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Dec
06

Take Care Of The 3 Burgandy Lights Error

This option may be good, but is it really that great? To be honest, it’s not. Why? Mainly because of these 2 reasons: The money it will cost you you, and time it takes to repair the problem.

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This particular number one process to Fix Playstation 360 obstacles is truly to assess which of the subjects stated directly keep on reading are you enduring? Here seem to be some of ones most frequent ones: a.) Freeze Federal express (Yours really not always going to go out the xbox 360 towel trick are you?) b.) Distorted Graphics c.) fix 2 red lights error d.) 3 Blue Lights, the 1 / 3 being the demoralizing Fix Xbox three-hundred-and-sixty E74 Error.

Try out and clean your Ps3 in and out side if it gets too hot. This can get airborne debris out of your entire gaming console and stop it from overheating. Also, try to playing together with your amazing Xbox 360 game with the Xbox 360 elite gaming console out in a properly-ventilated area.

If that does not work, borrow another AV cable (get one off a loved one or family member, or from community video game vacation rental shop) Try using this one in your individual Xbox 360.

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Sep
21

ACC305 & ACC306 Intermediate Accounting Tutorial

The Main Function of Financial Accounting is to provide relevant and reliable financial information to creditors and investors. These users make critical decisions based upon this information that affects the nation’s economy, Therefore, they make their decisions based solely upon the data that is reported in financial statements and disclosure notes. Our job is to insure the integrity of that information and adhere to GAAP (Generally Accepted Accounting Principals) set forth by the FASB (Financial Accounting Standards Board).

This tutorial will summarize the chapter and offer a Power Point Presentation on the covered material. Towards the end of this tutorial, you will be given links to more tutorials on the Exercises and Problems Solved for this given chapter. I do hope this helps you. I am writing this series of hubs because I struggled with this material and I do not wish to put my worst enemy through that experience.

What is Financial Accounting?

Financial accounting is concerned with providing relevant financial information about variouskinds of organizations to different types of external users. The primary focus of financial accounting is on the financial information provided by profit-oriented companies to their present and potential investors and creditors.

Accounting Basics 1- Where did Accounting Come From?

More Help – The Accounting Coach

  • Accounting Coach

Two extremely important variables

that must be considered in any investment decision are the expected rate of return and the uncertainty or risk of that expected return.

In the long run, a company will be able to provide investors and creditors with a rate of return only if it can generate a profit.

That is, it must be able to use the resources provided to it to generate cash receipts from selling a product or service that exceeds the cash disbursements necessary to provide that product or service.

The primary objective of financial accounting is

to provide investors and creditors with information that will help in evaluating the amounts, timing, and uncertainty of a business enterprise’s future cash receipts and disbursements.

Net operating cash flows are

the difference between cash receipts and cash disbursements during a period of time from transactions related to providing goods and services to customers. Net operating cash flows may not be a good indicator of future cash flows because, by ignoring uncompleted transactions, they may not match the accomplishments and sacrifices of the period.

GAAP (generally accepted accounting principles) are a

dynamic set of both broad and specific guidelines that a company should follow in measuring and reporting the information in their financial statements and related notes. It is important that all companies follow GAAP so that investors can compare financial information across companies to make their resource allocation decisions.

In 1934, Congress created the SEC and

gave it both the power and responsibility for setting accounting and reporting standards for companies whose securities are publicly traded. The SEC has retained the power, but has delegated the responsibility to private sector bodies. The current private sector body responsible for setting accounting standards is the FASB.

Resources are efficiently allocated

if they are given to enterprises that will use them to provide goods and services desired by society and not to enterprises that will waste them. The capital markets are the mechanism that fosters this efficient allocation of resources.

New accounting standards, or changes in standards, can

have significant differential effects on companies, investors and creditors, and other interest groups by causing redistribution of wealth. There also is the possibility that standards could harm the economy as a whole by causing companies to change their behavior.

Auditors are independent, professional accountants who

examine financial statements to express an opinion. The opinion reflects the auditors’ assessment of the statements’ fairness, which is determined by the extent to which they are prepared in compliance with GAAP. The auditor adds credibility to the financial statements, which increases the confidence of capital market participants relying on that information.

The FASB undertakes a series of

elaborate information gathering steps before issuing a substantive accounting standard to determine consensus as to the preferred method of accounting, as well as to anticipate adverse economic consequences.

