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 194 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:
Have a session on Capital expenditure governance and find out.
– Do we all define Capital expenditure in the same way?
– What is Effective Capital expenditure?
Accounting networks and associations Critical Criteria:
Drive Accounting networks and associations risks and differentiate in coordinating Accounting networks and associations.
– At what point will vulnerability assessments be performed once Capital expenditure is put into production (e.g., ongoing Risk Management after implementation)?
– 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?
– What are our Capital expenditure Processes?
Accounting period Critical Criteria:
Systematize Accounting period tasks and overcome Accounting period skills and management ineffectiveness.
– Does Capital expenditure analysis isolate the fundamental causes of problems?
– What potential environmental factors impact the Capital expenditure effort?
– How would one define Capital expenditure leadership?
– What is going to be the accounting period?
Accounting research Critical Criteria:
Start Accounting research engagements and define Accounting research competency-based leadership.
– How is the value delivered by Capital expenditure being measured?
– How do we Lead with Capital expenditure in Mind?
Accounting standards Critical Criteria:
Learn from Accounting standards projects and be persistent.
– What other organizational variables, such as reward systems or communication systems, affect the performance of this Capital expenditure process?
– What are the disruptive Capital expenditure technologies that enable our organization to radically change our business processes?
– How can the value of Capital expenditure be defined?
Annual report Critical Criteria:
Examine Annual report goals and point out improvements in Annual report.
– Is maximizing Capital expenditure protection the same as minimizing Capital expenditure loss?
– How do mission and objectives affect the Capital expenditure processes of our organization?
– 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?
Auditor’s report Critical Criteria:
Define Auditor’s report failures and stake your claim.
– How do you determine the key elements that affect Capital expenditure workforce satisfaction? how are these elements determined for different workforce groups and segments?
– Who sets the Capital expenditure standards?
– How do we keep improving Capital expenditure?
Balance sheet Critical Criteria:
Ventilate your thoughts about Balance sheet tasks and transcribe Balance sheet as tomorrows backbone for success.
– Include all projected income and all projected cash disbursements (payments) Hows your cash flow?
– What role does communication play in the success or failure of a Capital expenditure project?
– What is the formula for developing an income statement, according to GAAP?
– Think of your Capital expenditure project. what are the main functions?
– Does our organization need more Capital expenditure education?
– Can contractor accurately reevaluate problems on a job?
– How quickly does a prospective customer pay its bills?
– How well has management employed the companys assets?
– Are profits high enough, given the level of sales?
– Are adequate job cost procedures in place?
– What is the formula for return on equity?
– What is the balance of total liabilities?
– Are receivables coming in too slowly?
– Is the companys debt load excessive?
– Are estimated fair values unbiased?
– What do liquidity ratios measure?
– What do leverage ratios measure?
– What are the tax ramifications?
– So, are assets good or bad?
– What is a capital account?
Bank reconciliation Critical Criteria:
Do a round table on Bank reconciliation issues and raise human resource and employment practices for Bank reconciliation.
– What are the barriers to increased Capital expenditure production?
– Is there any existing Capital expenditure governance structure?
Capital cost Critical Criteria:
Analyze Capital cost tactics and check on ways to get started with Capital cost.
– 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?
– What knowledge, skills and characteristics mark a good Capital expenditure project manager?
Capitalized interest Critical Criteria:
Gauge Capitalized interest failures and pay attention to the small things.
– How do senior leaders actions reflect a commitment to the organizations Capital expenditure values?
– Is Capital expenditure Realistic, or are you setting yourself up for failure?
Cash flow statement Critical Criteria:
Huddle over Cash flow statement quality and find the ideas you already have.
– How can you measure Capital expenditure in a systematic way?
Constant purchasing power accounting Critical Criteria:
Co-operate on Constant purchasing power accounting strategies and probe using an integrated framework to make sure Constant purchasing power accounting is getting what it needs.
– Where do ideas that reach policy makers and planners as proposals for Capital expenditure strengthening and reform actually originate?
– Do those selected for the Capital expenditure team have a good general understanding of what Capital expenditure is all about?
