What is involved in Capital expenditure

Find out what the related areas are that Capital expenditure connects with, associates with, correlates with or affects, and which require thought, deliberation, analysis, review and discussion. This unique checklist stands out in a sense that it is not per-se designed to give answers, but to engage the reader and lay out a Capital expenditure thinking-frame.

How far is your company on its Capital expenditure journey?

Take this short survey to gauge your organization’s progress toward Capital expenditure leadership. Learn your strongest and weakest areas, and what you can do now to create a strategy that delivers results.

To address the criteria in this checklist for your organization, extensive selected resources are provided for sources of further research and information.

Start the Checklist

Below you will find a quick checklist designed to help you think about which Capital expenditure related domains to cover and 184 essential critical questions to check off in that domain.

The following domains are covered:

Capital expenditure, Accounting networks and associations, Accounting period, Accounting research, Accounting standards, Annual report, Auditor’s report, Balance sheet, Bank reconciliation, Capital cost, Capitalized interest, Cash flow statement, Constant purchasing power accounting, Contract management software, Convergence of accounting standards, Cost accounting, Cost of goods sold, Debits and credits, Double-entry bookkeeping system, Economic entity, Expenses versus Capital Expenditures, FIFO and LIFO accounting, Fair value, Financial accounting, Financial audit, Financial statement, Fixed asset, Forensic accounting, Fund accounting, General journal, General ledger, Generally accepted accounting principles, Generally accepted auditing standards, Going concern, Governmental accounting, Historical cost, Income statement, Internal audit, International Financial Reporting Standards, International Standards on Auditing, Luca Pacioli, Management Accounting Principles, Management accounting, Management discussion and analysis, Matching principle, Notes to the financial statements, Operating expense, Operational costs, Positive accounting, Revenue recognition, Sarbanes–Oxley Act, Social accounting, Statement of changes in equity, T accounts, Tax accounting, Tax accounting in the United States, Total cost of ownership, Trial balance, Unit of account:

Capital expenditure Critical Criteria:

Design Capital expenditure risks and diversify disclosure of information – dealing with confidential Capital expenditure information.

– How will you measure your Capital expenditure effectiveness?

– What are specific Capital expenditure Rules to follow?

Accounting networks and associations Critical Criteria:

Read up on Accounting networks and associations results and know what your objective is.

– What prevents me from making the changes I know will make me a more effective Capital expenditure leader?

– Why is it important to have senior management support for a Capital expenditure project?

– Do Capital expenditure rules make a reasonable demand on a users capabilities?

Accounting period Critical Criteria:

Confer re Accounting period outcomes and look at the big picture.

– Is the Capital expenditure organization completing tasks effectively and efficiently?

– What is going to be the accounting period?

– How would one define Capital expenditure leadership?

Accounting research Critical Criteria:

Deliberate over Accounting research projects and document what potential Accounting research megatrends could make our business model obsolete.

– What role does communication play in the success or failure of a Capital expenditure project?

– Is there any existing Capital expenditure governance structure?

– Which Capital expenditure goals are the most important?

Accounting standards Critical Criteria:

Do a round table on Accounting standards tasks and explain and analyze the challenges of Accounting standards.

– What other organizational variables, such as reward systems or communication systems, affect the performance of this Capital expenditure process?

– Where do ideas that reach policy makers and planners as proposals for Capital expenditure strengthening and reform actually originate?

– Do we all define Capital expenditure in the same way?

Annual report Critical Criteria:

Be responsible for Annual report management and tour deciding if Annual report progress is made.

– What tools do you use once you have decided on a Capital expenditure strategy and more importantly how do you choose?

– What key measures should we include in our annual report to our Board of Directors?

– Have the types of risks that may impact Capital expenditure been identified and analyzed?

– What key measures should we include in our annual report to stockholders?

Auditor’s report Critical Criteria:

Group Auditor’s report strategies and find the ideas you already have.

– What are your current levels and trends in key measures or indicators of Capital expenditure product and process performance that are important to and directly serve your customers? how do these results compare with the performance of your competitors and other organizations with similar offerings?

– What are your key performance measures or indicators and in-process measures for the control and improvement of your Capital expenditure processes?

– In a project to restructure Capital expenditure outcomes, which stakeholders would you involve?

Balance sheet Critical Criteria:

Exchange ideas about Balance sheet tactics and differentiate in coordinating Balance sheet.

– Include all projected income and all projected cash disbursements (payments) Hows your cash flow?

– Are earnings and cash flows sufficient to cover interest payments and some principal repayments?

– Which accounts normally have a debit balance and which normally have a credit balance?

– What is the difference between current liabilities and long-term liabilities?

