Sentences with phrase «other balance sheet items»

An extensive review of the sales records, reconciling them to purchases and stock, analysing work in progress and long term contracts, modelling customer purchasing patterns, and an analytical review of debtors and creditors, showed that the directors had fraudulently inflated sales by recording sales before goods despatched, hid increases in debtors in fixed assets and other balance sheet items, and had double counted invoices and proformas relating to the same sales.

This time, they collected Tier 1 capital - equivalent * numbers, as well as other balance sheet items, across 17 countries since the 19th century.

Not exact matches

Fundamental analysis examines balance sheets, earnings, assets, and other items associated with a business.

The balance sheet in our example had a really big line item called «other assets».

After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method

(Please ignore the treatment of goodwill, advertising, R&D, you get the idea though...) To soften the blow on the income statement, changes in the value of many balance sheet items don't get run through net income, but through accumulated other comprehensive income, so that income can reflect sustainable earnings power, in theory.

Other items in the Reserves that I can identify include balance sheet liabilities.

Let's tot this up with the other key Balance Sheet items, plus the secondary listing cash raised.

IFRS 16, for example, will mean that leases, from property to other major items, that were once kept off balance sheet, will now have to be on balance sheet.

Prepared monthly account reconciliations with emphasis on funds held accounts and other various balance sheet accounts - cleared all items within 60 days

Those funds appear on the Balance Sheet along with any payments for loans, payments made to the owner / broker along with shareholder adjustments if the company is a limited corporation, car payments if the car is purchased, credit card balances and any other non-expense items such as outstanding taxes.