Accounting

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Under what circumstances should subsidiary undertakings be excluded from consolidation?

Subsidiary undertakings may be excluded from consolidation on the following grounds: (1) an individual subsidiary may be excluded […]

A supplier invoice also supports the recordation of an expense, inventory item, or fixed asset. For users who have access to multiple vaults, ensure that you are logged in to SiteVault before uploading source documents. The SiteVault logo is displayed in the upper-left corner of SiteVault. Sites should decide based on their internal processes and agreements with sponsors or contract research organizations what type of source documents and information to store and share in SiteVault. Click here […]

A chart of accounts is a financial organizational tool that provides a complete listing of every account in an accounting system. An account is a unique record for each type of asset, liability, equity, revenue and expense.

In many countries, there are general guidelines, and in France the guidelines have been codified in law. However, there is still a great deal to be done to realize a standard chart of accounts and international accounting information interchange structure. Accounts may be a […]

Amortization is used to record the declining value of intangible assets such as patents. Depletion is used to record the consumption of natural resources. Book value is an asset’s value as recorded on a company’s balance sheet.

In the middle of the third year, we sold that copier for $400 . At that point, the copier had depreciated by $100 and was worth $400 .
When a company sells bonds, this debt is a long-term liability on the company’s balance sheet, recorded in the accoun […]

This is your adjusted maximum depreciation deduction_____10.Section 179 deduction claimed this year . Enter -0- if this is not the year you placed the car in service_____Note. The depreciation deduction, including the section 179 deduction and special depreciation allowance, you can claim for a passenger automobile each year is limited. For other listed property, allocate the property’s use on the basis of the most appropriate unit of time the property is actually used . You are considere […]

This trend was also visible in the Americas over the last five years; however, to a lesser extent. In terms of daily hotel rates, the United States has seen a pattern of growth since 2009. The average price has grown by just over 40 U.S. dollars since then.
If more detail is required then ADR can be calculated according to different categories of room. For example, you might want to see if premium room classes really do generate more revenue than budget room classes. You might also want to see […]