– What is the formula for the debt to equity ratio, and what does it measure?

– What are the cash flows from investing and financing activities?

– Have all costs to generate current expenses been recognized?

– Do auditors objectively evaluate their subordinates work?

– How quickly does a prospective customer pay its bills?

– How well has management employed the companys assets?

– Is revenue recognition aggressive or conservative?

– What are the accounting principles employed?

– What are expected losses in the future?

– What is the firms internal growth rate?

– What do profitability ratios measure?

– What are three profitability ratios?

– Are progress billings unapproved?

– Is gross profit holding?

– Are liabilities missing?

– What is the firms ROE?

Bank reconciliation Critical Criteria:

Debate over Bank reconciliation leadership and define Bank reconciliation competency-based leadership.

– Among the Capital expenditure product and service cost to be estimated, which is considered hardest to estimate?

– What sources do you use to gather information for a Capital expenditure study?

– Why should we adopt a Capital expenditure framework?

Capital cost Critical Criteria:

Learn from Capital cost visions and probe the present value of growth of Capital cost.

– Do we monitor the Capital expenditure decisions made and fine tune them as they evolve?

Capitalized interest Critical Criteria:

Set goals for Capitalized interest adoptions and integrate design thinking in Capitalized interest innovation.

– What are our needs in relation to Capital expenditure skills, labor, equipment, and markets?

– What are the Essentials of Internal Capital expenditure Management?

Cash flow statement Critical Criteria:

Co-operate on Cash flow statement decisions and be persistent.

– Does Capital expenditure systematically track and analyze outcomes for accountability and quality improvement?

Constant purchasing power accounting Critical Criteria:

Design Constant purchasing power accounting projects and know what your objective is.

– What are the disruptive Capital expenditure technologies that enable our organization to radically change our business processes?

– Do the Capital expenditure decisions we make today help people and the planet tomorrow?

– Risk factors: what are the characteristics of Capital expenditure that make it risky?

Contract management software Critical Criteria:

Confer re Contract management software outcomes and pioneer acquisition of Contract management software systems.

– Do several people in different organizational units assist with the Capital expenditure process?

– Who needs to know about Capital expenditure ?

– How do we Lead with Capital expenditure in Mind?

Convergence of accounting standards Critical Criteria:

Guide Convergence of accounting standards management and forecast involvement of future Convergence of accounting standards projects in development.

– What will be the consequences to the business (financial, reputation etc) if Capital expenditure does not go ahead or fails to deliver the objectives?

– What are internal and external Capital expenditure relations?

– How do we maintain Capital expenditures Integrity?

Cost accounting Critical Criteria:

Merge Cost accounting projects and triple focus on important concepts of Cost accounting relationship management.

– A compounding model resolution with available relevant data can often provide insight towards a solution methodology; which Capital expenditure models, tools and techniques are necessary?

– What other jobs or tasks affect the performance of the steps in the Capital expenditure process?

– Is cost accounting the answer?

Cost of goods sold Critical Criteria:

Analyze Cost of goods sold quality and create Cost of goods sold explanations for all managers.

– How do you determine the key elements that affect Capital expenditure workforce satisfaction? how are these elements determined for different workforce groups and segments?

– Who are the people involved in developing and implementing Capital expenditure?

– Does the Capital expenditure task fit the clients priorities?

Debits and credits Critical Criteria:

Adapt Debits and credits quality and diversify by understanding risks and leveraging Debits and credits.

– What are the key elements of your Capital expenditure performance improvement system, including your evaluation, organizational learning, and innovation processes?

– What are all of our Capital expenditure domains and what do they do?

– How do we manage Capital expenditure Knowledge Management (KM)?

– Do all accounting systems require using debits and credits?

Double-entry bookkeeping system Critical Criteria:

Derive from Double-entry bookkeeping system goals and define what our big hairy audacious Double-entry bookkeeping system goal is.

– In what ways are Capital expenditure vendors and us interacting to ensure safe and effective use?

Economic entity Critical Criteria:

Have a meeting on Economic entity decisions and balance specific methods for improving Economic entity results.

– How can we incorporate support to ensure safe and effective use of Capital expenditure into the services that we provide?

– How can the value of Capital expenditure be defined?

Expenses versus Capital Expenditures Critical Criteria:

Extrapolate Expenses versus Capital Expenditures tactics and look at it backwards.

– Think about the kind of project structure that would be appropriate for your Capital expenditure project. should it be formal and complex, or can it be less formal and relatively simple?

– How can you measure Capital expenditure in a systematic way?

– What are the long-term Capital expenditure goals?

