Accounting for Bonds
Accounting for Bonds Definition Bonds Payable is the promissory note which the company uses to raise funds from the investor ...
Read More
Read More
Accounting for Convertible Bonds
Accounting for Convertible Bonds Convertible bond is a type of bond which allows the holder to convert to common stock ...
Read More
Read More
Risk of Material Misstatement for Inventory
Risk of Material Misstatement for Inventory Overview Risk of material misstatement for inventory is the probability that there is a ...
Read More
Read More
Change in Accounting Policy
Change in Accounting Policy What is Accounting Policy? Accounting policy is the principle, rule, and practice that company uses as ...
Read More
Read More
Sufficient Appropriate Audit Evidence
Sufficient Appropriate Audit Evidence Overview Auditors have the responsibility to obtain sufficient appropriate audit evidence. In this case, we should ...
Read More
Read More
Deviation from Internal Control
Deviation from Internal Control Deviation from internal control is the situation when company designs internal control but it cannot manage ...
Read More
Read More
3 Types of Audit Risk
3 Types of Audit Risk Audit risk is the risk that auditors give a clean opinion on financial statements that ...
Read More
Read More
Assets Management Ratio
Assets Management Ratio Assets management ratio is the tool to measure company effectiveness and efficiency in using assets to generate ...
Read More
Read More
Cost to Income Ratio
Cost to Income Ratio Overview Cost to income ratio is the measurement that is used in the company in order ...
Read More
Read More
Net Operating Assets
Net Operating Assets Net Operating Assets are the company operating assets less operating liabilities. It is one of the methods ...
Read More
Read More
Monetary Unit Assumption
Monetary Unit Assumption The monetary unit assumption is the accounting concept that only records the business transaction in monetary unit ...
Read More
Read More
Expense Reimbursement
Expense Reimbursement Reimbursement is the payment that company pays to staff, customer and other parties to settle the expenses that ...
Read More
Read More