAAP. The core principle of IFRS 15 is for an entity to recognize revenue in an amount that reflects the consideration expected in exchange for transferring goods or services to a customer. IFRS 15 provides a five-step model for revenue recognition and includes increased disclosure requirements.
This document discusses accounting standard 14 regarding accounting for amalgamations in India. It describes the purpose as treatment of goodwill or reserves from amalgamations. It defines two types of amalgamations - merger and purchase. For a merger, assets and liabilities are transferred at book value and shareholders hold over 90% equity. For a purchase, assets and liabilities are recorded at fair value on the date of amalgamation. The pooling of interests method records assets at book value, while the purchase method may use book or fair values. Goodwill or capital reserve is recognized depending on if consideration is more or less than net assets. Disclosure requirements are also outlined.
The document discusses various aspects of owners' equity, including:
- Owners' equity represents the investment made by owners in a business.
- Statements of owners' equity track the capital contributed and any profits/losses of a business over time.
- Different types of business organizations (sole proprietorships, partnerships, companies) have different structures for owners' equity and liability.
- Companies establish authorized, issued, and paid-up share capital through the issuance of ordinary and preference shares. Reserves are also part of owners' equity.
This document provides answers to questions about governmental entities' special funds and government-wide financial statements. It discusses:
1. The differences between special revenue funds, capital projects funds, debt service funds, and internal service funds, including their purpose, accounting basis, and required financial statements.
2. The accounting for donations, capital assets, long-term debt, and component units in governmental fund statements versus government-wide statements.
3. Reconciliation requirements between governmental fund statements and government-wide statements. It also covers major funds determination and required supplementary information like budgetary comparisons.
The document is intended to help students understand specialized accounting topics for governmental and not-for-profit entities. It provides definitions
1. Universal access and service aims to provide publicly shared or individual access to telecommunications services. It is funded through a variety of means including industry levies, public-private partnerships, and universal access funds.
2. Technology changes have lowered costs and expanded what services should be included in universal access, such as broadband and internet access now. Countries are taking more ambitious universal access goals as a result.
3. Providing universal access helps stimulate economic and social development through widespread communication access, but non-commercial and rural areas still require subsidies or alternative approaches to achieve universal goals.
Optimizing Operation & Maintenance Practices for Solar Power Plantsolariggensol
Bringing global best practices to India, Solarig Gensol Utilities maximises generation of a Solar PV Power Plant by a combination of sophisticated software & tools and a disciplined approach Operation & Maintenance.
This document provides a proposal for a 2.24MW photovoltaic solar array system to be installed on the rooftop of 275 Hartz Way in Seacacus, New Jersey. It would include 7,119 solar panels and 54 inverters. The system is estimated to produce over 2.8 million kWh annually and offset the electricity consumption of three retail tenants. The proposal evaluates financing options for an investor to fund the $5.04 million project cost as well as agreements for the building owner and tenants. It models the estimated energy production, utility savings, and financial returns over a 20-year period factoring in applicable federal and state incentives.
This document outlines the key phases and activities involved in constructing and commissioning a 300 MW wind power project. It discusses wind resource assessment, site feasibility studies, statutory permits, foundation works including soil testing and concrete pouring, tower installation, nacelle and rotor blade assembly, testing and commissioning activities. Quality inspection is emphasized for all materials and construction works. The document provides detailed guidance on construction methodology according to industry best practices and compliance with relevant standards.
This document provides information on cultural competence in healthcare. It begins with definitions of cultural competence, culture, and competence. It then discusses the importance of cultural competence given the increasing diversity in the US and how culture can influence health beliefs and outcomes. The LEARN model and Campinha-Bacote's constructs of cultural competence are explained as frameworks for developing cultural competence. Barriers to providing culturally competent care and examples of cultural health practices are provided. The document emphasizes asking questions, explaining care, acknowledging beliefs, making recommendations respectfully, and negotiating care that considers a patient's cultural background.
The document defines supply chain management and describes the typical flow through a supply chain. It then provides more detail on the roles of each member of the supply chain: suppliers provide raw materials to manufacturers, who assemble products and send them to distributors, who hold inventory and ship to retailers, who deal directly with customers. A successful supply chain aims to reach and satisfy the end customer through efficient planning and coordination across each member.
Paraíso fiscal de las Islas Vírgenes Británicas: ventajas fiscales para la creación de empresas y sociedades offshore exentas de impuestos, bancos y cuentas ...
