Financial statement analysis enables the financial statement user to make
informed decisions about a company.
When analyzing financial statements, three major characteristics of a company are
generally evaluated: (a) l
Temporary and Long-Term Investments
(S.O. 1) Corporations purchase investments because (1) they may have excess
cash, (2) they generate earnings from investment income, and (3) for strategic
Accounting for Short-Term Debt Invest
Purpose and Usefulness of the Statement of Cash Flows
(S.O. 1) The fourth basic financial statement is the statement of cash flows. The primary purpose of the statement is to provide information about an entity's cash receipts and cash p
F T S
This module is prepared as an introductory lesson in Statistical Package for Social Sciences
(SPSS), now also known as Predictive Analysis Software (PASW). The most important part of this
ACCOUNTING FOR LEASES
Kieso, Weygandt, and Warfield
Accounting for Leases
nature of a lease
TEACHERS PERFORMANCE AND THE RELATED
FACTORS OF DIFFERENT COLLEGES AT
LAGUNA STATE POLYTECHNIC UNIVERSITY
SAN PABLO CITY CAMPUS
ACADEMIC YEAR, 2010-2011
A Research Paper
Presented to the
Faculty of the College of Teacher Education
Laguna State Polytechnic
Analysis of Variance (ANOVA)
used to test for significant differences among sample
differs from t-test since more than 2 groups are tested,
one factor (independent variable) is analyzed, also
called the grouping variabl
TUWID NA DAAN O BAGONG UMAGA
(Sa pagbukas ng tabing, unang makikita ang tipikal na sitwasyon ng bansa:
traffic, siksikan na bus, paroot paritong mga tao, mga batang
namamalimos,mga tambay, mga papasok sa trabaho o eskwela, nag-aaway,
The Corporate Form of Organization
(S.O. 1) A corporation is an entity created by law that is separate and distinct
from its owners and its continued existence is dependent upon the corporate
statutes of the state in which it is incorpor
(S.O. 1) A current liability is a debt that can reasonably be expected to be paid (1) from existing
current assets or in the creation of other current liabilities, and (2) within one year or the operating
(S.O. 1) Plant assets are resources that have a physical substance ( a definite size and shape),
are used in the operations of a business and are not intended for sale to customers. They are also
called property, plant, and
(S.O. 1) Accounting is an information system that identifies, records, and communicates
the economic events of an organization to interested users.
a. The first part of the process, identifying, involves selecting thos
(S.O. 1) An account is an individual accounting record of increases and decreases in a
specific asset, liability, or stockholders equity item.
In its simplest form, an account consists of (a) the title of the account, (b)
(S.O. 1) The time period (or periodicity) assumption assumes that the economic life of a
business can be divided into artificial time periods.
Accounting time periods are generally a month, a quarter, or a year.
Preparing a Worksheet
(S.O. 1) The steps in preparing a work sheet are:
a. Prepare a trial balance on the work sheet.
b. Enter the adjustments in the adjustments columns.
c. Enter adjusted balances in the adjusted trial balance columns.
Measuring Net Income
(S.O. 1) A merchandiser is an enterprise that buys and sells goods to earn a profit. Merchand isers that purchase and sell directly to consumers are retailers, and those that sell to retailers are
known as wholesaler
(S.O. 1) Merchandise inventory has two common characteristics: (a) it is owned by the company and (b) it is in a form ready for sale in the ordinary course of business.
A manufacturer's inventory is usually class
(S.O. 1) Generally accepted accounting principles (GAAP) are a set of standards and
rules that are recognized as a general guide for financial reporting purposes. These
principles must have "substantial authoritative support."
(S.O. 1) Internal control consists of the plan of organization and all the related methods and
measures adopted within a business to (a) safeguard its assets and (b) enhance the accuracy
and reliability of its accounting
Types of Receivables
(S.O. 1) Receivables are claims that are expected to be collected in cash. The
three major classes of receivables are usually classified as: (a) accounts, (b)
notes, and (c) other.
Accounts receivable are amounts
Republic of the Philippines
Department of Transportation and Communications
MARITIME INDUSTRY AUTHORITY
Form No. QMS 10/1-3
Revision No/Date: 0/15 Nov 2010
Dear JUDE DANIEL ARWIN ZAFRA,
Thank you for scheduling an appointment with MARINA.