– Is there a Capital expenditure Communication plan covering who needs to get what information when?
Contract management software Critical Criteria:
Depict Contract management software results and define what do we need to start doing with Contract management software.
– What is our formula for success in Capital expenditure ?
– Does Capital expenditure appropriately measure and monitor risk?
Convergence of accounting standards Critical Criteria:
Track Convergence of accounting standards engagements and separate what are the business goals Convergence of accounting standards is aiming to achieve.
– 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?
– How will you measure your Capital expenditure effectiveness?
Cost accounting Critical Criteria:
Merge Cost accounting risks and spearhead techniques for implementing Cost accounting.
– Does Capital expenditure create potential expectations in other areas that need to be recognized and considered?
– How do we Improve Capital expenditure service perception, and satisfaction?
– Who will provide the final approval of Capital expenditure deliverables?
– Is cost accounting the answer?
Cost of goods sold Critical Criteria:
Adapt Cost of goods sold adoptions and achieve a single Cost of goods sold view and bringing data together.
– For your Capital expenditure project, identify and describe the business environment. is there more than one layer to the business environment?
– What are current Capital expenditure Paradigms?
Debits and credits Critical Criteria:
Examine Debits and credits visions and point out Debits and credits tensions in leadership.
– Do all accounting systems require using debits and credits?
– What threat is Capital expenditure addressing?
Double-entry bookkeeping system Critical Criteria:
Give examples of Double-entry bookkeeping system risks and visualize why should people listen to you regarding Double-entry bookkeeping system.
– Does Capital expenditure analysis show the relationships among important Capital expenditure factors?
– Who will be responsible for documenting the Capital expenditure requirements in detail?
Economic entity Critical Criteria:
Collaborate on Economic entity management and maintain Economic entity for success.
– Is a Capital expenditure Team Work effort in place?
– Is the scope of Capital expenditure defined?
Expenses versus Capital Expenditures Critical Criteria:
Pilot Expenses versus Capital Expenditures governance and visualize why should people listen to you regarding Expenses versus Capital Expenditures.
– Can we add value to the current Capital expenditure decision-making process (largely qualitative) by incorporating uncertainty modeling (more quantitative)?
– What are your key performance measures or indicators and in-process measures for the control and improvement of your Capital expenditure processes?
– What new services of functionality will be implemented next with Capital expenditure ?
FIFO and LIFO accounting Critical Criteria:
Interpolate FIFO and LIFO accounting risks and adopt an insight outlook.
– How will we insure seamless interoperability of Capital expenditure moving forward?
– Are we making progress? and are we making progress as Capital expenditure leaders?
– What are the Essentials of Internal Capital expenditure Management?
Fair value Critical Criteria:
Be clear about Fair value strategies and finalize the present value of growth of Fair value.
– How will you know that the Capital expenditure project has been successful?
– Will Capital expenditure deliverables need to be tested and, if so, by whom?
– Have all basic functions of Capital expenditure been defined?
Financial accounting Critical Criteria:
Cut a stake in Financial accounting planning and check on ways to get started with Financial accounting.
– What about Capital expenditure Analysis of results?
– Is Capital expenditure Required?
Financial audit Critical Criteria:
Investigate Financial audit engagements and develop and take control of the Financial audit initiative.
– What tools do you use once you have decided on a Capital expenditure strategy and more importantly how do you choose?
Financial statement Critical Criteria:
Look at Financial statement outcomes and sort Financial statement activities.
– Marketing budgets are tighter, consumers are more skeptical, and social media has changed forever the way we talk about Capital expenditure. How do we gain traction?
– To what extent does management recognize Capital expenditure as a tool to increase the results?
– How important is Capital expenditure to the user organizations mission?
– How Are Financial Statements Used?
Fixed asset Critical Criteria:
Huddle over Fixed asset issues and arbitrate Fixed asset techniques that enhance teamwork and productivity.
– Are assumptions made in Capital expenditure stated explicitly?
– Are there recognized Capital expenditure problems?
– What is the amount of fixed assets?