The Change Leadership Executive Roundtable strategic retreat is only a few weeks away – Don’t miss the opportunity to position your organisation for higher profit margins!
This is a hands-on event with industry practitioners masterminding on innovation, diversification and leadership. The strategic roundtable retreat will be held from the 6th - 8th July 2016 at the Ritz Carlton in Toronto, Canada for Nigerian Business and Public Sector leaders to lead during these times of economic uncertainties.
2. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
2
បនាទ ប់ពីរបតិបតតិការរតូវបានកំណត់ កត់រា និងគធវើការសបងេបរួែមក របាយការណ៍ ហិរញ្ញវតថុបួន រតូវ
បានគរៀបែំគែញ ពីការសបងេបទិនន័យទំងគនាោះដ្ូែខាងគរកាមៈ
1) របាយការណ៍ លទធផល (Income Statement): បងាា ញពី ែំណូ ល និងែំណ្ដយបដ្លបគងកើត ឲ្យគែញ ជា
ែំគណញសុទធ (Net Income) ឬខាតសុទធ (Net Loss)។
2) របាយការណ៍ មូលធនរទពយមាច ស់ (Owner’s Equity Statement): សគងេបពីបំលាស់បដូរននមូលធនរទពយ
មាច ស់ កនុងរយៈគពលពិគសសមួយ។
3) ារាងតុលយការ (Balance Sheet): គធវើរបាយការណ៍ ពី រទពយ បំណុ ល និងមូលធនរទពយមាច ស់រកុមហុន
បដ្លមានពិតរបាកដ្។
4) របាយការណ៍ ែលនាសាែ់របាក់ (Statement Of Cash Flow): សបងេបពីពត៌មានបដ្លទក់ទងនិង
ែលនាសាែ់របាក់ែូល និងែលនាសាែ់របាក់គែញគៅកនុងកាលបរិគែេទមួយ។
II. ភាពខុសោន ននការគធវើបញ្ជ ី និងគណគនយយ(Bookkeeping Vs Accounting)
ការគធវើបញ្ជ ីគឺជាការកត់រាអនតរការណ៍ បដ្លរោន់ជាដ្ំណ្ដក់ការមួយននគណគនយយបុគណ្ដណ ោះ។
គណគនយយ មិនរោន់បតជាការកត់រាបុគណ្ដណ ោះគទ គណគនយយគរោងគរៀបែំនូវរបព័នធគណគនយយ ដ្៏
មានរបសិទធភាព ការគធវើ ការបគងកើត និងរតួតពិនិតយគមើលកិែចការបផនកពនធែំណូ ល គហើយបកស្សាយ នូវ
ពត៌មាន គណគនយយគទៀតផង។
III. សមីការគណគនយយ (Accounting Equation)
រទពយសកមម(Assets) = បំណុ ល(Liabilities) + រទពយមាច ស់(Equation)
1) Assets ជាធនធានគសដ្ឋកិែចបដ្លមិនជាក់លាក់នាគពលអនាគត់ គហើយបានផដល់លទធផលកនុង
របតិបតតិការ រឺរពឹតតិការណ៍ កនុងគពលអតីតកាល។
Assets បែកគែញជា2របគភទៈ
Tangible Assets(រទពយសកមមរូបិយ)
o Cash (លុយសុទធ, បសក…)
o Note Receivable (ការជំ ក់មានកិែចសនាគហើយមានការរបាក់)
o Account Receivable
o Prepaid Expense
o Office Supply
o Inventory
o Land
o Building
o Equipment
o Furniture
3. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
3
o Fixture
o Truck
o Machinery
Intangible Assets (រទពយអកមមរូបិយ)
o Copy Right(កមមសិទធបញ្ញញ )
o Patent(ប័ណណបដ្លសុំែុោះគ្ម ោះគធវើអាជីវកមម)
o Trademark(ការសុំគរបើ Logo របស់រកុមហុនគផេង)
o Goodwill(គករ ដ៍គ្ម ោះ)
o License(អាជាា ប័ណណ)
o Franchise(អាជាា ប័ណណមួយបផនកននLicense)
2) Liabilities បំណុ លជាកាតពវកិែចរយៈគពលខលី និងរយៈគពលបវងែំគ ោះការលោះបង់នាគពលអនាគត
បដ្លជាលទធផលពីរបតិបតតិការ រឺរពឹតតិការណ៍ គៅគពលអតីតកាល។វារតូវបានបែកគែញជា2:
Current Liabilities
o Account Payable
o Unearned Fee/ Revenue
o Short Term Note Payable (បំណុ លមានកិែចសនារយៈគពលខលី)
o Bank Loan Payable (បំណុ លជំ ក់ធនាោរ)
