179 Capital expenditure Success Criteria

What is involved in Capital expenditure

Find out what the related areas are that Capital expenditure connects with, associates with, correlates with or affects, and which require thought, deliberation, analysis, review and discussion. This unique checklist stands out in a sense that it is not per-se designed to give answers, but to engage the reader and lay out a Capital expenditure thinking-frame.

How far is your company on its Capital expenditure journey?

Take this short survey to gauge your organization’s progress toward Capital expenditure leadership. Learn your strongest and weakest areas, and what you can do now to create a strategy that delivers results.

To address the criteria in this checklist for your organization, extensive selected resources are provided for sources of further research and information.

Start the Checklist

Below you will find a quick checklist designed to help you think about which Capital expenditure related domains to cover and 179 essential critical questions to check off in that domain.

The following domains are covered:

Capital expenditure, Accounting networks and associations, Accounting period, Accounting research, Accounting standards, Annual report, Auditor’s report, Balance sheet, Bank reconciliation, Capital cost, Capitalized interest, Cash flow statement, Constant purchasing power accounting, Contract management software, Convergence of accounting standards, Cost accounting, Cost of goods sold, Debits and credits, Double-entry bookkeeping system, Economic entity, Expenses versus Capital Expenditures, FIFO and LIFO accounting, Fair value, Financial accounting, Financial audit, Financial statement, Fixed asset, Forensic accounting, Fund accounting, General journal, General ledger, Generally accepted accounting principles, Generally accepted auditing standards, Going concern, Governmental accounting, Historical cost, Income statement, Internal audit, International Financial Reporting Standards, International Standards on Auditing, Luca Pacioli, Management Accounting Principles, Management accounting, Management discussion and analysis, Matching principle, Notes to the financial statements, Operating expense, Operational costs, Positive accounting, Revenue recognition, Sarbanes–Oxley Act, Social accounting, Statement of changes in equity, T accounts, Tax accounting, Tax accounting in the United States, Total cost of ownership, Trial balance, Unit of account:

Capital expenditure Critical Criteria:

Probe Capital expenditure quality and handle a jump-start course to Capital expenditure.

– At what point will vulnerability assessments be performed once Capital expenditure is put into production (e.g., ongoing Risk Management after implementation)?

– For your Capital expenditure project, identify and describe the business environment. is there more than one layer to the business environment?

– What are the record-keeping requirements of Capital expenditure activities?

Accounting networks and associations Critical Criteria:

Judge Accounting networks and associations decisions and slay a dragon.

– What are all of our Capital expenditure domains and what do they do?

– What is our formula for success in Capital expenditure ?

Accounting period Critical Criteria:

Steer Accounting period planning and explore and align the progress in Accounting period.

– What is the source of the strategies for Capital expenditure strengthening and reform?

– When a Capital expenditure manager recognizes a problem, what options are available?

– How do we Identify specific Capital expenditure investment and emerging trends?

– What is going to be the accounting period?

Accounting research Critical Criteria:

Troubleshoot Accounting research goals and modify and define the unique characteristics of interactive Accounting research projects.

– Have all basic functions of Capital expenditure been defined?

– Is a Capital expenditure Team Work effort in place?

– Are there Capital expenditure Models?

Accounting standards Critical Criteria:

Jump start Accounting standards goals and clarify ways to gain access to competitive Accounting standards services.

– What business benefits will Capital expenditure goals deliver if achieved?

– What are the business goals Capital expenditure is aiming to achieve?

– What are internal and external Capital expenditure relations?

Annual report Critical Criteria:

Pilot Annual report tactics and forecast involvement of future Annual report projects in development.

– In what ways are Capital expenditure vendors and us interacting to ensure safe and effective use?

– What key measures should we include in our annual report to our Board of Directors?

– What key measures should we include in our annual report to stockholders?

– How do we go about Comparing Capital expenditure approaches/solutions?

Auditor’s report Critical Criteria:

Chart Auditor’s report decisions and frame using storytelling to create more compelling Auditor’s report projects.

– Does Capital expenditure analysis isolate the fundamental causes of problems?

– How will you know that the Capital expenditure project has been successful?

Balance sheet Critical Criteria:

Study Balance sheet governance and probe using an integrated framework to make sure Balance sheet is getting what it needs.

– Do you contemplate any change in your capital structure or any substantial increase or decrease in equity capital?

– Which accounts normally have a debit balance and which normally have a credit balance?

– What is the formula for the debt to equity ratio, and what does it measure?

– What was the change in accumulated depreciation accounts during the year?

– Has or will any financial institution extend you a line of credit?

– How quickly does the prospective credit customer pay its bills?

