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BUILDING A REFERENCE TO SPECIFIC WORKSHEET BASED ON CELL Step 1: Make “Invoice” worksheet active and select cell C4. Step 2: Go to Data tab > Data tools group > click Data validation button. Step 3: In a new dialogue box, settings tab is active by default, From the drop down select list. Step 4: Click the collapse button and click Customers worksheet tab and select the column that contains name. IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THESEE MORE ONPAKACCOUNTANTS.COM
EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment CAN WE CAPITALIZE MATERIAL RELOCATION EXPENSES INCURRED ON First of all we must be clear about subsequent expenditures, criteria for capitalizing subsequent expenditures in carrying amount of non-current/fixed assets and relocation costs or expenses. Subsequent expenditures refers to such costs which are incurred after the asset is recognized in the financial statement and brought to the location and condition intended. Examples of such USING CONDITIONAL FORMATTING TO HIGHLIGHT RANGE OF With conditional formatting feature, Excel makes even the numeric bits easy to understand with visual aids. Conditional formatting lets you format the cell and text within in relation to particular condition. Suppose you want your data to appear like this: Less than 0% = Red Greater than 0% but equal to 5% = Yellow Greater GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF So we have to improvise and yes there is a workaround and once applied following is the result! To get the grand totals column at the left, insert a new column at left if you don’t already have the space for it. Then put the following formula in the cell adjacent to the IS SALES TAX INCLUDED IN THE COST OF As IAS 16 refers that such taxes which are non-refundable will form part of the cost of the asset. However, sales tax is a refundable tax even if it is paid as part of the consideration of asset at the time of purchase. One thing to remember that entity measurement of cost of the asset and measurement of liability connected with the purchase of WELCOME TO PAKACCOUNTANTS.COMMULTIPLE COLUMN DATA VALIDATION LISTS IN EXCELINTERNATIONAL AUDITING STANDARDS Gantt Chart in Excel – How To + Free Template + Hasaan Fazal - 2. Gantt chart is the simplest-most effective visual for planners and project managers. The most favourite tool PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment (PPE) are tangible non-current assets that entity holds for a period longer than one accounting period meaning longer than a year for: use in ordinary course of business for: production or supply of goods that are later sold or used provision of services to customers or to departments rental to othersi.e.
BUILDING A REFERENCE TO SPECIFIC WORKSHEET BASED ON CELL Step 1: Make “Invoice” worksheet active and select cell C4. Step 2: Go to Data tab > Data tools group > click Data validation button. Step 3: In a new dialogue box, settings tab is active by default, From the drop down select list. Step 4: Click the collapse button and click Customers worksheet tab and select the column that contains name. IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THESEE MORE ONPAKACCOUNTANTS.COM
EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment CAN WE CAPITALIZE MATERIAL RELOCATION EXPENSES INCURRED ON First of all we must be clear about subsequent expenditures, criteria for capitalizing subsequent expenditures in carrying amount of non-current/fixed assets and relocation costs or expenses. Subsequent expenditures refers to such costs which are incurred after the asset is recognized in the financial statement and brought to the location and condition intended. Examples of such USING CONDITIONAL FORMATTING TO HIGHLIGHT RANGE OF With conditional formatting feature, Excel makes even the numeric bits easy to understand with visual aids. Conditional formatting lets you format the cell and text within in relation to particular condition. Suppose you want your data to appear like this: Less than 0% = Red Greater than 0% but equal to 5% = Yellow Greater GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF So we have to improvise and yes there is a workaround and once applied following is the result! To get the grand totals column at the left, insert a new column at left if you don’t already have the space for it. Then put the following formula in the cell adjacent to the IS SALES TAX INCLUDED IN THE COST OF As IAS 16 refers that such taxes which are non-refundable will form part of the cost of the asset. However, sales tax is a refundable tax even if it is paid as part of the consideration of asset at the time of purchase. One thing to remember that entity measurement of cost of the asset and measurement of liability connected with the purchase of REVALUATION OF NON-CURRENT ASSETS Accounting for revaluation of non-current asset is a three step process: Adjusting the cost of asset i.e. account of asset. Eliminating accumulated depreciation of asset being revalued. Recognizing revaluation gain or loss. Lets understand the accounting process with the help of an example. Suppose and entity bought a building three years ago REVISION OF ESTIMATES Estimates that may need revision are: Useful life of asset: the period for which asset is expected to stay operational may change; Depreciation rate: if the rate of cashflows (benefits) from the asset has increased or decreased, entity may have to adjust depreciation rate to match up.; Residual value of asset: the value entity is expecting to recover at the end of useful life by scrapping or EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: IS SALES TAX INCLUDED IN THE COST OF As IAS 16 refers that such taxes which are non-refundable will form part of the cost of the asset. However, sales tax is a refundable tax even if it is paid as part of the consideration of asset at the time of purchase. One thing to remember that entity measurement of cost of the asset and measurement of liability connected with the purchase of WHAT IS FINANCIAL STATEMENT RISK? The term or concept with the name Financial Statement Risk has NOT been defined, at least, in International Standards on Auditing and not even in any other pronouncements issued by IAASB related to assurance engagements and related services.So it is possible that this term is from such pronouncements issued by other auditing boards. Most of the time authors or teachers make up their WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment HOW TO RECORD THE DISPOSAL OF REVALUED NON-CURRENT ASSET Revalued non-current asset is the one that has undergone revaluation and now that asset is now measured on revaluation basis instead of historical cost basis. To learn more about revaluation model consult our IAS 16 – Property Plant and Equipment resources page. The accounting treatment of disposal of asset that is carried onrevaluation basis
WHAT IS SOURCE DOCUMENT? In the business world buyers and sellers interact to exchange goods and services and other transactions like payment. A diligent accountant keeps the record of all such important transactions about which users must be informed. However, to have the information reliable the recording of such transaction is controlled by source documents. Source document is basically FORMAT DATES AS YEARLY QUARTERS IN EXCEL For reporting purposes sometimes its elegant to show dates as quarters of the year instead of months. It helps managing clutter in a large set of data. As much as I wish there was a way to do it using custom number formatting Excel doesn’t have such ability as such and thus we have to look somewhere GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF So we have to improvise and yes there is a workaround and once applied following is the result! To get the grand totals column at the left, insert a new column at left if you don’t already have the space for it. Then put the following formula in the cell adjacent to the WELCOME TO PAKACCOUNTANTS.COMMULTIPLE COLUMN DATA VALIDATION LISTS IN EXCELINTERNATIONAL AUDITING STANDARDS Gantt chart is the simplest-most effective visual for planners and project managers. The most favourite tool to make gantt charts isExcel for two
PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment (PPE) are tangible non-current assets that entity holds for a period longer than one accounting period meaning longer than a year for: use in ordinary course of business for: production or supply of goods that are later sold or used provision of services to customers or to departments rental to othersi.e.
BUILDING A REFERENCE TO SPECIFIC WORKSHEET BASED ON CELL Most of the time businesses are managed using specialized software but when it comes to a final touch in reporting the data is exported to Excel where calculations and everything is done much more easily. However, exporting to excel or importing in excel sometimes create very bizarre situations. For example, imagine a situation that you IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THESEE MORE ONPAKACCOUNTANTS.COM
EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment CAN WE CAPITALIZE MATERIAL RELOCATION EXPENSES INCURRED ON First of all we must be clear about subsequent expenditures, criteria for capitalizing subsequent expenditures in carrying amount of non-current/fixed assets and relocation costs or expenses. Subsequent expenditures refers to such costs which are incurred after the asset is recognized in the financial statement and brought to the location and condition intended. Examples of such USING CONDITIONAL FORMATTING TO HIGHLIGHT RANGE OF With conditional formatting feature, Excel makes even the numeric bits easy to understand with visual aids. Conditional formatting lets you format the cell and text within in relation to particular condition. Suppose you want your data to appear like this: Less than 0% = Red Greater than 0% but equal to 5% = Yellow Greater GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF In pivot tables by default grand totals appear at the right end of the report. But sometimes the pivot table is so wide that user just can’t see the grand totals and we have to scroll every time we need to refer to that cell. Situation is even more frustrating if the widthof pivot
IS SALES TAX INCLUDED IN THE COST OF General rule is that everything paid specifically for the asset will form part of the cost of the asset purchased by the entity i.e. any cost incurred specifically towards the asset until it is brought in to an intended use, everything will form part of cost of the asset. However, things are not that simple WELCOME TO PAKACCOUNTANTS.COMMULTIPLE COLUMN DATA VALIDATION LISTS IN EXCELINTERNATIONAL AUDITING STANDARDS Gantt chart is the simplest-most effective visual for planners and project managers. The most favourite tool to make gantt charts isExcel for two
PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment (PPE) are tangible non-current assets that entity holds for a period longer than one accounting period meaning longer than a year for: use in ordinary course of business for: production or supply of goods that are later sold or used provision of services to customers or to departments rental to othersi.e.