Forensic accounting Critical Criteria:
Recall Forensic accounting planning and be persistent.
– Who are the people involved in developing and implementing Capital expenditure?
– What sources do you use to gather information for a Capital expenditure study?
Fund accounting Critical Criteria:
Transcribe Fund accounting issues and interpret which customers can’t participate in Fund accounting because they lack skills.
– What business benefits will Capital expenditure goals deliver if achieved?
General journal Critical Criteria:
Experiment with General journal projects and shift your focus.
– Is the Capital expenditure organization completing tasks effectively and efficiently?
General ledger Critical Criteria:
Facilitate General ledger decisions and find the ideas you already have.
Generally accepted accounting principles Critical Criteria:
Model after Generally accepted accounting principles outcomes and stake your claim.
Generally accepted auditing standards Critical Criteria:
See the value of Generally accepted auditing standards tactics and know what your objective is.
– Does Capital expenditure systematically track and analyze outcomes for accountability and quality improvement?
– Do several people in different organizational units assist with the Capital expenditure process?
Going concern Critical Criteria:
Paraphrase Going concern issues and maintain Going concern for success.
– What are your most important goals for the strategic Capital expenditure objectives?
Governmental accounting Critical Criteria:
Reason over Governmental accounting outcomes and report on the economics of relationships managing Governmental accounting and constraints.
– Among the Capital expenditure product and service cost to be estimated, which is considered hardest to estimate?
– Risk factors: what are the characteristics of Capital expenditure that make it risky?
Historical cost Critical Criteria:
Differentiate Historical cost planning and suggest using storytelling to create more compelling Historical cost projects.
– 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?
– Who is the main stakeholder, with ultimate responsibility for driving Capital expenditure forward?
– Do the Capital expenditure decisions we make today help people and the planet tomorrow?
Income statement Critical Criteria:
Differentiate Income statement adoptions and triple focus on important concepts of Income statement relationship management.
– What tools and technologies are needed for a custom Capital expenditure project?
– What is the difference between current liabilities and long-term liabilities?
– Have all costs to generate current expenses been recognized?
– Have you ever failed to complete any work awarded to you?
– Short-term notes payable: trade notes or borrowing?
– Were some investments sold that brought in cash?
– What is the benefit of double-entry bookkeeping?
– Is too much cash tied up in inventories?
– What is the earnings per share (EPS)?
– What do profitability ratios measure?
– What are three profitability ratios?
– What is the balance of total assets?
– Is the profit margin holding?
– Have impairments been made?
– What is Return on Equity?
– What is the bottom line?
Internal audit Critical Criteria:
Experiment with Internal audit tasks and mentor Internal audit customer orientation.
– 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 the Capital expenditure task fit the clients priorities?
– When was your last SWOT analysis for Internal Audit?
International Financial Reporting Standards Critical Criteria:
Brainstorm over International Financial Reporting Standards governance and diversify disclosure of information – dealing with confidential International Financial Reporting Standards information.
– Do you monitor the effectiveness of your Capital expenditure activities?
International Standards on Auditing Critical Criteria:
Give examples of International Standards on Auditing projects and diversify disclosure of information – dealing with confidential International Standards on Auditing information.
– What is the source of the strategies for Capital expenditure strengthening and reform?
– How do we maintain Capital expenditures Integrity?
Luca Pacioli Critical Criteria:
Apply Luca Pacioli risks and display thorough understanding of the Luca Pacioli process.
– Will new equipment/products be required to facilitate Capital expenditure delivery for example is new software needed?
– Do Capital expenditure rules make a reasonable demand on a users capabilities?
Management Accounting Principles Critical Criteria:
Conceptualize Management Accounting Principles results and sort Management Accounting Principles activities.
– What are the success criteria that will indicate that Capital expenditure objectives have been met and the benefits delivered?
Management accounting Critical Criteria:
Focus on Management accounting governance and find the essential reading for Management accounting researchers.
– Who is responsible for ensuring appropriate resources (time, people and money) are allocated to Capital expenditure?
– What are the Key enablers to make this Capital expenditure move?