– Do auditors objectively evaluate their subordinates work?

– Have you ever failed to complete any work awarded to you?

– How well has management employed the companys assets?

– What are the accounting principles employed?

– Are adequate job cost procedures in place?

– What is the formula for return on equity?

– Is too much cash tied up in inventories?

– What are expected losses in the future?

– What do profitability ratios measure?

– What constitutes a satisfactory ROA?

– Is the companys debt load excessive?

– What do activity ratios measure?

– Is the profit margin holding?

Bank reconciliation Critical Criteria:

Infer Bank reconciliation decisions and define Bank reconciliation competency-based leadership.

– Does Capital expenditure include applications and information with regulatory compliance significance (or other contractual conditions that must be formally complied with) in a new or unique manner for which no approved security requirements, templates or design models exist?

– Which Capital expenditure goals are the most important?

– How can skill-level changes improve Capital expenditure?

Capital cost Critical Criteria:

Judge Capital cost management and plan concise Capital cost education.

– Can we do Capital expenditure without complex (expensive) analysis?

– What are the long-term Capital expenditure goals?

– Who needs to know about Capital expenditure ?

Capitalized interest Critical Criteria:

Discourse Capitalized interest failures and define what do we need to start doing with Capitalized interest.

– Do we cover the five essential competencies-Communication, Collaboration,Innovation, Adaptability, and Leadership that improve an organizations ability to leverage the new Capital expenditure in a volatile global economy?

– What are specific Capital expenditure Rules to follow?

Cash flow statement Critical Criteria:

Inquire about Cash flow statement tactics and separate what are the business goals Cash flow statement is aiming to achieve.

– What tools do you use once you have decided on a Capital expenditure strategy and more importantly how do you choose?

– Are there any disadvantages to implementing Capital expenditure? There might be some that are less obvious?

Constant purchasing power accounting Critical Criteria:

Group Constant purchasing power accounting issues and gather practices for scaling Constant purchasing power accounting.

– What role does communication play in the success or failure of a Capital expenditure project?

– Why is it important to have senior management support for a Capital expenditure project?

– How can you measure Capital expenditure in a systematic way?

Contract management software Critical Criteria:

Powwow over Contract management software governance and check on ways to get started with Contract management software.

– What are the top 3 things at the forefront of our Capital expenditure agendas for the next 3 years?

Convergence of accounting standards Critical Criteria:

Add value to Convergence of accounting standards governance and clarify ways to gain access to competitive Convergence of accounting standards services.

– Will new equipment/products be required to facilitate Capital expenditure delivery for example is new software needed?

– Are we Assessing Capital expenditure and Risk?

Cost accounting Critical Criteria:

Think carefully about Cost accounting outcomes and catalog Cost accounting activities.

– Who will be responsible for making the decisions to include or exclude requested changes once Capital expenditure is underway?

– Think about the functions involved in your Capital expenditure project. what processes flow from these functions?

– Is cost accounting the answer?

Cost of goods sold Critical Criteria:

Be responsible for Cost of goods sold strategies and sort Cost of goods sold activities.

– Will Capital expenditure have an impact on current business continuity, disaster recovery processes and/or infrastructure?

– What are the short and long-term Capital expenditure goals?

– Why is Capital expenditure important for you now?

Debits and credits Critical Criteria:

Huddle over Debits and credits risks and reinforce and communicate particularly sensitive Debits and credits decisions.

– Do you monitor the effectiveness of your Capital expenditure activities?

– Do all accounting systems require using debits and credits?

Double-entry bookkeeping system Critical Criteria:

Win new insights about Double-entry bookkeeping system management and get answers.

– Is there a Capital expenditure Communication plan covering who needs to get what information when?

Economic entity Critical Criteria:

Detail Economic entity visions and find out.

– What are your most important goals for the strategic Capital expenditure objectives?

– Is Capital expenditure Required?

Expenses versus Capital Expenditures Critical Criteria:

Tête-à-tête about Expenses versus Capital Expenditures goals and oversee Expenses versus Capital Expenditures requirements.

– How do we measure improved Capital expenditure service perception, and satisfaction?

– Who will be responsible for documenting the Capital expenditure requirements in detail?

– How do we maintain Capital expenditures Integrity?

FIFO and LIFO accounting Critical Criteria:

Learn from FIFO and LIFO accounting planning and suggest using storytelling to create more compelling FIFO and LIFO accounting projects.

– Do those selected for the Capital expenditure team have a good general understanding of what Capital expenditure is all about?

– What is our Capital expenditure Strategy?

Fair value Critical Criteria:

Value Fair value tasks and interpret which customers can’t participate in Fair value because they lack skills.