BUILDING A REFERENCE TO SPECIFIC WORKSHEET BASED ON CELL Most of the time businesses are managed using specialized software but when it comes to a final touch in reporting the data is exported to Excel where calculations and everything is done much more easily. However, exporting to excel or importing in excel sometimes create very bizarre situations. For example, imagine a situation that you IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THESEE MORE ONPAKACCOUNTANTS.COM
EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment CAN WE CAPITALIZE MATERIAL RELOCATION EXPENSES INCURRED ON First of all we must be clear about subsequent expenditures, criteria for capitalizing subsequent expenditures in carrying amount of non-current/fixed assets and relocation costs or expenses. Subsequent expenditures refers to such costs which are incurred after the asset is recognized in the financial statement and brought to the location and condition intended. Examples of such USING CONDITIONAL FORMATTING TO HIGHLIGHT RANGE OF With conditional formatting feature, Excel makes even the numeric bits easy to understand with visual aids. Conditional formatting lets you format the cell and text within in relation to particular condition. Suppose you want your data to appear like this: Less than 0% = Red Greater than 0% but equal to 5% = Yellow Greater GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF In pivot tables by default grand totals appear at the right end of the report. But sometimes the pivot table is so wide that user just can’t see the grand totals and we have to scroll every time we need to refer to that cell. Situation is even more frustrating if the widthof pivot
IS SALES TAX INCLUDED IN THE COST OF General rule is that everything paid specifically for the asset will form part of the cost of the asset purchased by the entity i.e. any cost incurred specifically towards the asset until it is brought in to an intended use, everything will form part of cost of the asset. However, things are not that simple FREE ACCA F9 STUDY NOTES ACCA F9 | Financial Management FREE Study Notes for course coverage and revision Following are the notes for ACCA F9 Financial Management. These study notes are designed by keeping ACCA F9 syllabus in mind and thus covers the whole course. We will be adding more content in REVISION OF ESTIMATES Estimates that may need revision are: Useful life of asset: the period for which asset is expected to stay operational may change; Depreciation rate: if the rate of cashflows (benefits) from the asset has increased or decreased, entity may have to adjust depreciation rate to match up.; Residual value of asset: the value entity is expecting to recover at the end of useful life by scrapping or WHAT IS FINANCIAL STATEMENT RISK? The term or concept with the name Financial Statement Risk has NOT been defined, at least, in International Standards on Auditing and not even in any other pronouncements issued by IAASB related to assurance engagements and related services.So it is possible that this term is from such pronouncements issued by other auditing boards. Most of the time authors or teachers make up their REVALUATION OF NON-CURRENT ASSETS At the time of acquisition non-current assets are recorded at cost. After initial recognition however, entities can either continue to measure asset on historical-cost basis or change it to revaluation basis. Under revaluation model non-current assets may be carried at revalued amount i.e. fair value of asset at the date of revaluation less subsequent accumulated depreciation and EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: PROVISION FOR INCOME TAX Entities are liable to pay income tax on their yearly profit. This is usually estimated by applying a fixed percentage. As it is an estimate of tax liability therefore, it is recorded as a provision and not a liability. The actual payment of tax can be lesser more than the estimated amount which gives rise to HOW TO RECORD THE DISPOSAL OF REVALUED NON-CURRENT ASSET Revalued non-current asset is the one that has undergone revaluation and now that asset is now measured on revaluation basis instead of historical cost basis. To learn more about revaluation model consult our IAS 16 – Property Plant and Equipment resources page. The accounting treatment of disposal of asset that is carried onrevaluation basis
WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment LOWER OF COST AND NET REALISABLE Like many other assets, inventory is recorded and reported at cost in accounting books following historical cost principle following a certain cost flow assumption either FIFO, LIFO, AVCO or other methods. Another way of measuring inventory value is based on net realizable value (NRV). Under normal circumstances, cost of inventory is always lesser than the net amount business GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF In pivot tables by default grand totals appear at the right end of the report. But sometimes the pivot table is so wide that user just can’t see the grand totals and we have to scroll every time we need to refer to that cell. Situation is even more frustrating if the widthof pivot
WELCOME TO PAKACCOUNTANTS.COMMULTIPLE COLUMN DATA VALIDATION LISTS IN EXCELINTERNATIONAL AUDITING STANDARDS Gantt chart is the simplest-most effective visual for planners and project managers. The most favourite tool to make gantt charts isExcel for two
PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment (PPE) are tangible non-current assets that entity holds for a period longer than one accounting period meaning longer than a year for: use in ordinary course of business for: production or supply of goods that are later sold or used provision of services to customers or to departments rental to othersi.e.