FIFO and LIFO accounting Critical Criteria:

Examine FIFO and LIFO accounting failures and budget the knowledge transfer for any interested in FIFO and LIFO accounting.

– Does Capital expenditure include applications and information with regulatory compliance significance (or other contractual conditions that must be formally complied with) in a new or unique manner for which no approved security requirements, templates or design models exist?

– What knowledge, skills and characteristics mark a good Capital expenditure project manager?

Fair value Critical Criteria:

Extrapolate Fair value adoptions and mentor Fair value customer orientation.

– How do you incorporate cycle time, productivity, cost control, and other efficiency and effectiveness factors into these Capital expenditure processes?

– How does the organization define, manage, and improve its Capital expenditure processes?

– What is the purpose of Capital expenditure in relation to the mission?

– Are estimated fair values unbiased?

Financial accounting Critical Criteria:

Focus on Financial accounting management and acquire concise Financial accounting education.

– Marketing budgets are tighter, consumers are more skeptical, and social media has changed forever the way we talk about Capital expenditure. How do we gain traction?

– What are the business goals Capital expenditure is aiming to achieve?

Financial audit Critical Criteria:

Investigate Financial audit tasks and arbitrate Financial audit techniques that enhance teamwork and productivity.

– Consider your own Capital expenditure project. what types of organizational problems do you think might be causing or affecting your problem, based on the work done so far?

– Does Capital expenditure analysis show the relationships among important Capital expenditure factors?

– What are the top 3 things at the forefront of our Capital expenditure agendas for the next 3 years?

Financial statement Critical Criteria:

Transcribe Financial statement planning and display thorough understanding of the Financial statement process.

– How do we Identify specific Capital expenditure investment and emerging trends?

– How Are Financial Statements Used?

Fixed asset Critical Criteria:

Do a round table on Fixed asset goals and forecast involvement of future Fixed asset projects in development.

– What are our best practices for minimizing Capital expenditure project risk, while demonstrating incremental value and quick wins throughout the Capital expenditure project lifecycle?

– Have you identified your Capital expenditure key performance indicators?

– What is the amount of fixed assets?

Forensic accounting Critical Criteria:

Study Forensic accounting management and devote time assessing Forensic accounting and its risk.

– How do we ensure that implementations of Capital expenditure products are done in a way that ensures safety?

Fund accounting Critical Criteria:

Boost Fund accounting goals and slay a dragon.

– How do we know that any Capital expenditure analysis is complete and comprehensive?

General journal Critical Criteria:

Dissect General journal quality and oversee implementation of General journal.

– Can Management personnel recognize the monetary benefit of Capital expenditure?

General ledger Critical Criteria:

Consider General ledger engagements and develop and take control of the General ledger initiative.

– Do we aggressively reward and promote the people who have the biggest impact on creating excellent Capital expenditure services/products?

Generally accepted accounting principles Critical Criteria:

Understand Generally accepted accounting principles outcomes and reinforce and communicate particularly sensitive Generally accepted accounting principles decisions.

– Are there any disadvantages to implementing Capital expenditure? There might be some that are less obvious?

– What tools and technologies are needed for a custom Capital expenditure project?

– Are assumptions made in Capital expenditure stated explicitly?

Generally accepted auditing standards Critical Criteria:

Apply Generally accepted auditing standards results and budget for Generally accepted auditing standards challenges.

– Meeting the challenge: are missed Capital expenditure opportunities costing us money?

– How can skill-level changes improve Capital expenditure?

Going concern Critical Criteria:

Steer Going concern engagements and probe the present value of growth of Going concern.

– What new services of functionality will be implemented next with Capital expenditure ?

Governmental accounting Critical Criteria:

Read up on Governmental accounting strategies and customize techniques for implementing Governmental accounting controls.

– Do we cover the five essential competencies-Communication, Collaboration,Innovation, Adaptability, and Leadership that improve an organizations ability to leverage the new Capital expenditure in a volatile global economy?

– How can you negotiate Capital expenditure successfully with a stubborn boss, an irate client, or a deceitful coworker?

Historical cost Critical Criteria:

Align Historical cost tactics and correct Historical cost management by competencies.

– Do those selected for the Capital expenditure team have a good general understanding of what Capital expenditure is all about?

– Does Capital expenditure appropriately measure and monitor risk?

Income statement Critical Criteria:

Pilot Income statement failures and inform on and uncover unspoken needs and breakthrough Income statement results.

– How well are the companys assets being employed to generate sales revenue?

– How quickly does the prospective credit customer pay its bills?

– Was cash used to buy stocks, bonds or other investments?

– How much money came into the firm from issuing stock?

– What are the executory contracts not recognized?

– Were some investments sold that brought in cash?

