12 – Purchase on Credit
Bookkeeping – Everyone Can Do It – 12 – Purchase on Credit – PDF 1. 现在让我们来看这样一个例子，假设一家公司赊购 [Purchase on Credit] 存货。该公司以后要支付的发票金额是5千令吉。 2. 这项交易影响到两个账户，一个资产账户 [Asset Account]，一个负债账户 [Liability Account]。 3. 资产账户，即存货，增加了5千令吉，该账户应相应地被借记 [Debited] 。也有必要增加负债账户，即应付账款 [Accounts Payable]，该账户应贷记 [Credited] 5千令吉。 4. 在插图中阅读更多内容 5. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Now let us look at an example where a company purchases [Purchase […]
Exploring The IESBA Code Installment 12 – The Building Blocks Installment
1. The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out the fundamental principles of ethics for professional accountants (PAs), reflecting the profession’s public interest responsibility. The principles apply to all PAs irrespective of their roles and responsibilities. 2. Together with the Code’s conceptual framework, the principles provide a […]
Exploring The IESBA Code Installment 11 – The Role and Mindset Expected of Accountant: Focus on Bias
1. In order to meet their obligations under the Code and support the profession’s responsibility to act in the public interest, professional accountants (PAs) need to understand the expectations that come with their role and adopt the appropriate mindset. The IESBA’s Role and Mindset project clarifies these obligations in new provisions that become effective December […]
Exploring The IESBA Code Installment 10 – Pressure to Breach the Fundamental Principles
Exploring The IESBA Code Installment 10 – Pressure to Breach the Fundamental Principles – PDF Exploring The IESBA Code Installment 10 – Pressure to Breach the Fundamental Principles 1. Because of the wide range of professional services that Professional Accountants (PAs) perform, they may be under pressure from a client, supervisor, or other individuals (for […]
