Monday, November 28, 2011

MATERIALS: COST ACCOUNTING

The following questions and answers are related to specific chapters in Management and Cost Accounting . They are downloadable as pdf files. Cost Accounting Cost Accounting-ANSWER You will be redirected to file4sharing.com if you encounter adfoc.us just click S...

ONLINE QUIZ- COST ACCOUNTING

Below are the links to Online Resources on which you can use in studying Cost Accounting. They are based on foreign author books usually in US which are part of the "Student Companion Site". Interactive Self Test Questions 1 Introduction to management accounting 2 An introduction to cost terms and concepts 3 Cost assignment 4 Accounting entries for a job costing system 5 Process costing 6 Joint and by-product costing 7 Income effects of alternative cost accumulation systems 8 Activity-based costing 9 Standard costing and variance analysis 1 10 Standard costing and variance analysis 2: further aspects 11...

SLIDES: BASIC ACCOUNTING

You can download the following Power Point Presentations, based on College Accounting by Price, Haddock, Farina 12ed Accounting: The Language of Business Analyzing Business Transactions Analyzing Business Transactions Using T Accounts The General Journal and the General Ledger Adjustments and the Worksheet Closing Entries and the Postclosing Trial Balance For Narrated Slides, (you can hear a voice explaining the slide) Accounting: The Language of Business Analyzing Business Transactions Analyzing Business Transactions Using T Accounts The General Journal and the General Ledger Adjustments and the Worksheet Closing Entries and the Postclosing Trial Balance NOTE: IF YOU ENCOUNTER adfoc.us just click SK...

ONLINE QUIZ- BASIC ACCOUNTING

Below is the link to Online Resources on which you can use in studying Basic Accounting. They are based on foreign author books usually in US. They are part of the "Student Companion Site". Some topics are not applicable to the the Philippines due to differences in standards. COLLEGE ACCOUNTING, Price, Haddock, Farina 12 ed Accounting: The Language of Business Analyzing Business Transactions Analyzing Business Transactions Using T Accounts The General Journal and the General Ledger Adjustments and the Worksheet Closing Entries and the Postclosing Trial Balance If you encounter adfoc.us just click SK...

PARTNERSHIP

Below is the link to Online Resources on which you can use for studying accounting. They are based on foreign author books usually in US. They are part of the "Student Companion Site". Some topics are not applicable  to the the Philippines due to differences in standards. Partnership Online Q...

Sunday, November 27, 2011

CAT TRAINING MODULES

If you are interested in taking CB Exam, here is the link... CB Module 1( Introduction to Accounting) CB Module 2 (Completing the Accounting Cycle) CB Module 3 Constructive Accounting-by suzy2 CAT Module 4 Special Journals If adfoc.us appears just click SK...

CPA BOARD EXAM SYLLABI

Here is a link to the CPA Licensure Examination Syllabi effective October 2006 Examination Theory of Accounts   Business law    Taxation   Management Services   Auditing Theory   Auditing Problems   ...

Saturday, November 26, 2011

About

You are probably reading my site because we have the same interest- the Accountancy profession. I have come on an idea of making a blog on which i can share my thoughts and ideas regarding our profession. This is dedicated to my colleague, aspiring CPAs and to those individuals interested in the same field.This site contains information regarding the current trends in standards, issues, exams, reactions, knowledge about accounting and other posts related to the field. You can also share knowledge on this site if you want, just leave a message on the chatbox. You can also post comments on the article for me to respond as soon as i can.  All materials in this site are properties of the Contributor, gathered from other websites,...

RETURN ON PICK UP LINE

Accountants seem very boring and unromantic. Guess again. Are you single? Would you like a higher Return on Pick-up Attempts Ratio? Yes? Then here it goes… If you were an item in my consolidated accounts, I will eliminate every journal entry except you. I'm just a deferred tax asset waiting to be recognized. I know i seem like a boring, mundane person, but if you take me at my face value, i could be more than you bargained for. My love for you is like land. It will never depreciate. You're a debit, and I'm the Credit you've always been waiting for. You should go out with me because i'm good at reconciling...balance sheet.. I'm like a hedging contract - I may hold you back sometimes, but I can give you security. Marriage is like an investment, but the only dividend you get is love Can...