– Are mark-to-market prices from liquid markets?

– Is too much cash tied up in inventories?

– What is the earnings per share (EPS)?

– Are receivables coming in too slowly?

– What constitutes a satisfactory ROA?

– What do liquidity ratios measure?

– Are billings in excess of costs?

– What do leverage ratios measure?

– What is a balance sheet?

Internal audit Critical Criteria:

Extrapolate Internal audit risks and modify and define the unique characteristics of interactive Internal audit projects.

– How do we engage divisions, operating units, operations, internal audit, risk management, compliance, finance, technology, and human resources in adopting the updated framework?

– Have we established unit(s) whose primary responsibility is internal audit, Quality Assurance, internal control or quality control?

– When was your last SWOT analysis for Internal Audit?

International Financial Reporting Standards Critical Criteria:

Graph International Financial Reporting Standards tactics and report on setting up International Financial Reporting Standards without losing ground.

– Can we add value to the current Capital expenditure decision-making process (largely qualitative) by incorporating uncertainty modeling (more quantitative)?

International Standards on Auditing Critical Criteria:

Think carefully about International Standards on Auditing strategies and figure out ways to motivate other International Standards on Auditing users.

– Think of your Capital expenditure project. what are the main functions?

Luca Pacioli Critical Criteria:

Guide Luca Pacioli decisions and plan concise Luca Pacioli education.

– What management system can we use to leverage the Capital expenditure experience, ideas, and concerns of the people closest to the work to be done?

– Is maximizing Capital expenditure protection the same as minimizing Capital expenditure loss?

– Who is the main stakeholder, with ultimate responsibility for driving Capital expenditure forward?

Management Accounting Principles Critical Criteria:

Define Management Accounting Principles adoptions and improve Management Accounting Principles service perception.

– What may be the consequences for the performance of an organization if all stakeholders are not consulted regarding Capital expenditure?

– Are we making progress? and are we making progress as Capital expenditure leaders?

– What are the record-keeping requirements of Capital expenditure activities?

Management accounting Critical Criteria:

Do a round table on Management accounting governance and oversee Management accounting requirements.

– How will you know that the Capital expenditure project has been successful?

Management discussion and analysis Critical Criteria:

Judge Management discussion and analysis planning and slay a dragon.

– Does Capital expenditure create potential expectations in other areas that need to be recognized and considered?

– Are we Assessing Capital expenditure and Risk?

Matching principle Critical Criteria:

Demonstrate Matching principle issues and budget for Matching principle challenges.

– Are there any easy-to-implement alternatives to Capital expenditure? Sometimes other solutions are available that do not require the cost implications of a full-blown project?

Notes to the financial statements Critical Criteria:

Participate in Notes to the financial statements leadership and create Notes to the financial statements explanations for all managers.

– What is the total cost related to deploying Capital expenditure, including any consulting or professional services?

Operating expense Critical Criteria:

Devise Operating expense planning and customize techniques for implementing Operating expense controls.

– Is Capital expenditure Required?

Operational costs Critical Criteria:

Concentrate on Operational costs visions and oversee implementation of Operational costs.

– In addition, CSPs are often challenged to reduce their overheads and operational costs. Cost reduction initiatives can be difficult to manage and it is essential to target the right areas. Where can costs reasonably be reduced or margins improved without any service disruption or without affecting service levels?

– We are are often challenged to reduce our overheads and operational costs. Cost reduction initiatives can be difficult to manage and it is essential to target the right areas. Where can costs reasonably be reduced or margins improved without any service disruption or without affecting service levels?

– Have relevant operational costs been included in NPV calculation?

Positive accounting Critical Criteria:

Add value to Positive accounting visions and customize techniques for implementing Positive accounting controls.

– Is the scope of Capital expenditure defined?

Revenue recognition Critical Criteria:

Face Revenue recognition results and adjust implementation of Revenue recognition.

– What are the Key enablers to make this Capital expenditure move?

Sarbanes–Oxley Act Critical Criteria:

Troubleshoot Sarbanes–Oxley Act risks and overcome Sarbanes–Oxley Act skills and management ineffectiveness.

Social accounting Critical Criteria:

Understand Social accounting tactics and get the big picture.

Statement of changes in equity Critical Criteria:

Adapt Statement of changes in equity visions and be persistent.

T accounts Critical Criteria:

Categorize T accounts decisions and check on ways to get started with T accounts.

– Are vendor default accounts and passwords disabled or changed on production systems before putting a system into production?

– When a Capital expenditure manager recognizes a problem, what options are available?

– Who has what accounts?

Tax accounting Critical Criteria:

Contribute to Tax accounting failures and create a map for yourself.