BUILDING A REFERENCE TO SPECIFIC WORKSHEET BASED ON CELL Most of the time businesses are managed using specialized software but when it comes to a final touch in reporting the data is exported to Excel where calculations and everything is done much more easily. However, exporting to excel or importing in excel sometimes create very bizarre situations. For example, imagine a situation that you IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THESEE MORE ONPAKACCOUNTANTS.COM
EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment CAN WE CAPITALIZE MATERIAL RELOCATION EXPENSES INCURRED ON First of all we must be clear about subsequent expenditures, criteria for capitalizing subsequent expenditures in carrying amount of non-current/fixed assets and relocation costs or expenses. Subsequent expenditures refers to such costs which are incurred after the asset is recognized in the financial statement and brought to the location and condition intended. Examples of such USING CONDITIONAL FORMATTING TO HIGHLIGHT RANGE OF With conditional formatting feature, Excel makes even the numeric bits easy to understand with visual aids. Conditional formatting lets you format the cell and text within in relation to particular condition. Suppose you want your data to appear like this: Less than 0% = Red Greater than 0% but equal to 5% = Yellow Greater GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF In pivot tables by default grand totals appear at the right end of the report. But sometimes the pivot table is so wide that user just can’t see the grand totals and we have to scroll every time we need to refer to that cell. Situation is even more frustrating if the widthof pivot
IS SALES TAX INCLUDED IN THE COST OF General rule is that everything paid specifically for the asset will form part of the cost of the asset purchased by the entity i.e. any cost incurred specifically towards the asset until it is brought in to an intended use, everything will form part of cost of the asset. However, things are not that simple WELCOME TO PAKACCOUNTANTS.COMMULTIPLE COLUMN DATA VALIDATION LISTS IN EXCELINTERNATIONAL AUDITING STANDARDS Gantt chart is the simplest-most effective visual for planners and project managers. The most favourite tool to make gantt charts isExcel for two
PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment (PPE) are tangible non-current assets that entity holds for a period longer than one accounting period meaning longer than a year for: use in ordinary course of business for: production or supply of goods that are later sold or used provision of services to customers or to departments rental to othersi.e.
BUILDING A REFERENCE TO SPECIFIC WORKSHEET BASED ON CELL Most of the time businesses are managed using specialized software but when it comes to a final touch in reporting the data is exported to Excel where calculations and everything is done much more easily. However, exporting to excel or importing in excel sometimes create very bizarre situations. For example, imagine a situation that you IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THESEE MORE ONPAKACCOUNTANTS.COM
EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment CAN WE CAPITALIZE MATERIAL RELOCATION EXPENSES INCURRED ON First of all we must be clear about subsequent expenditures, criteria for capitalizing subsequent expenditures in carrying amount of non-current/fixed assets and relocation costs or expenses. Subsequent expenditures refers to such costs which are incurred after the asset is recognized in the financial statement and brought to the location and condition intended. Examples of such USING CONDITIONAL FORMATTING TO HIGHLIGHT RANGE OF With conditional formatting feature, Excel makes even the numeric bits easy to understand with visual aids. Conditional formatting lets you format the cell and text within in relation to particular condition. Suppose you want your data to appear like this: Less than 0% = Red Greater than 0% but equal to 5% = Yellow Greater GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF In pivot tables by default grand totals appear at the right end of the report. But sometimes the pivot table is so wide that user just can’t see the grand totals and we have to scroll every time we need to refer to that cell. Situation is even more frustrating if the widthof pivot
