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ACCOUNTING FOR INSURANCE PROCEEDS Accounting for insurance proceeds. April 16, 2021. / Steven Bragg. When a business suffers a loss that is covered by an insurance policy, it recognizes a gain in the amount of the insurance proceeds received. The most reasonable approach to recording these proceeds is to wait until they have been received by the company. RETURN ON WORKING CAPITAL DEFINITION What is the Return on Working Capital? The return on working capital ratio compares the earnings for a measurement period to the related amount of working capital.This measure gives the user some idea of whether the amount of working capital currently being used is too high, since a minor return implies too large an investment. HOW TO WRITE OFF A FIXED ASSET A fixed asset is written off when it is determined that there is no further use for the asset, or if the asset is sold off or otherwise disposed of. A write off involves removing all traces of the fixed asset from the balance sheet, so that the related fixed asset account and accumulated depreciation account are reduced.. There are two scenarios under which a fixed asset may be written off. ALLOWANCE FOR CREDIT LOSSES DEFINITION The allowance for credit losses is a reserve for the estimated amount of loans that a lender will not collect from its borrowers. When a lender issues loans, there is a chance that some portion of the resulting loans receivable will not be collected. The lender is required to set up an allowance for credit losses that contains itsbest estimate
WHEN TO UPDATE STANDARD COSTS When to update standard costs. In a standard costing system, most companies go through a cost updating process once a year, in order to bring standard costs more closely in alignment with actual costs. However, there are cases where actual costs fluctuate considerably over time, resulting in large positive or negative variances. ENGAGEMENT RISK DEFINITION Engagement risk is the overall risk associated with an audit engagement. It can include a loss of reputation from being associated with a particular client, and financial losses from the association. Engagement risk tends to increase when a client is in a weak financial condition, and especially when it will likely require additionalfinancing
DEFERRED RENT ACCOUNTING Deferred rent accounting occurs when a tenant is given free rent in one or more periods, usually at the beginning of a lease agreement. To account for these free periods, as well as subsequent periods, the essential accounting is as follows: Compile the total cost of the lease for the entire lease period. For example, if a lease is for oneyear
ACCOUNTINGTOOLSCPE COURSESHOW TO TAKE A COURSESTATE CPE REQUIREMENTSSTATE LICENSE INFORMATION The AccountingTools site is the complete source of information for the accountant. It contains continuing professional education (CPE) courses, business books, the Accounting Best Practices podcast, and articles on thousands of topics. Our emphasis is on clear explanations of the accounting standards and the practical management aspects of ACCOUNTING INFORMATION SYSTEMS COURSE Accounting Information Systems (CPE Course) CPE Credit: 13 hours. Course Type: Downloaded PDF materials with online test. Price (with PDF Textbook): $90. Purchase Course. Course Description. The practicing accountant should have a thorough knowledge of the processes within an accounting system. Otherwise, it would not be possible to create a FOUR-COMPONENT MODEL DEFINITION What is the Four-Component Model? One way to make ethical decisions is to employ the four-component model, which was devised by James Rest, a professor at the University of Minnesota. The model involves the following four processes: Moral sensitivity . The person must be ableto interp
ACCOUNTING FOR INSURANCE PROCEEDS Accounting for insurance proceeds. April 16, 2021. / Steven Bragg. When a business suffers a loss that is covered by an insurance policy, it recognizes a gain in the amount of the insurance proceeds received. The most reasonable approach to recording these proceeds is to wait until they have been received by the company. RETURN ON WORKING CAPITAL DEFINITION What is the Return on Working Capital? The return on working capital ratio compares the earnings for a measurement period to the related amount of working capital.This measure gives the user some idea of whether the amount of working capital currently being used is too high, since a minor return implies too large an investment. HOW TO WRITE OFF A FIXED ASSET A fixed asset is written off when it is determined that there is no further use for the asset, or if the asset is sold off or otherwise disposed of. A write off involves removing all traces of the fixed asset from the balance sheet, so that the related fixed asset account and accumulated depreciation account are reduced.. There are two scenarios under which a fixed asset may be written off. ALLOWANCE FOR CREDIT LOSSES DEFINITION The allowance for credit losses is a reserve for the estimated amount of loans that a lender will not collect from its borrowers. When a lender issues loans, there is a chance that some portion of the resulting loans receivable will not be collected. The lender is required to set up an allowance for credit losses that contains itsbest estimate