– What are the success criteria that will indicate that Capital expenditure objectives have been met and the benefits delivered?

– Are accountability and ownership for Capital expenditure clearly defined?

Tax accounting in the United States Critical Criteria:

Sort Tax accounting in the United States failures and separate what are the business goals Tax accounting in the United States is aiming to achieve.

– Who sets the Capital expenditure standards?

– Is a Capital expenditure Team Work effort in place?

Total cost of ownership Critical Criteria:

Demonstrate Total cost of ownership leadership and interpret which customers can’t participate in Total cost of ownership because they lack skills.

Trial balance Critical Criteria:

Chat re Trial balance goals and attract Trial balance skills.

– For your Capital expenditure project, identify and describe the business environment. is there more than one layer to the business environment?

– What are your most important goals for the strategic Capital expenditure objectives?

Unit of account Critical Criteria:

Judge Unit of account goals and triple focus on important concepts of Unit of account relationship management.

– Who will be responsible for documenting the Capital expenditure requirements in detail?

Conclusion:

This quick readiness checklist is a selected resource to help you move forward. Learn more about how to achieve comprehensive insights with the Capital expenditure Self Assessment:

https://store.theartofservice.com/Capital-expenditure-Complete-Self-Assessment/

Author: Gerard Blokdijk

CEO at The Art of Service | http://theartofservice.com

gerard.blokdijk@theartofservice.com

https://www.linkedin.com/in/gerardblokdijk

Gerard is the CEO at The Art of Service. He has been providing information technology insights, talks, tools and products to organizations in a wide range of industries for over 25 years. Gerard is a widely recognized and respected information expert. Gerard founded The Art of Service consulting business in 2000. Gerard has authored numerous published books to date.

External links:

To address the criteria in this checklist, these selected resources are provided for sources of further research and information:

Capital expenditure External links:

[PDF]Capital Expenditure Policy – University of Texas System
https://www.utsystem.edu/sites/default/files/policies/uts/uts168.pdf

Capital Expenditure Policy | Expense | Chief Financial Officer
https://www.scribd.com/document/349945017/Capital-Expenditure-Policy

Accounting networks and associations External links:

Accounting networks and associations – Revolvy
https://broom02.revolvy.com/topic/Accounting networks and associations

Accounting period External links:

Accounting Period, Reporting Period: Defined and Explained
https://www.business-case-analysis.com/accounting-period.html

What is an accounting period? | AccountingCoach
http://accountingcoach.com/blog/what-is-an-accounting-period

Change in Accounting Period – IRS Tax Map
https://taxmap.irs.gov/taxmap/ts0/changeinaccounting_o_1bf50f6f.htm

Accounting research External links:

Accounting Research Bulletins – ARB
https://www.investopedia.com/terms/a/accounting-research-bulletin.asp

HARC – Hawai’i Accounting Research Conference
http://manoa.hawaii.edu/harc

Accounting standards External links:

FASB Accounting Standards Codification®
https://asc.fasb.org

FASB Accounting Standards Codification
https://www.iasplus.com/en-us/standards/fasb

[PDF]Accounting Standards and Procedures For Counties
https://www.sco.ca.gov/Files-ARD-Local/ASP_Manual.pdf

Annual report External links:

Division of Revenue – ANNUAL REPORT
http://www.state.nj.us/treasury/revenue/dcr/programs/ann_rpt.shtml

Annual Report Filings – ilsos.gov
https://www.ilsos.gov/soar

Annual Reports | Investors Title
https://www.invtitle.com/investors-annual-reports

Balance sheet External links:

Balance Sheet – Owner’s Equity | AccountingCoach
https://www.accountingcoach.com/balance-sheet/explanation/3

Bank reconciliation External links:

Bank Reconciliation Flashcards | Quizlet
https://quizlet.com/30459699/bank-reconciliation-flash-cards

Sample Bank Reconciliation with Amounts | …
https://www.accountingcoach.com/bank-reconciliation/explanation/2

The Bank Reconciliation Flashcards | Quizlet
https://quizlet.com/20030505/the-bank-reconciliation-flash-cards

Capital cost External links:

[PDF]5.0 COST ANALYSIS 5.1 Capital Cost Analytical …
https://scag.ca.gov/Documents/finAA_PEROW_Section05.pdf

Capital Cost Database | FTA
https://www.transit.dot.gov/capital-cost-database

Capital Cost Estimator – DWSIM – Chemical Process …
http://dwsim.inforside.com.br/wiki/index.php?title=Capital_Cost_Estimator

Capitalized interest External links:

Capitalized interest – Accounting Play
https://accountingplay.com/glossary/capitalized_interest