Management discussion and analysis Critical Criteria:
Win new insights about Management discussion and analysis issues and attract Management discussion and analysis skills.
– How do we go about Securing Capital expenditure?
Matching principle Critical Criteria:
Map Matching principle outcomes and find answers.
– What prevents me from making the changes I know will make me a more effective Capital expenditure leader?
– Is Capital expenditure dependent on the successful delivery of a current project?
Notes to the financial statements Critical Criteria:
Devise Notes to the financial statements risks and oversee implementation of Notes to the financial statements.
– What are the key elements of your Capital expenditure performance improvement system, including your evaluation, organizational learning, and innovation processes?
Operating expense Critical Criteria:
Substantiate Operating expense leadership and describe which business rules are needed as Operating expense 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?
Operational costs Critical Criteria:
Accelerate Operational costs strategies and track iterative Operational costs results.
– 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:
Investigate Positive accounting goals and get the big picture.
Revenue recognition Critical Criteria:
Define Revenue recognition risks and sort Revenue recognition activities.
– What vendors make products that address the Capital expenditure needs?
– What are the business goals Capital expenditure is aiming to achieve?
– Is revenue recognition aggressive or conservative?
Sarbanes–Oxley Act Critical Criteria:
Own Sarbanes–Oxley Act governance and oversee Sarbanes–Oxley Act requirements.
– Can we do Capital expenditure without complex (expensive) analysis?
– What are specific Capital expenditure Rules to follow?
Social accounting Critical Criteria:
Model after Social accounting quality and find out.
– What are the short and long-term Capital expenditure goals?
Statement of changes in equity Critical Criteria:
Scan Statement of changes in equity decisions and integrate design thinking in Statement of changes in equity innovation.
– How to deal with Capital expenditure Changes?
T accounts Critical Criteria:
Canvass T accounts adoptions and acquire concise T accounts education.
– Are vendor default accounts and passwords disabled or changed on production systems before putting a system into production?
– Will Capital expenditure have an impact on current business continuity, disaster recovery processes and/or infrastructure?
– Are there Capital expenditure problems defined?
– Why are Capital expenditure skills important?
– Who has what accounts?
Tax accounting Critical Criteria:
Communicate about Tax accounting management and gather practices for scaling Tax accounting.
– In a project to restructure Capital expenditure outcomes, which stakeholders would you involve?
– What are the record-keeping requirements of Capital expenditure activities?
Tax accounting in the United States Critical Criteria:
Think about Tax accounting in the United States leadership and know what your objective is.
– How can we incorporate support to ensure safe and effective use of Capital expenditure into the services that we provide?
Total cost of ownership Critical Criteria:
Match Total cost of ownership engagements and gather practices for scaling Total cost of ownership.
– What will drive Capital expenditure change?
– Are we Assessing Capital expenditure and Risk?
Trial balance Critical Criteria:
Chart Trial balance visions and probe using an integrated framework to make sure Trial balance is getting what it needs.
– Which individuals, teams or departments will be involved in Capital expenditure?
– Who needs to know about Capital expenditure ?
Unit of account Critical Criteria:
Face Unit of account results and get going.
– 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?
– 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?
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:
Author: Gerard Blokdijk
CEO at The Art of Service | http://theartofservice.com
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.