WHEN TO UPDATE STANDARD COSTS When to update standard costs. In a standard costing system, most companies go through a cost updating process once a year, in order to bring standard costs more closely in alignment with actual costs. However, there are cases where actual costs fluctuate considerably over time, resulting in large positive or negative variances. ENGAGEMENT RISK DEFINITION Engagement risk is the overall risk associated with an audit engagement. It can include a loss of reputation from being associated with a particular client, and financial losses from the association. Engagement risk tends to increase when a client is in a weak financial condition, and especially when it will likely require additionalfinancing
DEFERRED RENT ACCOUNTING Deferred rent accounting occurs when a tenant is given free rent in one or more periods, usually at the beginning of a lease agreement. To account for these free periods, as well as subsequent periods, the essential accounting is as follows: Compile the total cost of the lease for the entire lease period. For example, if a lease is for oneyear
BUSINESS VALUATION FORMULA Compare the company's profits to the sale prices of other, similar companies that have sold recently. For example, a competitor has profits of $100,000 and sells for $500,000. This is a 5x profit multiple. So, if the owner's company has profits of $300,000, then the 5x multiple can be used to derive a market-based valuation of$1,500,000.
FINANCIAL STATEMENT PREPARATION How to Prepare Financial Statements. The preparation of financial statements involves the process of aggregating accounting information into a standardized set of financials. The completed financial statements are then distributed to management, lenders, creditors, and investors, who use them to evaluate the performance, liquidity, and cash flows of a business. CAPITALIZATION OF SOFTWARE DEVELOPMENT COSTS Software Capitalization Accounting Rules. The accounting for internal-use software varies, depending upon the stage of completion of the project. The relevant accounting is: Stage 1: Preliminary. All costs incurred during the preliminary stage of a development project should be charged to expense as incurred. This stage is considered toinclude
HOW TO ACCOUNT FOR A PATENT A patent is considered an intangible asset; this is because a patent does not have physical substance, and provides long-term value to the owning entity. As such, the accounting for a patent is the same as for any other intangible fixed asset, which is:. Initial recordation.Record the cost to acquire the patent as the initial asset cost. If a company files for a patent application, this cost LEAD SCHEDULE DEFINITION What is a Lead Schedule? A lead schedule is a working paper that lists the detailed general ledger accounts comprising a line item in the financial statements. The total on a lead schedule should match the total for the corresponding line item in a client’s financial statements.. This schedule is typically constructed in a spreadsheet format, and contains cross-references to a series of DERIVATIVE INSTRUMENTS DEFINITION What are Derivative Instruments? A financial instrument is a document that has monetary value or which establishes an obligation to pay. Examples of financial instruments are cash, foreign currencies, accounts receivable, loans, bonds, equity securities, and accounts payable.A derivative is a financial instrument that has the followingcharacteristics:
COMMERCIAL SUBSTANCE DEFINITION The concept of commercial substance is also applied to exchanges of assets between businesses. When there is commercial substance (which is when there is a change in cash flow resulting from the transaction), the parties should recognize a gain or loss on the exchange. If there is no commercial substance, record the acquiredasset at the book
PREFERRED STOCK ACCOUNTING Preferred stock dividends may be stated as a fixed amount (such as $5) or as a percentage of the stated price of the preferred stock. For example, a 10% dividend on $80 preferred stock is an $8 dividend. However, if the preferred stock trades on the open market, then the market price will fluctuate, resulting in a different dividendpercentage.