– what is the best design framework for Capital expenditure organization now that, in a post industrial-age if the top-down, command and control model is no longer relevant?

– Are estimated fair values unbiased?

Financial accounting Critical Criteria:

Conceptualize Financial accounting governance and assess and formulate effective operational and Financial accounting strategies.

– Does Capital expenditure create potential expectations in other areas that need to be recognized and considered?

– Who will provide the final approval of Capital expenditure deliverables?

– How will you measure your Capital expenditure effectiveness?

Financial audit Critical Criteria:

Merge Financial audit issues and clarify ways to gain access to competitive Financial audit services.

– Who is responsible for ensuring appropriate resources (time, people and money) are allocated to Capital expenditure?

Financial statement Critical Criteria:

Facilitate Financial statement failures and describe which business rules are needed as Financial statement interface.

– In the case of a Capital expenditure project, the criteria for the audit derive from implementation objectives. an audit of a Capital expenditure project involves assessing whether the recommendations outlined for implementation have been met. in other words, can we track that any Capital expenditure project is implemented as planned, and is it working?

– What knowledge, skills and characteristics mark a good Capital expenditure project manager?

– What potential environmental factors impact the Capital expenditure effort?

– How Are Financial Statements Used?

Fixed asset Critical Criteria:

Collaborate on Fixed asset planning and give examples utilizing a core of simple Fixed asset skills.

– Do the Capital expenditure decisions we make today help people and the planet tomorrow?

– What vendors make products that address the Capital expenditure needs?

– What is the amount of fixed assets?

Forensic accounting Critical Criteria:

Have a meeting on Forensic accounting governance and test out new things.

– How do we go about Securing Capital expenditure?

Fund accounting Critical Criteria:

Be responsible for Fund accounting planning and revise understanding of Fund accounting architectures.

– Are there any easy-to-implement alternatives to Capital expenditure? Sometimes other solutions are available that do not require the cost implications of a full-blown project?

– Is Capital expenditure Realistic, or are you setting yourself up for failure?

General journal Critical Criteria:

Audit General journal management and diversify by understanding risks and leveraging General journal.

– Do Capital expenditure rules make a reasonable demand on a users capabilities?

General ledger Critical Criteria:

Steer General ledger engagements and probe General ledger strategic alliances.

– How do senior leaders actions reflect a commitment to the organizations Capital expenditure values?

– Are there recognized Capital expenditure problems?

Generally accepted accounting principles Critical Criteria:

Differentiate Generally accepted accounting principles tasks and get out your magnifying glass.

– Record-keeping requirements flow from the records needed as inputs, outputs, controls and for transformation of a Capital expenditure process. ask yourself: are the records needed as inputs to the Capital expenditure process available?

– What are our needs in relation to Capital expenditure skills, labor, equipment, and markets?

Generally accepted auditing standards Critical Criteria:

Unify Generally accepted auditing standards tasks and find out.

– Who is the main stakeholder, with ultimate responsibility for driving Capital expenditure forward?

– Have the types of risks that may impact Capital expenditure been identified and analyzed?

– What is Effective Capital expenditure?

Going concern Critical Criteria:

Value Going concern adoptions and pioneer acquisition of Going concern systems.

– What are your current levels and trends in key measures or indicators of Capital expenditure product and process performance that are important to and directly serve your customers? how do these results compare with the performance of your competitors and other organizations with similar offerings?

– Think about the people you identified for your Capital expenditure project and the project responsibilities you would assign to them. what kind of training do you think they would need to perform these responsibilities effectively?

– What are your results for key measures or indicators of the accomplishment of your Capital expenditure strategy and action plans, including building and strengthening core competencies?

Governmental accounting Critical Criteria:

Talk about Governmental accounting goals and shift your focus.

– Who are the people involved in developing and implementing Capital expenditure?

– Is Supporting Capital expenditure documentation required?

– Is the scope of Capital expenditure defined?

Historical cost Critical Criteria:

Accumulate Historical cost goals and interpret which customers can’t participate in Historical cost because they lack skills.

– Is Capital expenditure dependent on the successful delivery of a current project?

Income statement Critical Criteria:

Accumulate Income statement results and customize techniques for implementing Income statement controls.

– What tools and technologies are needed for a custom Capital expenditure project?

– What is the formula for developing an income statement, according to GAAP?

– Did the company borrow or issue shares during the year?

– Is a critical supplier in good financial condition?

– Is revenue recognition aggressive or conservative?

– What are the executory contracts not recognized?

– What is the earnings per share (EPS)?

– Are receivables coming in too slowly?

– What do liquidity ratios measure?

– What do leverage ratios measure?