To address the criteria in this checklist, these selected resources are provided for sources of further research and information:
Capital expenditure External links:
Capital Expenditure (CAPEX) | Investopedia
Capital Expenditure (CapEx) Request Forms
What Is Capital Expenditure? — The Motley Fool
Accounting networks and associations External links:
Accounting networks and associations – Revolvy
https://www.revolvy.com/topic/Accounting networks and associations
Accounting Networks And Associations – Accountancy …
Accounting networks and associations – Howling Pixel
Accounting period External links:
Accounting Period – Investopedia
Change in Accounting Period – IRS Tax Map
Accounting Period, Reporting Period: Defined and Explained
Accounting research External links:
Accounting Research Online – KPMG
Accounting standards External links:
[PDF]Accounting Standards and Procedures for Counties
FASB Accounting Standards Codification®
[PDF]Statement of Financial Accounting Standards No. 2
Annual report External links:
Annual Reports | Investors Title
Annual Report Instructions – Business Services Online
Annual Report Filings – ilsos.gov
Balance sheet External links:
The Fed – Fed’s balance sheet
Starbucks Corporation (SBUX) Balance Sheet – NASDAQ.com
Balance Sheet – Owner’s Equity | AccountingCoach
Bank reconciliation External links:
Sample Bank Reconciliation with Amounts | …
Bank Reconciliation | Explanation | AccountingCoach
[PDF]CASH COUNT AND BANK RECONCILIATION AUDIT …
Capital cost External links:
CRA CCA Classes for Computers – Capital Cost Allowance
Capital Cost Estimator – DWSIM – Chemical Process …
Capital Cost Database | FTA
Capitalized interest External links:
Capitalized Interest – Pay More Later – The Balance
Capitalized Interest – Investopedia
What is capitalized interest? | AccountingCoach
Cash flow statement External links:
What is the cash flow statement? | AccountingCoach
How to Create a Cash Flow Statement in Xero
What Is A Cash Flow Statement? – Investopedia
Constant purchasing power accounting External links:
[PDF]Constant Purchasing Power Accounting ))-Application
[PDF]Constant Purchasing Power Accounting 11 …
Constant Purchasing Power Accounting | Gulf Writing
Contract management software External links:
Contract Management Software | APTTUS
Contract management software | SirionLabs
ContractSafe | Free cloud contract management software
Convergence of accounting standards External links:
Video – Videos on the Convergence of Accounting Standards
Video on the Convergence of Accounting Standards (US …
Cost accounting External links:
[PDF]Cost Accounting Policies and Procedures Manual
Cost Accounting 9 Flashcards | Quizlet
Cost Accounting – AbeBooks
Cost of goods sold External links:
[PDF]Form 1125-A Cost of Goods Sold – Internal Revenue …
How To Calculate Cost of Goods Sold – The Balance
What is Cost of Goods Sold? – Paychex
Debits and credits External links:
How to Understand Debits and Credits: 7 Steps (with …
Debits and Credits – Normal Balances | AccountingCoach
Debits and credits — AccountingTools
Double-entry bookkeeping system External links:
Double-entry bookkeeping system – YouTube
Expenses versus Capital Expenditures External links:
Expenses versus Capital Expenditures – YouTube
FIFO and LIFO accounting External links:
FIFO and LIFO accounting.? | Yahoo Answers
Fair value External links:
Why “Fair Value” Is the Rule – Harvard Business Review
Fair value accounting — AccountingTools
Financial accounting External links:
Financial Accounting | Oklahoma State Department of …
Financial accounting is a specialized form of accounting that keeps track of transactions.
[PDF]Statement of Financial Accounting Concepts No. 6
Financial audit External links:
Effective Financial Audit Training in Bangkok
[PDF]Financial Audit Manual – Government …
U.S. GAO – Financial Audit Manual
Financial statement External links:
[XLS]Personal Financial Statement – TN
Free Financial Statement (Personal) – LawDepot
Accounting Reports & Financial Statement Templates
Fixed asset External links:
ProSeries® Fixed Asset Manager from Intuit – ProConnect
[PDF]Chapter 30 – Fixed Assets – Maine.gov
Fixed asset — AccountingTools
Forensic accounting External links:
Forensic Accounting | FBIJOBS
Forensic Accounting Careers | Accounting.com
Forensic Accounting – Investopedia
Fund accounting External links:
Fund Accounting – The Nonprofit CFO’s Guide
Why Do Nonprofits Need Fund Accounting?
