Samuel Weaver, J. Fred Weston's Finance and accounting for nonfinancial managers PDF

By Samuel Weaver, J. Fred Weston

ISBN-10: 0071364331

ISBN-13: 9780071364331

ISBN-10: 0071382593

ISBN-13: 9780071382595

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Extra resources for Finance and accounting for nonfinancial managers

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The single largest account within this category is $72 million for capitalized software related to an investment in information technology (IT) and SAP implementation. SAP is a major enterprisewide information system for efficient resource planning that integrates all systems commonly thought of as independent, such as sales, production, logistics, and financials, into one common system. Property, plant, and equipment, net (or net PP&E) is a long-term asset and summarizes the company’s investment in land, building, equipment, and fixtures net of accumulated depreciation.

6 million, respectively. 2 million, respectively. Congress has accepted the ultimate responsibility for the determination of accounting principles. However, in the Securities Act of 1933, the authority was delegated to the Securities and Exchange Commission. Choosing not to become directly involved in the regulation of accounting principles, the SEC elected to oversee self-regulation by the accounting profession. Public accounting firms are guided by a set of generally accepted accounting principles (GAAP), which are governed by opinions, issued between 1959 and 1973, of the Accounting Principles Board (APB) and by the Financial Accounting Standards Board (FASB) since 1973.

The following items are listed in alphabetical order. Please prepare a Balance Sheet from this information and then answer the additional questions: Item Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Depreciation Building 14,000 17,000 9,000 (34,500) 32,000 Cash 2,500 Current Deferred Tax Asset Current Portion of Long-Term Debt 500 1,500 Deferred Taxes 13,000 Depreciation Expense Equipment 7,000 21,000 Goodwill 4,300 Inventory 23,500 Land 15,000 Long-Term Debt Marketable Securities 5,000 14,000 Net Income 7,200 Office Equipment 2,500 Other Current Assets 1,200 Other Long-Term Assets 1,000 Other Long-Term Liabilities A.

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Finance and accounting for nonfinancial managers by Samuel Weaver, J. Fred Weston


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