Nodo System : 為之於未有 治之於未亂 : 小企業與公益團體專用的管理 整合 行銷 決策軟體
ACCOUNTING PRINCIPLE : 最好的教科書範本 :
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. Internal Control
. GAAP : Generally Accepted Accountiong Principles
. Component of the Master Budget
. Qualitative characteristics of accounting information
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Internal Control What nodo can do for you.
. .The first thing we need to realize : 善用電腦快樂工作
. ...It cannot be made 100% foolproof.
. ...Casualty insurance. 圖表控管
. ...A good system ensures that it is almost impossible for one person to perpetrate a fraud. 責任分攤
. .Internal control = administrative controls + accounting controls
. ..Administrative controls : procedures and methods -> efficiency and compliance
. ...time & motion studies, performance reports, statistical analyses... 績效統計+員工評鑑
. ..Types of accounting controls and their components
. ...Personel controls
. ....Employee competence 權責行事曆
. ....Clear assignment of responsibility : sourse of error 文件=負責資料員工=電腦資料 : 異常+檢討+更正
. ....Division of work : impossible for one person to perpetrate a fraud 無為架構 = 自我管理+前後手
. ....Rotation of duties
. ...Records controls
. ....Custodianship : the person assigned the custodianship of resources must not have acce records & resources
. ....Adequacy : timely, accurate, and reliable, 時序+一筆對一筆+與外界相關文件 = 1287,1288,2216,1475...
. ....Documentation : adequate audit trail = lingo = tracing 時序+與外界相關文件+流程控管
. ...Checks and balances
. ....Reconciliation 各部門間資訊整合
. ....Internal audits : error & irregularities, follow procedure & policy, uncover inefficeency 進度 + 異常 + 全程效率 = 7351
. ....External audits : CPA, system analyst, 容易勾稽 + 可追蹤細節 + 邏輯理解
GAAP : Generally Accepted Accountiong Principles
. .The basic assumptions of GAAP
. ..The business entity concept
. ..The accounting period concept
. ..The going concern concept
. ..The stable dollar concept
. .The basic principles of GAAP
. ..The cost principle : historical cost 成本流程 = 2785
. ..The matching principle : same time period of revenues & expenses 收入成本控管 = 2789
. ..The revenue-recognition principle : 收入流程 = 2781
. ...* The earning process is essentially complete
. ...* An exchange has taken place
. ...The point-of-sale method
. ...The installment sales method
. ...The percetage_of-completion method
. ...The production method
. ..The expense-recognition principle 相關類似 = 1371 = 相關客戶廠商憑證金額日期科子目....
. ..The full disclosure principle : 全面有秩序
. ..The consistency principle 圖解+整合設定
. .The basic modifiers of GAAP
. ..Meteriality
. ..Conservatism
. ..Industry practices
Component of the Master Budget
. .Sales forecase
. .Budgeted schedule of cash collections
. .Budgeted schedule of purchases collections
. .Budgeted schedule of selling and administrative collections
. .Budgeted income statement
. .Budgeted retained earnings statement
Qualitative characteristics of accounting information
. .Usefulness 多用途 = 0992
. .Understandability 明白
. .Relevance 相關類似 = 1371
. .Reliability 外來文件
. .Timeliness 時序
. .Verifiability
. .Neutrality
. .Comparability
. .Completeness 全面有秩序