Relevance and reliability are the primary

qualities that make information decision-useful. Relevant information will possess predictive and/or feedback value and also will be provided in a timely manner. Reliability is the extent to which information can be relied upon by users.

The purpose of the conceptual framework is to

guide the Board in developing accounting standards by providing an underlying foundation and basic reasoning on which to consider merits of alternatives. The framework does not prescribe GAAP.

On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of 2002.

The most dramatic change to federal securities laws since the 1930s, the Act radically redesigns federal regulation of public company corporate governance and reporting obligations. It also significantly tightens accountability standards for directors and officers, auditors, securities analysts and legal counsel. Student opinions as to the relative importance of the key provisions of the act will vary.

Key provisions in the order of presentation in the text are:

  • Creation of an Oversight Board
  • Corporate executive accountability
  • Non-audit services
  • Retention of work papers
  • Auditor rotation
  • Conflicts of interest
  • Hiring of auditor
  • Internal control

The components of:

  • relevant information are predictive and/or feedback value and timeliness.
  • reliable information are verifiability, representational faithfulness, and neutrality.

The benefit from providing accounting information is

increased decision usefulness. If the information is relevant and reliable, it will improve the decisions made by investors and creditors. However, there are costs to providing information that include costs to gather, process and disseminate that information. There also are costs to users in interpreting the information as well as possible adverse economic consequences that could result from disclosing information. Information should not be provided unless the benefits exceed the costs.

Accounting Overview & Review

  • Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
  • Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions.
  • Equity is the residual interest in the assets of any entity that remains after deducting its liabilities.
  • Investments by owners are increases in equity resulting from transfers of resources, usually cash, to a company in exchange for ownership interest.
  • Distributions to owners are decreases in equity resulting from transfers to owners.
  • Revenues are inflows of assets or settlements of liabilities from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.
  • Expenses are outflows or other using up of assets or incurrences of liabilities during a period from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.
  • Gains are defined as increases in equity from peripheral or incidental transactions of an entity.
  • Losses represent decreases in equity arising from peripheral or incidental transactions of an entity.
  • Comprehensive income is defined as the change in equity of an entity during a period from nonowner transactions.

The four basic assumptions underlying GAAP are:

  1. the economic entity assumption
  2. the going concern assumption
  3. the periodicity assumption
  4. the monetary unit assumption.

Information is material if it is deemed

to have an effect on a decision made by a user. The threshold for materiality will depend principally on the relative dollar amount of the transaction being considered. One consequence of materiality is that GAAP need not be followed in measuring and reporting a transaction if that transaction is not material. The threshold for materiality has been left to subjective judgment.

The going concern assumption means

that, in the absence of information to the contrary, it is anticipated that a business entity will continue to operate indefinitely. This assumption is important to many broad and specific accounting principles such as the historical cost principle.

The periodicity assumption relates to

needs of external users to receive timely financial information. This assumption requires that the economic life of a company be divided into artificial periods for financial reporting. Companies usually report to external users at least once a year.

The four key broad accounting principles that guide accounting practice are:

  • (1) the historical cost or original transaction value principle,
  • (2) the realization or revenue recognition principle,
  • (3) the matching principle
  • (4) the full disclosure principle.

Two important reasons to base valuation on historical cost are

  • (1) historical cost provides important cash flow information since it represents the cash or cash equivalent paid for an asset or received in exchange for the assumption of a liability
  • (2) historical cost valuation is the result of an exchange transaction between two independent parties and the agreed upon exchange value is, therefore, objective and possesses a high degree of verifiability.

The four different approaches to implementing the matching principle are:

  • (1) Recognizing an expense based on an exact cause-and-effect relationship between a revenue and expense event. Cost of goods sold is an example of an expense recognized by this approach.
  • (2) Recognizing an expense by identifying the expense with the revenues recognized in a specific time period. Office salaries is an example of an expense recognized by this approach.
  • (3) Recognizing an expense by a systematic and rational allocation to specific time periods. Depreciation is an example of an expense recognized by this approach.
  • (4) Recognizing expenses in the period incurred, without regard to related revenues. Advertising is an example of an expense recognized by this approach.

The realization principle requires that two criteria be satisfied before revenue can be recognized:

  • (1) The earnings process is judged to be complete or virtually complete
  • (2) There is reasonable certainty as to the collectibility of the asset to be received (usually
    cash).

In addition to the financial statement

elements arrayed in the basic financial statements,information is disclosed by means of parenthetical or modifying comments, notes, and supplemental financial statements.