– How do cash flow problems start?

– What are the tax ramifications?

– Have impairments been made?

– How is equity calculated?

– Is gross profit holding?

– What is the bottom line?

– What is the firms ROE?

Internal audit Critical Criteria:

Track Internal audit decisions and look at the big picture.

– How do we engage divisions, operating units, operations, internal audit, risk management, compliance, finance, technology, and human resources in adopting the updated framework?

– Have we established unit(s) whose primary responsibility is internal audit, Quality Assurance, internal control or quality control?

– Does our organization need more Capital expenditure education?

– When was your last SWOT analysis for Internal Audit?

International Financial Reporting Standards Critical Criteria:

Boost International Financial Reporting Standards visions and describe which business rules are needed as International Financial Reporting Standards interface.

– A compounding model resolution with available relevant data can often provide insight towards a solution methodology; which Capital expenditure models, tools and techniques are necessary?

– Does Capital expenditure appropriately measure and monitor risk?

International Standards on Auditing Critical Criteria:

Examine International Standards on Auditing visions and report on the economics of relationships managing International Standards on Auditing and constraints.

– Do we monitor the Capital expenditure decisions made and fine tune them as they evolve?

– To what extent does management recognize Capital expenditure as a tool to increase the results?

Luca Pacioli Critical Criteria:

Illustrate Luca Pacioli management and simulate teachings and consultations on quality process improvement of Luca Pacioli.

– Is the Capital expenditure organization completing tasks effectively and efficiently?

– Which individuals, teams or departments will be involved in Capital expenditure?

Management Accounting Principles Critical Criteria:

Recall Management Accounting Principles issues and define what do we need to start doing with Management Accounting Principles.

– How to Secure Capital expenditure?

Management accounting Critical Criteria:

Generalize Management accounting strategies and probe using an integrated framework to make sure Management accounting is getting what it needs.

– What about Capital expenditure Analysis of results?

Management discussion and analysis Critical Criteria:

Read up on Management discussion and analysis issues and assess and formulate effective operational and Management discussion and analysis strategies.

– Is maximizing Capital expenditure protection the same as minimizing Capital expenditure loss?

– What are the Essentials of Internal Capital expenditure Management?

Matching principle Critical Criteria:

Brainstorm over Matching principle leadership and question.

– What new services of functionality will be implemented next with Capital expenditure ?

Notes to the financial statements Critical Criteria:

Illustrate Notes to the financial statements management and find out what it really means.

Operating expense Critical Criteria:

Transcribe Operating expense quality and research ways can we become the Operating expense company that would put us out of business.

– Can we add value to the current Capital expenditure decision-making process (largely qualitative) by incorporating uncertainty modeling (more quantitative)?

– In a project to restructure Capital expenditure outcomes, which stakeholders would you involve?

Operational costs Critical Criteria:

Give examples of Operational costs quality and perfect Operational costs conflict management.

– In addition, CSPs are often challenged to reduce their overheads and operational costs. Cost reduction initiatives can be difficult to manage and it is essential to target the right areas. Where can costs reasonably be reduced or margins improved without any service disruption or without affecting service levels?

– We are are often challenged to reduce our overheads and operational costs. Cost reduction initiatives can be difficult to manage and it is essential to target the right areas. Where can costs reasonably be reduced or margins improved without any service disruption or without affecting service levels?

– Have relevant operational costs been included in NPV calculation?

Positive accounting Critical Criteria:

Focus on Positive accounting goals and know what your objective is.

– How do you incorporate cycle time, productivity, cost control, and other efficiency and effectiveness factors into these Capital expenditure processes?

Revenue recognition Critical Criteria:

Consider Revenue recognition projects and gather Revenue recognition models .

Sarbanes–Oxley Act Critical Criteria:

Participate in Sarbanes–Oxley Act leadership and develop and take control of the Sarbanes–Oxley Act initiative.

– Where do ideas that reach policy makers and planners as proposals for Capital expenditure strengthening and reform actually originate?

Social accounting Critical Criteria:

Exchange ideas about Social accounting risks and explore and align the progress in Social accounting.

– What are our best practices for minimizing Capital expenditure project risk, while demonstrating incremental value and quick wins throughout the Capital expenditure project lifecycle?

– How do you determine the key elements that affect Capital expenditure workforce satisfaction? how are these elements determined for different workforce groups and segments?

Statement of changes in equity Critical Criteria:

Categorize Statement of changes in equity engagements and explore and align the progress in Statement of changes in equity.

– What are the success criteria that will indicate that Capital expenditure objectives have been met and the benefits delivered?

T accounts Critical Criteria:

Demonstrate T accounts issues and oversee T accounts management by competencies.