What is capitalized interest? | AccountingCoach
http://accountingcoach.com/blog/capitalized-interest-capitalization

Capitalized Interest – Pay More Later – The Balance
https://www.thebalance.com/capitalize-interest-315836

Cash flow statement External links:

Cash Flow Statement | Explanation | AccountingCoach
https://www.accountingcoach.com/cash-flow-statement/explanation

AAPL Annual Cash Flow Statement – Apple Inc. Annual …
https://www.marketwatch.com/investing/stock/aapl/financials/cash-flow

Free Cash Flow Statement Templates | Smartsheet
https://www.smartsheet.com/free-cash-flow-statement-templates

Constant purchasing power accounting External links:

[PDF]Constant Purchasing Power Accounting 11 …
https://link.springer.com/content/pdf/10.1007/978-1-349-16613-8_4.pdf

Constant purchasing power accounting | CourseNotes
http://www.course-notes.org/taxonomy/term/1054408

Constant Purchasing Power Accounting – liquisearch.com
https://www.liquisearch.com/constant_purchasing_power_accounting

Contract management software External links:

ContractSafe | Free cloud contract management software
https://www.contractsafe.com

Ironclad – Contract management software for legal teams
https://www.ironcladapp.com

CobbleStone Systems: Contract Management Software
https://freeholdcm.cobblestonesystems.com

Convergence of accounting standards External links:

Video – Videos on the Convergence of Accounting Standards
https://www.ifrs.com/video.html

Cost accounting External links:

Cost Accounting – AbeBooks
https://www.abebooks.com/book-search/title/cost-accounting

[PDF]Cost Accounting Policies and Procedures Manual
https://www.sco.ca.gov/Files-ARD-Local/CUCCAC Manual.pdf

What is cost accounting? | AccountingCoach
https://www.accountingcoach.com/blog/what-is-cost-accounting

Cost of goods sold External links:

What is the cost of goods sold? | AccountingCoach
https://www.accountingcoach.com/blog/cost-of-goods-sold-2

[PDF]Form 1125-A Cost of Goods Sold – Internal Revenue …
https://www.irs.gov/pub/irs-pdf/f1125a.pdf

Cost Of Goods Sold (COGS) | Investopedia
https://www.investopedia.com/terms/c/cogs.asp

Debits and credits External links:

Debits and Credits – Accounting Play
https://accountingplay.com/debits-and-credits

Debits and credits — AccountingTools
http://accountingtools.com/debits-and-credits

Debits and Credits in Double-Entry Bookkeeping
https://www.thebalance.com/what-are-debits-credits-393007

Double-entry bookkeeping system External links:

Double-Entry Bookkeeping System | QuickBooks® Canada
https://quickbooks.intuit.com/ca/debits-and-credits

Expenses versus Capital Expenditures External links:

Expenses versus Capital Expenditures – YouTube
https://www.youtube.com/watch?v=Al8eshNTPyM

FIFO and LIFO accounting External links:

FIFO and LIFO accounting? | Yahoo Answers
https://answers.yahoo.com/question/index?qid=20120101111242AA0TAIo

FIFO and LIFO accounting.? | Yahoo Answers
https://answers.yahoo.com/question/index?qid=20080331073518AAEnp4V

Fair value External links:

What Is Fair Value? – Morningstar, Inc.
http://news.morningstar.com/classroom2/course.asp?docId=144047&page=2

Calculating Fair Value – CME Group
http://www.cmegroup.com/trading/equity-index/fairvalue.html

Fair Value Accounting Definition from Financial Times …
http://lexicon.ft.com/Term?term=fair-value-accounting

Financial accounting External links:

“Financial Accounting” by Suneel Maheshwari
https://knowledge.library.iup.edu/accounting_books/60

Financial accounting (Book, 2004) [WorldCat.org]
http://www.worldcat.org/title/financial-accounting/oclc/50583489

Financial accounting is a specialized form of accounting that keeps track of transactions.
http://Reference: www.accountingcoach.com/financial-accounting/explanation

Financial audit External links:

Private School Choice Programs-Financial Audit | …
https://dpi.wi.gov/sms/choice-programs/financial-audit

U.S. GAO – Financial Audit Manual
https://www.gao.gov/financial_audit_manual/overview

Financial statement External links:

Accounting Reports & Financial Statement Templates
https://quickbooks.intuit.com/accounting-reports

Financial Statement | North Shore Bank
https://www.northshorebank.com/about-us/financial-statement.aspx

FINANCIAL STATEMENT FILING & STEP THROUGH GUIDE. Important Changes: The NAIC is using a streamlined formulaic approach for …
http://[PDF]Form M-433I Rev. 8/13 Statement of Financial Condition …

