暗記メーカー

2

2

23問 • 2年前

問題一覧

1

An economic event that affects the assets and equities of the firm, is reflected in its accounts and is measured in monetary terms.

financial transaction

2

• In this cycle, the business activities begin with the acquisition of materials, property and labor in exchange for cash. • Most business to business transactions are based from credit relationship between the trading parties. • The actual disbursement of cash takes place at some point after the receipt of goods and services

expenditure cycle

3

This system recognizes the need to acquire physical inventory (such as raw materials) and places an order with the vendor.

purchases/ap system

4

the purchases system records the event by increasing inventory an establishing an account payable to be paid at a later date when

when the goods are received

5

the cash disbursements systems authorizes the payment, disburses the funds to the vendor, and records the transaction by reducing the cash and accounts payable accounts when

when the obligation created in the purchases system becomes due

6

collects labor usage data for each employee, computes the payroll, and disburses paychecks to the employees.

payroll system

7

is a special case purchases and cash disbursement system.

payroll

8

•Because of accounting complexities associated with payroll, most firms have a _____ system for payroll processing.

separate

9

•This system maintains details about each piece of equipment and other fixed assets.

fixed asset system

10

fixed asset system provides a system for

tracking for organizations’ physical assets

11

Major Subsystem of conversion cycle

production, cost accounting

12

– it involves planning, scheduling, and control of the physical product through the manufacturing process

production system

13

Product system includes

determining, authorizing, releasing, directing

14

– it monitors the flow of cost information including labor, overhead and raw materials related to production

cost accounting system

15

the information that cost accounting system produces is used for

inventory valuation, budgeting cost control, performance reporting, management decisions

16

Firms sell their goods and services to customers through the

revenue cycle

17

revenue cycle transactions also have a physical and a financial component, which are

processed separately

18

revenue cycle includes the processing of

cash sales, credit sales, receipt of cash

19

primary subsystems of the revenue cycle

sales order processing, cash receipts

20

– the majority of business sales are made on credit and involve tasks

sales order processing

21

sales order processing involves tasks such as

preparing sales order, granting credit, shipping products to the customer, billing customers, recording transactions

22

– for credit sales, some period of time (days or weeks) passes between the point of sale and the receipt of cash.

cash receipts

23

Cash receipts processing includes

collecting cash, depositing cash in the bank, Recording these events

CFAS

CFAS

Ceejay · 8問 · 2年前

CFAS

CFAS

8問 • 2年前

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Ceejay · 68問 · 2年前

Purposive communication

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68問 • 2年前

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STS (Lesson 1)

Ceejay · 16問 · 2年前

STS (Lesson 1)

STS (Lesson 1)

16問 • 2年前

STS(Lesson 2.1)

STS(Lesson 2.1)

Ceejay · 30問 · 2年前

STS(Lesson 2.1)

STS(Lesson 2.1)

30問 • 2年前

STS(Lesson 2.2)

STS(Lesson 2.2)

Ceejay · 26問 · 2年前

STS(Lesson 2.2)

STS(Lesson 2.2)

26問 • 2年前

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STS(Lesson 3)

Ceejay · 17問 · 2年前

STS(Lesson 3)

STS(Lesson 3)

17問 • 2年前

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Rizal Law

Ceejay · 11問 · 2年前

Rizal Law

Rizal Law

11問 • 2年前

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Ceejay · 18問 · 2年前

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19th Century Rizal's Context

18問 • 2年前

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Genealogy Family & Early Education

Ceejay · 14問 · 2年前

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Genealogy Family & Early Education

14問 • 2年前

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Rizal's Life in Ateneo and UST

Ceejay · 10問 · 2年前

Rizal's Life in Ateneo and UST

Rizal's Life in Ateneo and UST

10問 • 2年前

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Rizal's Travel Abroad

Ceejay · 53問 · 2年前

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Rizal's Travel Abroad

53問 • 2年前

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Ceejay · 13問 · 2年前

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HK and 2nd Homecoming

13問 • 2年前

1

1

Ceejay · 32問 · 2年前

1

1

32問 • 2年前

3

3

Ceejay · 41問 · 2年前

3

3

41問 • 2年前

4

4

Ceejay · 17問 · 2年前

4

4

17問 • 2年前

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Law

Ceejay · 11問 · 2年前

Law

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11問 • 2年前

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Rizal Finals (G4-G6)

Ceejay · 99問 · 1年前

Rizal Finals (G4-G6)

Rizal Finals (G4-G6)

99問 • 1年前

Noli

Noli

Ceejay · 11問 · 1年前

Noli

Noli

11問 • 1年前

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Ceejay · 8問 · 1年前

Rizal Finals-(G7-10)

Rizal Finals-(G7-10)

8問 • 1年前

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Ceejay · 35問 · 1年前

Chap 6- Purcomm

Chap 6- Purcomm

35問 • 1年前

poems

poems

Ceejay · 21問 · 1年前

poems

poems

21問 • 1年前

問題一覧

1

An economic event that affects the assets and equities of the firm, is reflected in its accounts and is measured in monetary terms.

financial transaction

2

• In this cycle, the business activities begin with the acquisition of materials, property and labor in exchange for cash. • Most business to business transactions are based from credit relationship between the trading parties. • The actual disbursement of cash takes place at some point after the receipt of goods and services

expenditure cycle

3

This system recognizes the need to acquire physical inventory (such as raw materials) and places an order with the vendor.

purchases/ap system

4

the purchases system records the event by increasing inventory an establishing an account payable to be paid at a later date when

when the goods are received

5

the cash disbursements systems authorizes the payment, disburses the funds to the vendor, and records the transaction by reducing the cash and accounts payable accounts when

when the obligation created in the purchases system becomes due

6

collects labor usage data for each employee, computes the payroll, and disburses paychecks to the employees.

payroll system

7

is a special case purchases and cash disbursement system.

payroll

8

•Because of accounting complexities associated with payroll, most firms have a _____ system for payroll processing.

separate

9

•This system maintains details about each piece of equipment and other fixed assets.

fixed asset system

10

fixed asset system provides a system for

tracking for organizations’ physical assets

11

Major Subsystem of conversion cycle

production, cost accounting

12

– it involves planning, scheduling, and control of the physical product through the manufacturing process

production system

13

Product system includes

determining, authorizing, releasing, directing

14

– it monitors the flow of cost information including labor, overhead and raw materials related to production

cost accounting system

15

the information that cost accounting system produces is used for

inventory valuation, budgeting cost control, performance reporting, management decisions

16

Firms sell their goods and services to customers through the

revenue cycle

17

revenue cycle transactions also have a physical and a financial component, which are

processed separately

18

revenue cycle includes the processing of

cash sales, credit sales, receipt of cash

19

primary subsystems of the revenue cycle

sales order processing, cash receipts

20

– the majority of business sales are made on credit and involve tasks

sales order processing

21

sales order processing involves tasks such as

preparing sales order, granting credit, shipping products to the customer, billing customers, recording transactions

22

– for credit sales, some period of time (days or weeks) passes between the point of sale and the receipt of cash.

cash receipts

23

Cash receipts processing includes

collecting cash, depositing cash in the bank, Recording these events