o Salary/Wage Payable (បំណុ លរបាក់បខ រឺរបាក់គមាង)
o Utilities Payable (បំណុ លនថលទឹក គភលើង)
o Income Tax Payable (បំណុ លពនធគលើរបាក់ែំណូ ល)
Long Term Liabilities
o Bond Payable (ប័ណណបំណុ លរយៈគពលបវង)
o Mortgage Loan (បំណុ លដ្ឋក់វតថុបញ្ញច ំ)
3) Equity ជាអតថរបគោជន៍បដ្លគៅសល់កនុង Asset គរកាយពីការដ្កគែញ Liabilities។
Revenue – Expense Net Income Or Net Loss
Revenue > Expense Net Income Equity គកើនគឡើង
Revenue < Expense Net Loss Equity ថយែុោះ
Equity
Owner’s Investment
Revenue
Owner’s Withdrawal
Expense
Increase Decrease
4. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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IV. បញ្ជ ីគ្ម ោះគណនី(Chart of Account)
Acc.ID Accounts Name Translation Account Type
លលខ ល្ម ោះគណនី ការបកប្រប របលភទគគណនី
1000. Cash លបឡា Current Asset
1100. Petty រាក់លំអិត (រាក់ចំនាយវាយកនុងរកុមហុន) Current Asset
1200. Accounts receivable គណនីអតិថិជន (គណនីរតូវទទួល) Account Receivable
1210. Note receivable ប័ណណរតូវទទួល (មានកិចចសនា) Other Current Asset
1220. Prepaid expense ចំណាយបង់មុនរាក់កក់) Other Current Asset
1230. Accrued ចំនូនឹងរតូទទួល Other Current Asset
1240. Prepaid profit tax រាក់កក់ពនធលលើរាក់ចំលនញ Other Current Asset
1250. Undisposed រាក់ប្ែលមិនទាន់ដាក់ចូល (Cash or Bank) Other Current Asset
1251. VAT Input អាករលលើធាតុចូល Other Current Asset
1300. Vehicle (Car) រថយនត (ប្ផនកលទសចរណ៍ ) Fixed Asset
1301. Cost Vehicle តំលលរថយនត Fixed Asset
1302. Accumulate dep. of Veh. រំល ោះបប្នថមរថយនត Accumulate depreciation
1400. Truck រថយនតែឹកទំនឹញ Fixed Assent
1401. Cost តំលលរថយនត Fixed Asset
1402. Accumulate dep of Truck រំល ោះរថយនតែឹកទំនិញ Accumulate depreciation
1500. Office Equipment ឩបករណ៍ ការិយាល័យ Fixed Asset
1501 Cost of Equipment តំលលឩបករណ៍ ការិយាល័យ Fixed Asset
1502. Accumulated dep of Equi. រំល ោះបប្នថមឩបករណ៍ ការិយាល័ Accumulate depreciation
1600. Furniture សង្ហា រឹម Fixed Asset
1601. Cost of Furniture តំលលសង្ហា រឹម Fixed Asset
1602. Accumulate of Furniture. រំល ោះបប្នថមសង្ហា រឹម Accumulate depreciation
1700. Land ែី Fixed Asset
1800. Building អាគារ Fixed Asset
1801. Account dep, of Build រំល ោះអាគរ Accumulate depreciation
2000 Account Payable គណនីរតូបង់(បំណុ ល) Account Payable
1200. Note Payable ប័ណណរតូវបង់(មានកិចចសនា) Other Current Liability
2200. Payroll liabilities បំនុលពនធលលើរាក់លបៀវតស Other Current Liability
2300. Sale tax payable បំនុលពនធលលើផលរបរ Other Current Liability
2400. Accrued expense ចំណាយនឹងរតូវសង Other Current Liability
2500. Unearned Revenue ចំណូ លមិនទាន់សំលរច(កត់ចូលមុន) Other Current Liability
2600. Salary Payable បំណិ លរាក់លបៀវតស Other Current Liability
5. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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2700. Profit tax Payable បំនុលពនធលលើរាក់ចំលណញ Other Current Liability
2800. Prepaid profit tax payable បំណុ លរាកកក់ពនធលលើរាក់ចំលណញ Other Current Liability
2801. VAT Output អាករលលើធាតុលចញ Other Current Liability
2801. VAT Payable អាកររតូវបង់ Other Current Liability
2801. VAT Credit Carry Forward អាករប្ែលលយាងលៅកាត់លៅការិយាល័យខាងមុក Other Current Liability
3000. Opening Balance Equity មូលធនែំបូង Equity
3100. Partner’s Equity ទុនរបស់ភាគហុន Equity
3101. Mr. Sun’s Equity ទុនរបស់ល កសុន Equity
3102. Mr. Sun’s Investment ទុនវិនិលយាករបស់ល កសុន Equity
3103. Mr. Sun’s Withdrawal គណី អាជីវកមមរបស់ល កសុន(ែករាក់) Equity
3104. Mr. Sun’s Profit ភាគ ភរបស់ល កសុន Equity
3201. Mr. Hang’s Equity ទុនរបស់ល កលហង Equity
3202. Mr. Hang’s Investment ទុនវិនិលយាករបស់ល កលហង Equity
3203. Mr. Hang’s Withdrawal គណី អាជីវកមមរបស់ល កលហង Equity
3204. Mr. Hang’s Profit ភាគ ភរបស់ល កលហង Equity
3300. Retailed Earning រាក់ចំលនញរកាទុក Equity
4000. Sales ការលក់ Income
4100. Item Sales ការលក់ទំនិញ Income
4200. Transport Service លសវាែឹកជញ្ជូ ន Income
4300. Purchase Discount អបបហារពីការទិញ Income
4600. Sale return & allowance ការបងវិលទំនិញលក់ Income
5000. Cost of goods sold លថៃលែើមលនទំនិញប្ែលានលក់លចញ Cost of sold
5100. Inventory Increase or dec. សតុកលកើនលឡើងឬាត់បង់ Cost of sold
6000. Sales discount អបបហារពីការលក់ Expense
6100. Advertising expense ចំណាយផាយពាណិ ជជកមម Expense
6200. Bank charge លសវាធនាគារ Expense
6300. Depreciation expense ចំណាយលលើរំល ោះ Expense
6400. Gasoline expense ចំណាយលរបងសំង Expense
6500. Repair & Maintenance ចំណាយជុសជុលនិង ប្ថទាំ Expense
V. គណនី(Accounts)
Accounts ជាការគធវើបទបងាា ញពី Accounting
Accounting:
Asset
Liabilities
6. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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Equity
Revenue
Expense
Accountant គណគនយយករគធវើរបាយការណ៍ ហិរញ្ញវតថុ ឯ គណនីជាឯកាផទុកជាមូលដ្ឋឋ នននរបព័នធ
គណគនយយ បដ្លរតូវបានគគគរបើរបាស់គដ្ើមបីចាត់ថ្នន ក់ និងរបមូលផដុំនូវការគកើនគឡើង និងការថយែុោះ នន សម
តុលយរបស់រទពយសមបតតិ។
VI. ការែុោះតំរូវគណនី (Adjusting the Accounts)
របគភទននការែុោះតំរូវមាន៤របគភទៈ
1. Deferred expense or Prepaid expense : ជាការែំណ្ដយបដ្លបានបង់ជាសាែ់របាក់គហើយ បដ្លបានកត់
ជារទពយមុនគរបើរបាស់វា។
2. Deferred revenue or Unearned revenue: ែំណូ លបដ្លទទួលបានជាគបឡា គហើយរតូវបានកត់ជាបំណុ ល
មុនគគទទួលបានែំណូ លសំគរែ។
3. Accrued expense: ែំណ្ដយបដ្លគកើតគឡើងគហើយ បុបនតមិនទន់បានសងរបាក់គអាយគគគទ។
4. Accrued revenue: ែំណូ លបដ្លទទួលបាន បុបនតមិនទន់បានទទួលរបាក់ ឬកត់រាជាគបឡាគៅគឡើយ។
ការែុោះតំរូវសរមាប់ការែំណ្ដយមុន
Dr. Asset Cr.
+ -
Dr. Liabilities Cr.
- +
Dr. Equity Cr.
- +
Dr. Revenue Cr.
- +
Dr. Expense Cr.