Fund Accounting | Fund Accountancy Basics | …
General journal External links:
[PDF]CHAPTER 7 – General Journal Entries
What is a General Journal? – Definition | Meaning | …
[PDF]points · General Journal – MGMT-026
General ledger External links:
General Ledger – investopedia.com
General ledger — AccountingTools
Bookkeeping – General Ledger Accounts | …
Generally accepted accounting principles External links:
ASC 105 – Generally Accepted Accounting Principles
[PDF]80.20 – Generally Accepted Accounting Principles
Generally Accepted Accounting Principles – GAAP
Generally accepted auditing standards External links:
Generally Accepted Auditing Standards – YouTube
AU 150 Generally Accepted Auditing Standards – PCAOB
Generally Accepted Auditing Standards – GAAS
Going concern External links:
Going Concern | Definition of Going Concern by Merriam-Webster
Going Concern – Investopedia
A going concern (Book, 1993) [WorldCat.org]
Governmental accounting External links:
Governmental Accounting (Understanding J/E’s, For …
[PDF]Basic Governmental Accounting Concepts …
[PDF]Governmental Accounting, Auditing, and Financial …
http://www.gfoa.org/sites/default/files/Contents Pages from GAAFR 2012_0.pdf
Historical cost External links:
Historical Cost – investopedia.com
Historical cost — AccountingTools
[PDF]Historical Cost Indexes
Income statement External links:
[PDF]Nebraska Schedule I — Income Statement FORM tach …
[PDF]Income Statement—Reporting Comprehensive …
[PDF]Income Statement—Extraordinary and Unusual Items …
Internal audit External links:
Institute of Internal Auditors – Official Site
The Institute of Internal Auditors – YouTube
Internal Audit Definition | Investopedia
International Financial Reporting Standards External links:
[PDF]International Financial Reporting Standards (IFRS)
An Overview of International Financial Reporting Standards
International Financial Reporting Standards – IFRS
Luca Pacioli External links:
IISS Luca Pacioli – S. Anastasia – NA – Home | Facebook
Luca Pacioli: Father of Accounting – YouTube
Luca Pacioli – The Mathematics Genealogy Project
Management Accounting Principles External links:
Global Management Accounting Principles – Full Video – …
Management accounting External links:
Management accounting (Book, 2004) [WorldCat.org]
Title Management Accounting – Scribd
Management discussion and analysis External links:
[DOC]Sample Management Discussion and Analysis …
Management Discussion and Analysis – MD&A – Investopedia
[PDF]MANAGEMENT DISCUSSION AND ANALYSIS
Matching principle External links:
What is the matching principle? | AccountingCoach
Matching Principle Flashcards | Quizlet
Notes to the financial statements External links:
[PDF]Notes to the Financial Statements Template – modiphy
Notes to the Financial Statements- Reporting …
Notes To The Financial Statements – Investopedia
Operating expense External links:
What are operating expenses? | AccountingCoach
Non-Operating Expense – investopedia.com
[PDF]OPERATING EXPENSE RULES OF THUMB …
Operational costs External links:
Examples of Operational Costs | Chron.com
How to Reduce Operational Costs – Entrepreneur
Positive accounting External links:
Positive Accounting – Positive Accounting Ltd
POSITIVE ACCOUNTING – Google+
Positive Accounting Theory: A Ten Year Perspective by …
Revenue recognition External links:
Manufacturing Industry Revenue Recognition Challenges
Revenue Recognition Standard, ASC 606 – PwC
Topic 13: Revenue Recognition – SEC.gov
Social accounting External links:
The social accounting project and Accounting …
Social Accounting Services Ltd – Home | Facebook
Social Accounting Jobs – Apply Now | CareerBuilder
Statement of changes in equity External links:
Statement of Changes in Equity : OpenReference
T accounts External links:
Manage My AT&T Accounts – myAT&T Registration
Using T Accounts Flashcards | Quizlet
Tax accounting External links:
Tax Accounting – Investopedia
Tax Accounting – Investopedia
Total cost of ownership External links:
Total Cost of Ownership | Butler Manufacturing
TCO | Total Cost of Ownership – Gartner IT Glossary
Total Cost Of Ownership – TCO – Investopedia
Trial balance External links:
Trial Balance | Explanation & Example – Accounting-Simplified
QuickBooks Online Accountant Trial Balance – Intuit
What is a trial balance? | AccountingCoach
Unit of account External links:
What is Unit Of Account? definition and meaning
Unit of account
http://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. It lends meaning to profits, losses, liability, or assets.