– Are vendor default accounts and passwords disabled or changed on production systems before putting a system into production?

– What prevents me from making the changes I know will make me a more effective Capital expenditure leader?

– Who has what accounts?

Tax accounting Critical Criteria:

Study Tax accounting strategies and create Tax accounting explanations for all managers.

– How do we Improve Capital expenditure service perception, and satisfaction?

Tax accounting in the United States Critical Criteria:

Paraphrase Tax accounting in the United States engagements and work towards be a leading Tax accounting in the United States expert.

– What management system can we use to leverage the Capital expenditure experience, ideas, and concerns of the people closest to the work to be done?

– How do we know that any Capital expenditure analysis is complete and comprehensive?

Total cost of ownership Critical Criteria:

Have a round table over Total cost of ownership tasks and do something to it.

– How can we incorporate support to ensure safe and effective use of Capital expenditure into the services that we provide?

Trial balance Critical Criteria:

Pay attention to Trial balance projects and transcribe Trial balance as tomorrows backbone for success.

– Who sets the Capital expenditure standards?

– How can we improve Capital expenditure?

Unit of account Critical Criteria:

Disseminate Unit of account failures and balance specific methods for improving Unit of account results.

Conclusion:

This quick readiness checklist is a selected resource to help you move forward. Learn more about how to achieve comprehensive insights with the Capital expenditure Self Assessment:

store.theartofservice.com/Capital-expenditure-Complete-Self-Assessment/

Author: Gerard Blokdijk

CEO at The Art of Service | theartofservice.com

gerard.blokdijk@theartofservice.com

www.linkedin.com/in/gerardblokdijk

Gerard is the CEO at The Art of Service. He has been providing information technology insights, talks, tools and products to organizations in a wide range of industries for over 25 years. Gerard is a widely recognized and respected information expert. Gerard founded The Art of Service consulting business in 2000. Gerard has authored numerous published books to date.

External links:

To address the criteria in this checklist, these selected resources are provided for sources of further research and information:

Capital expenditure External links:

[PDF]Capital Expenditure Policy – University of Texas System
www.utsystem.edu/sites/default/files/policies/uts/uts168.pdf

Capital Expenditure Policy | Expense | Chief Financial Officer
www.scribd.com/document/349945017/Capital-Expenditure-Policy

Accounting networks and associations External links:

Accounting networks and associations – Revolvy
update.revolvy.com/topic/Accounting networks and associations

Accounting period External links:

Accounting Period, Reporting Period: Defined and Explained
www.business-case-analysis.com/accounting-period.html

Change in Accounting Period – IRS Tax Map
taxmap.irs.gov/taxmap/ts0/changeinaccounting_o_1bf50f6f.htm

Accounting Period – Investopedia
www.investopedia.com/terms/a/accountingperiod.asp

Accounting research External links:

GMT Research | The accounting research firm
www.gmtresearch.com

Accounting Research Bulletins – ARB
www.investopedia.com/terms/a/accounting-research-bulletin.asp

Accounting standards External links:

[PDF]Accounting Standards and Procedures For Counties
www.sco.ca.gov/Files-ARD-Local/ASP_Manual.pdf

FASB Accounting Standards Codification®
asc.fasb.org

[PDF]Appendix 14: Accounting Standards and Financial …
www.sba.gov/sites/default/files/files/inv_standards.pdf

Annual report External links:

Division of Revenue – ANNUAL REPORT
www.state.nj.us/treasury/revenue/dcr/programs/ann_rpt.shtml

SEC.gov | Annual Report
www.sec.gov/fast-answers/answers-annrephtm.html

Annual Reports | Investors Title
www.invtitle.com/investors-annual-reports

Auditor’s report External links:

Read past editions of The Auditor’s Report | Mass.gov
www.mass.gov/lists/read-past-editions-of-the-auditors-report

Balance sheet External links:

Sample Balance Sheet | AccountingCoach
www.accountingcoach.com/balance-sheet/explanation/4

Living Balance Sheet
www.livingbalancesheet.com/lbs

Balance Sheet | Explanation | AccountingCoach
www.accountingcoach.com/balance-sheet/explanation

Bank reconciliation External links:

Sample Bank Reconciliation with Amounts | …
www.accountingcoach.com/bank-reconciliation/explanation/2

What Is a Bank Reconciliation? – Paychex
www.paychex.com/articles/finance/what-is-a-bank-reconciliation

Bank Reconciliation Flashcards | Quizlet
quizlet.com/30459699/bank-reconciliation-flash-cards

Capital cost External links:

Capital Cost Estimator – DWSIM – Chemical Process …
dwsim.inforside.com.br/wiki/index.php?title=Capital_Cost_Estimator

Capitalized interest External links:

What is capitalized interest? | AccountingCoach
accountingcoach.com/blog/capitalized-interest-capitalization

Misconceptions About Capitalized Interest – Gilbert CPA
gilbertcpa.com/misconceptions-about-capitalized-interest

What Is a Capitalized Interest Expense? | Chron.com
smallbusiness.chron.com/capitalized-interest-expense-30589.html

Cash flow statement External links:

Cash Flow Statement | Explanation | AccountingCoach
www.accountingcoach.com/cash-flow-statement/explanation

[DOC]CASH FLOW STATEMENT – New York University
people.stern.nyu.edu/hfried/download/Cashflow.doc

[PDF]How to Prepare a Cash Flow Statement – Zions Bank
www.zionsbank.com/pdfs/biz_resources_book-4.pdf

Constant purchasing power accounting External links:

Constant purchasing power accounting | CourseNotes
www.course-notes.org/taxonomy/term/1054408

[PDF]Constant Purchasing Power Accounting 11 …
link.springer.com/content/pdf/10.1007/978-1-349-16613-8_4.pdf

[PDF]Constant Purchasing Power Accounting !-Concepts
link.springer.com/content/pdf/10.1007/978-1-349-15777-8_3.pdf

Contract management software External links:

Contract Management Software – Icertis
www.icertis.com/contract-management-software

ContractSafe | Free cloud contract management software
www.contractsafe.com

Contract Management Software | ContractWorks
www.contractworks.com

Cost accounting External links:

Cost Accounting 9 Flashcards | Quizlet
quizlet.com/30196764/cost-accounting-9-flash-cards

Product Costing vs. Cost Accounting | Chron.com
smallbusiness.chron.com/product-costing-vs-cost-accounting-37642.html

Cost Accounting – AbeBooks
www.abebooks.com/book-search/title/cost-accounting

Cost of goods sold External links:

What is Cost of Goods Sold? (COGS) – The Balance
www.thebalance.com/cost-of-goods-sold-398161

What is the cost of goods sold? | AccountingCoach
www.accountingcoach.com/blog/cost-of-goods-sold-2

How To Calculate Cost of Goods Sold – The Balance
www.thebalance.com/how-to-calculate-cost-of-goods-sold-397501

Debits and credits External links:

Debits and credits — AccountingTools
www.accountingtools.com/articles/2017/5/17/debits-and-credits

Debits and Credits – Accounting Play
accountingplay.com/debits-and-credits

Debits and Credits – Normal Balances | AccountingCoach
www.accountingcoach.com/debits-and-credits/explanation/2

Double-entry bookkeeping system External links:

Double-Entry Bookkeeping System | QuickBooks® Canada
quickbooks.intuit.com/ca/debits-and-credits

Expenses versus Capital Expenditures External links:

Expenses versus Capital Expenditures – YouTube
www.youtube.com/watch?v=Al8eshNTPyM

FIFO and LIFO accounting External links:

FIFO and LIFO accounting.? | Yahoo Answers
answers.yahoo.com/question/index?qid=20080331073518AAEnp4V

Fair value External links:

Calculating Fair Value – CME Group
www.cmegroup.com/trading/equity-index/fairvalue.html

Fair Value Measurement – AICPA
www.aicpa.org/interestareas/fairvaluemeasurement

Financial accounting External links:

Financial Accounting quiz’s Flashcards | Quizlet
quizlet.com/11640510/financial-accounting-quizs-flash-cards

[PDF]Statement of Financial Accounting Standards No. …
www.fasb.org/resources/ccurl/770/425/fas116.pdf

Financial Accounting | Explanation | AccountingCoach
www.accountingcoach.com/financial-accounting/explanation

Financial statement External links:

Financial Statement Analysis Flashcards | Quizlet
quizlet.com/16978806/financial-statement-analysis-flash-cards

Accounting Reports & Financial Statement Templates
quickbooks.intuit.com/accounting-reports

Fixed asset External links:

ProSeries® Fixed Asset Manager from Intuit – ProConnect
proconnect.intuit.com/proseries/add-ons/fixed-asset-manager

(RUS) Register a vehicle as a fixed asset [AX 2012]
technet.microsoft.com/EN-US/library/jj678505.aspx

Fixed Assets – Bloomberg BNA Software Products
www.bnasoftware.com/solutions/fixed-assets

Forensic accounting External links:

Forensic Accounting | FBIJOBS
www.fbijobs.gov/career-paths/forensic-accounting

Fund accounting External links:

Fund accounting (Book, 1969) [WorldCat.org]
www.worldcat.org/title/fund-accounting/oclc/16990622

Nonprofit Accounting Software | Abila MIP Fund Accounting
www.abila.com/nonprofit-software/fund-accounting/mip-fund-accounting

General journal External links:

[PDF]CHAPTER 7 – General Journal Entries
www.k12.wa.us/safs/INS/ACC/0405/07.pdf

What is a General Journal? – Definition | Meaning | …
myaccountingcourse.com/accounting-dictionary/general-journal

[PDF]points · General Journal – MGMT-026
mgmt026.files.wordpress.com/2014/11/mgmt-026-chapter-11-hw.pdf

General ledger External links:

US Standard General Ledger (USSGL) – Bureau of the …
www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm

Bookkeeping – General Ledger Accounts | …
www.accountingcoach.com/bookkeeping/explanation/4

General Ledger – AbeBooks
www.abebooks.com/book-search/title/general-ledger

Generally accepted accounting principles External links:

Generally Accepted Accounting Principles – GAAP
www.investopedia.com/terms/g/gaap.asp

Generally Accepted Accounting Principles (United …
en.wikipedia.org/wiki/Gap_accounting

80.20 – Generally Accepted Accounting Principles
ofm.wa.gov/sites/default/files/public/legacy/policy/80.20.htm

Generally accepted auditing standards External links:

AU 150 Generally Accepted Auditing Standards – PCAOB
pcaobus.org/Standards/Auditing/Pages/AU150.aspx

Going concern External links:

[PDF]Going Concern Questionnaire – Texas Department of …
www.tdi.texas.gov/title/documents/Going_Concern_Questi.pdf

Going Concern – Investopedia
www.investopedia.com/terms/g/goingconcern.asp

“Lovejoy” A Going Concern (TV Episode 1993) – IMDb
www.imdb.com/title/tt0637178

Governmental accounting External links:

Governmental Accounting: Fundamental Principles …
www.bna.com/Governmental-Accounting-Principles-p9448

Governmental Accounting Standards Board (GASB) – …
persi.idaho.gov/employers/gasb.cfm

Historical cost External links:

Quiz & Worksheet – Historical Cost | Study.com
study.com/academy/practice/quiz-worksheet-historical-cost.html

Income statement External links:

[PDF]Income Statement—Extraordinary and Unusual Items …
www.fasb.org/resources/ccurl/147/382/ASU 2015-01.pdf

Analyzing Restaurant Income Statement – dLoewi C
consulting.dloewi.com/analyzing-restaurant-income-statement

Accounting Relationship: Linking the Income Statement …
content.moneyinstructor.com/1496/linking-income-balance.html

Internal audit External links:

Internal Audit Definition | Investopedia
www.investopedia.com/terms/i/internalaudit.asp

Institute of Internal Auditors – Official Site
na.theiia.org/Pages/IIAHome.aspx

Global Institute of Internal Auditors
global.theiia.org

International Financial Reporting Standards External links:

An Overview of International Financial Reporting Standards
www.iasplus.com/en/standards/misc/standard57

International Financial Reporting Standards – IFRS
www.investopedia.com/terms/i/ifrs.asp

[PDF]International Financial Reporting Standards (IFRS)
www.ifrs.com/pdf/IFRSUpdate_V8.pdf

International Standards on Auditing External links:

[PDF]Guide to Using International Standards on Auditing …
www.icagh.com/file/ISA_Audit_Guide.pdf

Luca Pacioli External links:

Luca Pacioli | Italian mathematician | Britannica.com
www.britannica.com/biography/Luca-Pacioli

De viribus quantitatis by Luca Pacioli | | Conjuring Arts
conjuringarts.org/2011/05/de-viribus-quantitatis-by-luca-pacioli

Amazon.com: Luca Pacioli: Books
www.amazon.com/s?rh=i:books,p_27:Luca Pacioli

Management Accounting Principles External links:

Management accounting principles (Book, 1965) …
www.worldcat.org/title/management-accounting-principles/oclc/244178

Management accounting principles (Book, 1997) …
www.worldcat.org/title/management-accounting-principles/oclc/221798746

Management accounting External links:

CHAPTER 1: Management Accounting Defined, …
denniscaplan.fatcow.com/Chapter20.htm

Management accounting (Book, 2010) [WorldCat.org]
www.worldcat.org/title/management-accounting/oclc/643454959

Management accounting (Book, 2004) [WorldCat.org]
www.worldcat.org/title/management-accounting/oclc/52381125

Management discussion and analysis External links:

[DOC]Sample Management Discussion and Analysis …
www.bwsr.state.mn.us/finance/2012/2012_Sample_MD&A.doc