Jun
05

Make your own barcode

Everyone knows what a barcode looks like. You can find the black and white striped symbols literary everywhere! A barcode is nothing more than a readable symbol that helps us facilitating products in storing, shipping, tracking etc.

Making your own barcode system is quite easy and can really speed up your business. If you are considering starting up your own barcode system, you should first determinate how you will use it exactly in your company.

For example, if your products are being sold in other retail stores, you must use standardized formats and purchase your own barcodes to be sure that they are unique and not already in use. These are the so called UPC numbers; you’ll need them if you own the rights of the products.

However if you own a small retail business, you won’t need to apply for UPC numbers.

If you are going to use the barcode system within your own business only, you can actually print the codes yourself quit easily! So what do you need to get started?

A barcode system consists of a barcode generator, a scanner, a printer and Pos software.

The barcode generator generates the codes, it’s just that simple. There are two types of generator software. The first one just generates the codes which you can print on labels and stick on your products. The second one makes the codes and the labels, this way you can put your logo, text and even images on it.
As for the printer and scanner, just look for a system working well together.

The POS software is a different story. POS stands for ‘point of sale’ which explains the function of this software completely. There are more than a thousand types of POS software available; which one should you pick?

That is a difficult question and needs some time and effort and consideration to come up with a good solution. My advice is to do research on the internet and think it over carefully before you decide which POS software to purchase in order to make your own barcode.

As for printing barcodes directly on packaging material you should get a barcode font on your computer in order to type the barcodes in the fonts. You can use Microsoft word, Adobe or something like that. There are different types of fonts available and some are even for free.

If you’re the owner of a small business and only want a barcode system for in-door use you should check out the numerous websites on the internet which are offering online printing. Search online for free barcode printing.

May
11

Singapore Storage Companies: Attributes You Need To Be Aware Of

It might be a great idea to seek the services of Singapore storage service in case you own equipment you do not have space for in your house and you require a place to store them. Should you provide your valuables a suitable place for storage, you may make sure that they will be safe even when you don’t look at them everyday. Additionally, your possessions would be in great condition once you get them out of storage and use them again.

Any person can give pretty much any cause why they would work with Singapore storage companies for storing their possessions. For some, keeping their things away could be part of their attempt to reduce the cost of their lifestyle. It may be that they’ve decided to relocate, and their new home is not large adequate to fit all the stuff they possess. As an alternative, they dispose of some of their possessions and retain the others in storage other than force all the stuff into their reduced living place.

A number of people, however, feel a storage space in Singapore is the best alternative for storing their things. It’s possible the item they need to have to put in storage has too big value, like an uncommon artifact or a precious piece of art, to leave lying around. It is also possible that the owner isn’t absolutely certain that their belongings can remain safe in their own residence. If the prized is too big, the owner absolutely can’t press it in a vault in a bank. If that is the condition, a secure storage establishment is the next ideal alternative.

Regardless of whether you’re opting for a Singapore storage service for this cause or that, what’s more important is you weigh your options with a lot of consideration in advance. Clearly, you need to have to absolutely consider the security and safety of your possessions when you consider which storage enterprise to retain the services of. The area encompassing the storage establishment you opted for ought to be completely safe. More importantly, the building needs to have a reliable burglar alarm system. Not just that, they need to have a reliable and alert security crew manning the building.

Secondly, it’s also advisable to think about wisely the type of services available by Singapore storage companies and if these services meet your requirements. For instance, say you’re storing precious antebellum furniture pieces made using prime hardwood. It cannot be stressed enough that the storage facility you’re going to keep these furniture pieces in must not be infested with pests and termites that could wear down your classic furniture beyond repair. The storage building where you will keep these antique furnishings must also enjoy sufficient ventilation and climate management to keep destroy from dampness and mold. Just think about it: Don’t you think it could be a massive loss if the damp and the termites got to your rare and costly hardwood antique items simply because you made a terrible choice with their storage?

Normally, you have to take a very close look at how much storage will cost you as well. Leasing storage buildings isn’t particularly cheap, after all. It might set you back a good deal to lock your stuff up in storage. The storage building you rent space from needs to be one that supplies high-quality services without having to burn an opening in your wallet and without devastating you with hidden fees.

Keeping your stuff in a storage establishment is a practical remedy you could use if you’re running out of space in your property. In addition, leasing storage is a great alternative you should look at if you own something with high value that you simply can’t leave lying around. Make absolutely certain you’re watchful when appointing Singapore storage companies.