COLLECTION EFFECTIVENESS INDEX The collection effectiveness index (CEI) is a measure of the ability of the collections staff to collect funds from customers. It operates at a somewhat higher level of precision than the days sales outstanding measurement, and so is finding increasing popularity among collection managers. The collection effectiveness index compares theamount
CONTRA EXPENSE DEFINITION What is a Contra Expense? A contra expense is an account in the general ledger that is paired with and offsets a specific expense account.The account is typically used when a company initially pays for an expense item, and is then reimbursed by a third party for some or all of this initial outlay. For example, a company pays for medical insurance on behalf of its employees, which it records in ACCOUNTINGTOOLSCPE COURSESHOW TO TAKE A COURSESTATE CPE REQUIREMENTSSTATE LICENSE INFORMATION The AccountingTools site is the complete source of information for the accountant. It contains continuing professional education (CPE) courses, business books, the Accounting Best Practices podcast, and articles on thousands of topics. Our emphasis is on clear explanations of the accounting standards and the practical management aspects of FOUR-COMPONENT MODEL DEFINITION What is the Four-Component Model? One way to make ethical decisions is to employ the four-component model, which was devised by James Rest, a professor at the University of Minnesota. The model involves the following four processes: Moral sensitivity . The person must be ableto interp
COST ACCOUNTING TEXTBOOK Cost accounting is one of the most essential tools used by managers to fine-tune operations and improve profitability. Cost Accounting is designed for the college student who needs in-depth coverage of all cost accounting concepts, incorporating practical advice regarding their real-world usage. The text goes well beyond the traditional cost FIXED ASSET ACCOUNTANT JOB DESCRIPTION ROLLING BUDGET DEFINITION What is a Rolling Budget? A rolling budget is continually updated to add a new budget period as the most recent budget period is completed. Thus, the rolling budget involves the incremental extension of the existing budget model. By doing so, a business always has a budget that extends one year into the future. ADJUSTED WORKING CAPITAL DEFINITION Adjusted working capital is designed to strip liquid and non-operational (i.e., financing) elements away from the traditional measure of working capital. By doing so, what is left in the measurement relates to the purely operational aspects of a business. One can then focus on these remaining elements to see how well a company is being operated. REVENUE RECOGNITION METHODS SOFT CLOSE DEFINITION A soft close is defined as closing the books using an abbreviated closing procedure. By using a soft close, the accounting department can issue financial statements very quickly and then return to its normal day-to-day activities. This enhanced closing speed comes at a cost, for the accuracy of the financial statements is reduced by thevarious
NEGATIVE RETAINED EARNINGS DEFINITION What is Negative Retained Earnings? When a company records a profit, the amount of the profit, less any dividends paid to stockholders, is recorded in retained earnings, which is an equity account. When a company records a loss, this too is recorded in retained earnings.If the amount of the loss exceeds the amount of profit previously recorded in the retained earnings account as beginning TIME AND MATERIALS PRICING DEFINITION Time and materials pricing is used in the service and construction industries to bill customers for a standard labor rate per hour used, plus the actual cost of materials used. The standard labor rate per hour being billed does not necessarily relate to the underlying cost of the labor; instead, it may be based on the market rate for the ACCOUNTINGTOOLSCPE COURSESHOW TO TAKE A COURSESTATE CPE REQUIREMENTSSTATE LICENSE INFORMATION The AccountingTools site is the complete source of information for the accountant. It contains continuing professional education (CPE) courses, business books, the Accounting Best Practices podcast, and articles on thousands of topics. Our emphasis is on clear explanations of the accounting standards and the practical management aspects of FOUR-COMPONENT MODEL DEFINITION What is the Four-Component Model? One way to make ethical decisions is to employ the four-component model, which was devised by James Rest, a professor at the University of Minnesota. The model involves the following four processes: Moral sensitivity . The person must be ableto interp
COST ACCOUNTING TEXTBOOK Cost accounting is one of the most essential tools used by managers to fine-tune operations and improve profitability. Cost Accounting is designed for the college student who needs in-depth coverage of all cost accounting concepts, incorporating practical advice regarding their real-world usage. The text goes well beyond the traditional cost FIXED ASSET ACCOUNTANT JOB DESCRIPTION ROLLING BUDGET DEFINITION What is a Rolling Budget? A rolling budget is continually updated to add a new budget period as the most recent budget period is completed. Thus, the rolling budget involves the incremental extension of the existing budget model. By doing so, a business always has a budget that extends one year into the future. ADJUSTED WORKING CAPITAL DEFINITION Adjusted working capital is designed to strip liquid and non-operational (i.e., financing) elements away from the traditional measure of working capital. By doing so, what is left in the measurement relates to the purely operational aspects of a business. One can then focus on these remaining elements to see how well a company is being operated. REVENUE RECOGNITION METHODS SOFT CLOSE DEFINITION A soft close is defined as closing the books using an abbreviated closing procedure. By using a soft close, the accounting department can issue financial statements very quickly and then return to its normal day-to-day activities. This enhanced closing speed comes at a cost, for the accuracy of the financial statements is reduced by thevarious