Fixed asset External links:

Fixed Assets – Bloomberg BNA
https://www.bnasoftware.com/solutions/fixed-assets

ProSeries® Fixed Asset Manager from Intuit – ProConnect
https://proconnect.intuit.com/proseries/add-ons/fixed-asset-manager

Accounting For Fixed Assets Under U.S. GAAP
https://www.proformative.com/questions/accounting-for-fixed-assets

Forensic accounting External links:

Forensic Accounting | FBIJOBS
https://www.fbijobs.gov/career-paths/forensic-accounting

General journal External links:

What is a General Journal? – Definition | Meaning | …
http://myaccountingcourse.com/accounting-dictionary/general-journal

[PDF]CHAPTER 7 – General Journal Entries
http://www.k12.wa.us/safs/INS/ACC/0405/07.pdf

[PDF]points · General Journal – MGMT-026
https://mgmt026.files.wordpress.com/2014/11/mgmt-026-chapter-11-hw.pdf

General ledger External links:

How to Understand and Set Up a General Ledger: 15 Steps
https://www.wikihow.com/Understand-and-Set-Up-a-General-Ledger

US Standard General Ledger (USSGL) – Bureau of the …
https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm

ONESOURCE General Ledger Manager | Not Logged In
https://glm.onesourcetax.com

Generally accepted accounting principles External links:

80.20 – Generally Accepted Accounting Principles
http://ofm.wa.gov/policy/80.20.htm

Generally Accepted Accounting Principles – GAAP
http://investopedia.com/terms/g/gaap.asp

Generally accepted auditing standards External links:

AU 150 Generally Accepted Auditing Standards – PCAOB
https://pcaobus.org/Standards/Auditing/Pages/AU150.aspx

Generally Accepted Auditing Standards Quiz – By …
https://www.sporcle.com/games/pirateonwheels/gaas_stds

Generally Accepted Auditing Standards – GAAS
https://www.investopedia.com/terms/g/gaas.asp

Going concern External links:

A going concern (eBook, 2015) [WorldCat.org]
http://www.worldcat.org/title/going-concern/oclc/907950170

[PDF]Going Concern Questionnaire – Texas Department of …
http://www.tdi.texas.gov/title/documents/Going_Concern_Questi.pdf

“Archer” A Going Concern (TV Episode 2011) – IMDb
http://www.imdb.com/title/tt1833264

Governmental accounting External links:

Governmental Accounting Standards Board (GASB) – …
http://persi.idaho.gov/employers/gasb.cfm

[PDF]Governmental Accounting Standards Board (GASB), …
https://www.sco.ca.gov/Files-ARD/CAFR/GASB_49_Information_Summary.pdf

Governmental Accounting: Fundamental Principles …
https://www.bna.com/Governmental-Accounting-Principles-p9448

Historical cost External links:

Historical Cost – Accounting Simplified
http://business-accounting-guides.com/historical-cost

Historical cost — AccountingTools
https://www.accountingtools.com/articles/what-is-historical-cost.html

Historical Cost Accounting Defined – investopedia.com
https://www.investopedia.com/terms/h/historical-cost.asp

Income statement External links:

AT&T Inc. (T) Income Statement – NASDAQ.com
http://www.nasdaq.com/symbol/t/financials?query=income-statement

AMZN Annual Income Statement – Amazon.com Inc. …
https://www.marketwatch.com/investing/stock/amzn/financials

TSLA Annual Income Statement – Tesla Inc. Annual Financials
https://www.marketwatch.com/investing/stock/tsla/financials

Internal audit External links:

Global Institute of Internal Auditors
https://global.theiia.org/Pages/globaliiaHome.aspx

Institute of Internal Auditors – Official Site
https://na.theiia.org/Pages/IIAHome.aspx

Internal Audit
https://www.aicpa.org/about/jobsataicpa/internalaudit.html

International Financial Reporting Standards External links:

International Financial Reporting Standards – IFRS
https://www.investopedia.com/terms/i/ifrs.asp

[PDF]International Financial Reporting Standards (IFRS)
https://www.ifrs.com/pdf/IFRSUpdate_V8.pdf

Luca Pacioli External links:

Amazon.com: Luca Pacioli: Books
http://www.amazon.com/s?rh=i:books,p_27:Luca Pacioli

Luca Pacioli | Italian mathematician | Britannica.com
https://www.britannica.com/biography/Luca-Pacioli

Management accounting External links:

Title Management Accounting – Scribd
https://www.scribd.com/document/314459484/Title-Management-Accounting