[PDF]Management Discussion and Analysis (MD&A)
www.opi.mt.gov/pdf/schoolfinance/GASB/MD&AModel.pdf

Management Discussion and Analysis – MD&A – Investopedia
www.investopedia.com/terms/m/mdanalysis.asp

Matching principle External links:

What is the matching principle? | AccountingCoach
www.accountingcoach.com/blog/what-is-the-matching-principle

matching principle definition and meaning | …
www.accountingcoach.com/terms/M/matching-principle

Matching Principle Flashcards | Quizlet
quizlet.com/4798855/matching-principle-flash-cards

Notes to the financial statements External links:

[DOC]Notes to the financial statements: Note 20
www.finance.gov.au/sites/default/files/10-notes-20-to-26.doc

Notes to the Financial Statements- Reporting …
fmx.cpa.texas.gov/fmx/pubs/afrrptreq/notes

Notes To The Financial Statements – Investopedia
www.investopedia.com/terms/f/footnote.asp

Operating expense External links:

Operating expense financial definition of operating expense
financial-dictionary.thefreedictionary.com/operating+expense

[PDF]Operating Expense Analysis U.S. Department of …
www.hud.gov/sites/documents/92274.PDF

Operating Expense – Investopedia
www.investopedia.com/terms/o/operating_expense.asp

Operational costs External links:

How to Reduce Operational Costs – Entrepreneur
www.entrepreneur.com/article/293003

Positive accounting External links:

Positive Accounting Solutions, LLC, Home.
www.positiveaccountingsolutions.com

Positive Accounting – Positive Accounting Ltd
positiveaccountingltd.co.uk

ACCT 9110: Positive Accounting Research – Course …
www.terry.uga.edu/courses/ACCT/9110

Revenue recognition External links:

Revenue Recognition Standard, ASC 606 – PwC
www.pwc.com/us/en/cfodirect/issues/revenue-recognition.html

Revenue Recognition Definition | Investopedia
www.investopedia.com/terms/r/revenuerecognition.asp

Topic 13: Revenue Recognition – SEC.gov
www.sec.gov/interps/account/sabcodet13.htm

Social accounting External links:

Social Accounting Jobs – Apply Now | CareerBuilder
www.careerbuilder.com/jobs-social-accounting

What is Social Accounting? (with pictures) – wiseGEEK
www.wisegeek.com/what-is-social-accounting.htm

Social Accounting: An Emerging Career Path for …
cce.assumption.edu/social-accounting-emerging-field

Statement of changes in equity External links:

FAC1601-SU2-Statement of changes in equity – YouTube
www.youtube.com/watch?v=yLF_NCeFDNE

Statement of Changes in Equity : OpenReference
orwiki.org/t:CSCE

T accounts External links:

Using T Accounts Flashcards | Quizlet
quizlet.com/13118476/using-t-accounts-flash-cards

Manage My AT&T Accounts – myAT&T Registration
myattwg.att.com/olam/unauth/submitAccountRegistration.myworld

T Accounts
www.accounting-basics-for-students.com/T-accounts.html

Tax accounting External links:

Tax Accounting – Investopedia
www.investopedia.com/terms/t/tax-accounting.asp

Tax Accounting Jobs – Search Tax Accounting Job …
www.monster.com/jobs/q-tax-accounting-jobs.aspx

Tax Accounting – Investopedia
www.investopedia.com/terms/t/tax-accounting.asp

Total cost of ownership External links:

[PDF]Total Cost of Ownership (TCO)
www.camfilapc.com/uploads/ckeditor/attachments/450/tco.pdf

Fleet Total Cost of Ownership – efleets.com
www.efleets.com/total-cost-of-ownership

[PDF]Total Cost Of Ownership – CohuHD Rugged HD …
www.cohuhd.com/Files/white_papers/Total_Cost_Of_Ownership.pdf

Trial balance External links:

What is a trial balance? | AccountingCoach
www.accountingcoach.com/blog/what-is-a-trial-balance

Trial Balance – Video | Investopedia
www.investopedia.com/video/play/trial-balance/

Trial Balance | Explanation & Example – Accounting-Simplified
accounting-simplified.com/trial-balance.html

Unit of account External links:

Unit of account
A unit of account in economics is a nominal monetary unit of measure or currency used to value/cost goods, services, assets, liabilities, income, expenses; i.e., any economic item. It is one of three well-known functions of money.

[PDF]Money as a Unit of Account – MIT Economics
economics.mit.edu/files/9633

What is a Unit of Account? – wiseGEEK
www.wisegeek.com/what-is-a-unit-of-account.htm