NEGATIVE RETAINED EARNINGS DEFINITION What is Negative Retained Earnings? When a company records a profit, the amount of the profit, less any dividends paid to stockholders, is recorded in retained earnings, which is an equity account. When a company records a loss, this too is recorded in retained earnings.If the amount of the loss exceeds the amount of profit previously recorded in the retained earnings account as beginning TIME AND MATERIALS PRICING DEFINITION Time and materials pricing is used in the service and construction industries to bill customers for a standard labor rate per hour used, plus the actual cost of materials used. The standard labor rate per hour being billed does not necessarily relate to the underlying cost of the labor; instead, it may be based on the market rate for theBUDGETING COURSE
The Budgeting course provides clarity to the process by showing how to assemble a complete set of budgets, as well as supporting procedures, controls, and reports. The course also addresses several variations on the basic budgeting concept - the flexible budget and the zero-base budget. And for those organizations that prefer to operate without HOW TO ACCOUNT FOR LAND IMPROVEMENTS ABC then razes a building that was located on the property at a cost of $25,000, fills in the old foundation for $5,000, and levels the land for $50,000. All of these costs are to prepare the land for its intended purpose, so they are all added to the land account with the WHICH COSTS TO ASSIGN TO A FIXED ASSET The costs to assign to a fixed asset are its purchase cost and any costs incurred to bring the asset to the location and condition needed for it to operate in the manner intended by management. More specifically, assign the following costs to a fixed asset: Purchase price of the item and related taxes. Construction cost of the item, which can include labor and employee benefits HOW TO RECONCILE ACCOUNTS RECEIVABLE The reconciliation of accounts receivable is the process of matching the detailed amounts of unpaid customer billings to the accounts receivable total stated in the general ledger.This matching process is important, because it proves that the general ledger figure for receivables is justified. The two information sources for this reconciliation are as follows: BUSINESS VALUATION FORMULA Compare the company's profits to the sale prices of other, similar companies that have sold recently. For example, a competitor has profits of $100,000 and sells for $500,000. This is a 5x profit multiple. So, if the owner's company has profits of $300,000, then the 5x multiple can be used to derive a market-based valuation of$1,500,000.
OPERATING LEASE ACCOUNTING How to Account for an Operating Lease. The accounting for an operating lease assumes that the lessor owns the leased asset, and the lessee has obtained the use of the underlying asset only for a fixed period of time. Based on this ownership and usage pattern, we describe the accounting treatment of an operating lease by the lessee and lessor. BILL AND HOLD DEFINITION What is Bill and Hold? A bill and hold transaction is one in which the seller does not ship goods to the buyer, but still records the related revenue.Revenue can only be recognized under this arrangement when a number of strict conditions have been met. Otherwise, there is a risk of fraudulently recognizing revenue too early. The Securities and Exchange Commission (SEC) does not like this type MONETARY UNIT SAMPLING DEFINITION Monetary unit sampling (MUS) is a statistical sampling method that is used to determine if the account balances or monetary amounts in a population contain any misstatements. Each individual dollar in the population is considered a sampling unit, so that account balances or amounts in the population with a higher value have a proportionally CONTRA EXPENSE DEFINITION What is a Contra Expense? A contra expense is an account in the general ledger that is paired with and offsets a specific expense account.The account is typically used when a company initially pays for an expense item, and is then reimbursed by a third party for some or all of this initial outlay. For example, a company pays for medical insurance on behalf of its employees, which it records in RECORD REIMBURSED EXPENSES AS REVENUE When to Record Reimbursed Expenses as Revenue. Out-of-pocket expenses include such items as travel and entertainment and photocopying charges. If a customer agrees to reimburse you for these expenses, then you can record the reimbursed expenses as revenue.The underlying GAAP standard that addresses this issue is the Emerging Issues Task Force (EITF) issue number 01-14, “IncomeNo results found.
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