Management Accounting Careers | Accounting.com
http://www.accounting.com/careers/management-accounting

Management accounting (Book, 2004) [WorldCat.org]
http://www.worldcat.org/title/management-accounting/oclc/52381125

Management discussion and analysis External links:

[PDF]Management Discussion and Analysis (MD&A)
http://www.opi.mt.gov/pdf/schoolfinance/GASB/MD&AModel.pdf

Management Discussion and Analysis – MD&A – Investopedia
https://www.investopedia.com/terms/m/mdanalysis.asp

Sample Management Discussion and Analysis (MD&A) Note: This template is provided as a background for the MD&A. Districts have been preparing the MD&A for a …
http://Management discussion and analysis. (eJournal / …

Matching principle External links:

What is Matching Principle? definition and meaning
http://www.investorwords.com/16565/matching_principle.html

What is the matching principle? | AccountingCoach
https://www.accountingcoach.com/blog/what-is-the-matching-principle

Matching Principle Flashcards | Quizlet
https://quizlet.com/4798855/matching-principle-flash-cards

Notes to the financial statements External links:

Notes to the Financial Statements- Reporting …
https://fmx.cpa.texas.gov/fmx/pubs/afrrptreq/notes

[PDF]Notes to the Financial Statements Template – modiphy
https://flux.modiphy.com/files/view/14228

Notes To The Financial Statements – Investopedia
https://www.investopedia.com/terms/f/footnote.asp

Operating expense External links:

[PDF]OIL AND GAS OPERATING EXPENSE DATA FOR 20
https://www.boe.ca.gov/Assessors/pdf/566k-rev08-08-10.pdf

Operating expense financial definition of operating expense
https://financial-dictionary.thefreedictionary.com/operating+expense

Operating Expense Ratio – OER – Investopedia
https://www.investopedia.com/terms/o/operating-expense-ratio.asp

Operational costs External links:

Examples of Operational Costs | Chron.com
http://smallbusiness.chron.com/examples-operational-costs-24121.html

How to Reduce Operational Costs – Entrepreneur
https://www.entrepreneur.com/article/293003

Increase Client Collections While Reducing Operational Costs
http://site.instamed.com/billingservices

Positive accounting External links:

POSITIVE ACCOUNTING – Google+
https://plus.google.com/100525753131735080562

Positive Accounting – Positive Accounting Ltd
https://positiveaccountingltd.co.uk

Positive Accounting Solutions, LLC, Home.
https://www.positiveaccountingsolutions.com

Revenue recognition External links:

Revenue Recognition – AbeBooks
https://www.abebooks.com/book-search/title/revenue-recognition

Topic 13: Revenue Recognition – SEC.gov
https://www.sec.gov/interps/account/sabcodet13.htm

Revenue Recognition Definition | Investopedia
http://investopedia.com/terms/r/revenuerecognition.asp

Social accounting External links:

What is Social Accounting? (with pictures) – wiseGEEK
http://www.wisegeek.com/what-is-social-accounting.htm

[PDF]A 2005 SOCIAL ACCOUNTING MATRIX (SAM) FOR …
https://www.gtap.agecon.purdue.edu/resources/download/4257.pdf

[PDF]Social Accounting Matrix (SAM) for analysing …
http://www.fao.org/docs/up/easypol/936/sam_policy_impact_analysis_130en.pdf

Statement of changes in equity External links:

Statement of Changes in Equity : OpenReference
https://orwiki.org/t:CSCE

T accounts External links:

T Accounts
http://www.accounting-basics-for-students.com/T-accounts.html

Manage My AT&T Accounts – myAT&T Registration
https://myattwg.att.com/olam/unauth/submitAccountRegistration.myworld

Tax accounting External links:

Courses – Tax Accounting
https://www.accountingedu.org/tax-accounting.html

Tax Accounting – Investopedia
http://investopedia.com/terms/t/tax-accounting.asp

Total cost of ownership External links:

Understanding Total Cost of Ownership (TCO) in Business
https://www.thebalance.com/total-cost-of-ownership-tco-2276009

Data Center TCO (total cost of ownership) – Ongoing Operations
https://ongoingoperations.com/data-center-pricing-credit-unions

Trial balance External links:

Trial Balance | Explanation & Example – Accounting-Simplified
http://accounting-simplified.com/trial-balance.html

What Causes the Trial Balance to Be Unequal? | Chron.com
http://smallbusiness.chron.com/causes-trial-balance-unequal-35498.html

Trial Balance – Video | Investopedia
http://investopedia.com/video/play/trial-balance

Unit of account External links:

What is Unit Of Account? definition and meaning
http://www.investorwords.com/17812/unit_of_account.html