+ -
11. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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Transportation Co.,Ltd
General Ledger
Jan 27, 14
1000 · Cash
Date Debit Credit Balance
01/01/2014 5,000.00 5,000.00
01/03/2014 300.00 4,700.00
01/09/2014 100.00 4,600.00
01/12/2014 2,500.00 2,100.00
01/15/2014 100.00 2,200.00
01/18/2014 150.00 2,350.00
01/27/2014 50.00 2,300.00
Total 5,250.00 2,950.00 2,300.00
1100 · Prepaid Rent Expense
Date Debit Credit Balance
01/03/2014 300.00 300.00
Total 300.00 0.00 300.00
1200 · Office Equipment
Date Debit Credit Balance
01/09/2014 400.00 400.00
Total 400.00 0.00 400.00
1500 · Truck
Date Debit Credit Balance
01/12/2014 2,500.00 2,500.00
Total 2,500.00 0.00 2,500.00
2000 · Account Payable
Date Debit Credit Balance
01/09/2014 300.00 300.00
Total 0.00 300.00 300.00
3000 · Capital
Date Debit Credit Balance
01/01/2014 5,000.00 5,000.00
Total 0.00 5,000.00 5,000.00
12. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
12
4000 · Transport Fee Earned
Date Debit Credit Balance
01/15/2014 100.00 100.00
01/18/2014 150.00 250.00
Total 0.00 250.00 250.00
5200 · Utilities Expense
Date Debit Credit Balance
01/27/2014 50.00 50.00
Total 50.00 0.00 50.00
Transportation Co.,Ltd
Trail Balance
Jan 27, 14
Account Title Debit Credit
1000 · Cash 2,300.00
1100 . Prepaid Rent Expense 300.00
1200 · Office Equipment 400.00
1500 · Truck 2,500.00
2000 · Account Payable 300.00
3000 · Capital 5,000.00
4000 · Transport Fee Earned 250.00
5200 · Utilities Expense 50.00
TOTAL 5,550.00 5,550.00
13. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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Transportation Co.,Ltd
Income Statement
Jan 27, 14
Income
· Transport Fee Earned 250.00
Total Income 250.00
Expense
· Utilities Expense 50.00
Total Expense 50.00
Net Income 200.00
Transportation Co.,Ltd
Balance Sheet
Jan 27, 14
ASSETS
· Cash 2,300.00
. Prepaid Rent Expense 300.00
· Office Equipment 400.00
· Truck 2,500.00
TOTAL ASSETS 5,500.00
LIABILITIES & EQUITY
Liabilities
· Account Payable 300.00
Total Liabilities 300.00
Equity
· Capital 5,000.00
· Net Income 200.00
Total Equity 5,200.00
TOTAL LIABILITIES &
EQUITY 5,500.00
14. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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Transportation Co.,Ltd
Statement of Cash Flow
Jan 27, 14
OPERATING ACTIVITIES
Net Income 200.00
Adjustments to reconcile Net Income
to net cash provided by operations:
· Prepaid Rent Expense -300.00
· Account Payable 300.00
Net cash provided by Operating Activities 200.00
INVESTING ACTIVITIES
· Office Equipment -400.00
· Truck -2,500.00
Net cash provided by Investing Activities -2,900.00
FINANCING ACTIVITIES
· Capital 5,000.00
Net cash provided by Financing Activities 5,000.00
Net cash increase for period 2,300.00
Cash at end of period 2,300.00
15. មជ្ឈមណ្ឌ លបច្ចេកវិទ្យា និង គណ្ច្នយ្យ Technology And Accounting Center
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VIII. ការបិទបញ្ជ ី (The Closing Entries)
1. បិទគណនីែំណូ ល(Revenue) គដ្ឋយយកសមតុលយរបស់គណនីែំណូ លទំងអស់គផទរគៅ
កាន់គណនីកំនរសគងេប(Income Summary).
2. បិទគណនីែំណ្ដយ(Expense) គដ្ឋយយកសមតុលយរបស់គណនីែំណ្ដយទំងអស់គផទរគៅ
កាន់គណនីកំនរសគងេប(Income Summary).
3. បិទគណនីកំនរសគងេប(Income Summary) គដ្ឋយយកសមតុលយរបស់គណនីកំនរសគងេបទំង
អស់គផទរគៅកាន់ទុនរបស់មាច ស់(Capital).
4. បិទគណនីការដ្ករបាក់(Owner’s drawing) គដ្ឋយយកសមតុលយរបស់គណនីការដ្ករបាក់
ទំងអស់គផទរគៅកាន់ទុន(Capital).