ACCOUNTING PICK UP LINES

Accounting terms can always be twisted to create a wickedly funny pick-up line.Post some funny lines you come up with. Boy: Nag-aappreciate ka ba? Girl: Bakit? Boy: Amoy lupa ka kasi eh. ----- Boy: preferred stock ka ba? Girl: Bakit? Boy: ikaw kasi ang first priority ko eh. ----- CPA Boy Pickup: Bonds Payable ka ba? Girl: Bakit? CPA Boy Pickup: Ang laki kasi ng interest ko sa'yo! ----- CPA Boy Pickup: Revenue ka ba? Girl: Bakit? CPA Boy Pickup: Pag wala ka, naloloss kasi ako  ----- Boy: Inventory ka ba? Girl: Bakit? Boy: Because I count on you. ----- Girl: Cash equivalent ka ba? Boy: Bakit? Girl: Ipapaliquidate kita within 3 months hay0p ka!! ----- Boy: Intangible asset ka ba? Girl: Bakit? Boy: Hindi ko makita ang asset mo. Ala kang bo0bs. ^_^  ----- siguro...

Wednesday, November 23, 2011

BS ACCOUNTING TECHNOLOGY

BS in Accounting Technology in the Philippines The Bachelor of Science in Accounting Technology program aims to provide students with a strong foundation of knowledge and skills regarding accounting standards and techniques, in order to prepare them for careers as bookkeepers, auditors and accounting staff. Accounting Technician is a new terminology in the Philippine marketplace but is widely used in Australiaand the United Kingdomto identify a range of accounts or bookkeeping occupations working in all industries and sectors. An Accounting Technician carries out valuable accounting and related jobs. They work at all levels from account clerks to financial controllers. Can Accounting Technology graduates work as accountants? Graduates...

CAT EXAM SHEDULE DATES

Topnotch announced its upcoming CAT Review and CAT Examination dates: CAT part 1 – Certified Bookkeeper (CB) review – Nov 24 and Dec 4 exam – Dec 11 CAT part 2 – Registered Cost Accountant (RCA) review – Nov 24 and Dec 4 exam – Dec 11 FOR MORE INFO CONTACT Ralph Michael Licaros, CPA, CAT, RCA, MICB Head, Topnotch CAT Reviewers Accredited Review Provider, NIAT Phils. 0915-9427111 rmlicaros_cat@yahoo.com Visit their website www.catreviewers....

INTRODUCTION TO ACCOUNTING

The Role of Accounting in Starting a Business Categorize business types and organizational forms. Business Types Manufacturing businesses make products from raw inputs. Merchandising businesses sell manufactured goods to customers. Service businesses provide service to customers or clients; they do not make or sell products. Organizational Forms Sole proprietorships are owned by one individual, are relatively inexpensive to form, and are not legally separate from their owners. Thus, all profits or losses become part of the taxable income of the owner, who is also personally responsible for all of the business's debts. Partnerships are legally similar to proprietorships, but they have two or more owners. Corporations are separate legal entities (thus, they...

Monday, November 21, 2011

JOKES

ACCOUNTING JOKES There once was a business owner who was interviewing people for a division manager position. He decided to select the individual that could answer the question "how much is 2+2?"  The engineer pulled out his slide rule and shuffled it back and forth, and finally announced, "It lies between 3.98 and 4.02".The mathematician said, "In two hours I can demonstrate it equals 4 with the following short proof."The physicist declared, "It's in the magnitude of 1x101."The logician paused for a long while and then said, "This problem is solvable."The social worker said, "I don't know the answer, but I a glad that we discussed this important question.The attorney stated, "In the case of Svenson...

Sunday, November 20, 2011

PHILIPPINE STANDARDS ON AUDITING UPDATES

IAASB CLARITY PROJECT In March 2009, International Auditing & Assurance Standards Board completed its comprehensive review on all of its ISAs and International Standards on Quality Control (ISQCs). The improvements go beyond the enhancement of the understandability of the ISAs through the application of the new clarity conventions; they also include changes to requirements under certain auditing standards. All clarified ISAs contain certain improvements arising from the Clarity Project, including: Identify the auditor’s overall objectives Clarify the obligations imposed on auditors Improving the overall readability and understandability of the standards For more information about the IAASB Clarity Project,go to Clarity of IAASB Standards - Completed PSA 320 &...

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