IS SALES TAX INCLUDED IN THE COST OF General rule is that everything paid specifically for the asset will form part of the cost of the asset purchased by the entity i.e. any cost incurred specifically towards the asset until it is brought in to an intended use, everything will form part of cost of the asset. However, things are not that simple FREE ACCA F9 STUDY NOTES ACCA F9 | Financial Management FREE Study Notes for course coverage and revision Following are the notes for ACCA F9 Financial Management. These study notes are designed by keeping ACCA F9 syllabus in mind and thus covers the whole course. We will be adding more content in REVISION OF ESTIMATES Estimates that may need revision are: Useful life of asset: the period for which asset is expected to stay operational may change; Depreciation rate: if the rate of cashflows (benefits) from the asset has increased or decreased, entity may have to adjust depreciation rate to match up.; Residual value of asset: the value entity is expecting to recover at the end of useful life by scrapping or WHAT IS FINANCIAL STATEMENT RISK? The term or concept with the name Financial Statement Risk has NOT been defined, at least, in International Standards on Auditing and not even in any other pronouncements issued by IAASB related to assurance engagements and related services.So it is possible that this term is from such pronouncements issued by other auditing boards. Most of the time authors or teachers make up their REVALUATION OF NON-CURRENT ASSETS At the time of acquisition non-current assets are recorded at cost. After initial recognition however, entities can either continue to measure asset on historical-cost basis or change it to revaluation basis. Under revaluation model non-current assets may be carried at revalued amount i.e. fair value of asset at the date of revaluation less subsequent accumulated depreciation and EXCEL VARIANCE CHARTS: MAKING AWESOME ACTUAL VS TARGET OR In this tutorial we are learning how to make an awesome variance chart in Excel that clearly plots actual and target (budgeted) figures using bars and variances (favourable and unfavourable) with arrows so beautifully that you get the whole story without looking twice: Some features of the Excel variance chart above we are learning today: PROVISION FOR INCOME TAX Entities are liable to pay income tax on their yearly profit. This is usually estimated by applying a fixed percentage. As it is an estimate of tax liability therefore, it is recorded as a provision and not a liability. The actual payment of tax can be lesser more than the estimated amount which gives rise to HOW TO RECORD THE DISPOSAL OF REVALUED NON-CURRENT ASSET Revalued non-current asset is the one that has undergone revaluation and now that asset is now measured on revaluation basis instead of historical cost basis. To learn more about revaluation model consult our IAS 16 – Property Plant and Equipment resources page. The accounting treatment of disposal of asset that is carried onrevaluation basis
WHY TRAINING COSTS ARE NOT CAPITALIZED AS COST OF THE First of all not every directly attributable cost can amount to capitalization as cost of the asset. IAS 16 requires more than just a cost to be directly attributable before it qualifies for capitalization as cost of the asset or to be included in the carrying amount of the non-current asset or fixed asset.. According to IAS 16 Para 16(b) the cost of an item of property, plant and equipment LOWER OF COST AND NET REALISABLE Like many other assets, inventory is recorded and reported at cost in accounting books following historical cost principle following a certain cost flow assumption either FIFO, LIFO, AVCO or other methods. Another way of measuring inventory value is based on net realizable value (NRV). Under normal circumstances, cost of inventory is always lesser than the net amount business GRAND TOTALS TO THE LEFT OF EXCEL PIVOT TABLE INSTEAD OF In pivot tables by default grand totals appear at the right end of the report. But sometimes the pivot table is so wide that user just can’t see the grand totals and we have to scroll every time we need to refer to that cell. Situation is even more frustrating if the widthof pivot
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ACTUAL VS TARGET VARIANCE CHARTS IN EXCEL WITH FLOATING BARS VERTICAL ACTUAL VS TARGET CHARTS IN EXCEL – TOP TO BOTTOM VARIANCE ANALYSIS USING BAR CHARTS ADD A VERTICAL LINE TO GANTT CHART OR STACKED BAR CHART IN EXCEL –HOW TO
GANTT CHART IN EXCEL – HOW TO + FREE TEMPLATE + ONLINE GANTT CHARTCREATOR
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* Excel tips for Accountants GANTT CHART IN EXCEL – HOW TO + FREE TEMPLATE +...Hasaan Fazal - 2
Gantt chart is the simplest-most effective visual for planners and project managers. The most favourite tool to make gantt charts isExcel for two...
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How good is it that we learn to automate cumbersome calculations in Excel like FIFO and LIFO. Last time we discussed FIFO valuationusing...
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Fixed assets or non-current assets can either be tangible or intangible and separate standards provide guidance on both. For most of the tangible fixed... IS WARRANTY COST CAPITALIZED OR INCLUDED IN COST OF THE ASSET?Hasaan Fazal - 1
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WHAT IS THE ACCOUNTING TREATMENT OF GRANTS RELATED TO INCOME (REVENUEGRANTS)?
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