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会计代写|财报分析代写Financial Statement Analysis代考|GSBS6506 METHOD OF ACCOUNTING

如果你也在 怎样代写财报分析Financial Statement Analysis GSBS6506这个学科遇到相关的难题,请随时右上角联系我们的24/7代写客服。财报分析Financial Statement Analysis常见的财务报表分析方法包括基本分析、杜邦分析、横向和纵向分析以及财务比率的使用。历史信息与一系列的假设和对财务信息的调整相结合,可用于预测未来的业绩。专业金融分析师可以获得特许金融分析师的称号。

财报分析Financial Statement Analysis FIL246是审查和分析公司财务报表的过程,以做出更好的经济决策,在未来获得收入。这些报表包括利润表、资产负债表、现金流量表、账目说明和权益变动表(如果适用)。财务报表分析是一种方法或过程,涉及评估一个组织的风险、业绩、财务健康和未来前景的特定技术。它被各种利益相关者所使用,如信贷和股权投资者、政府、公众和组织内部的决策者。这些利益相关者有不同的利益,并运用各种不同的技术来满足他们的需求。例如,股权投资者对组织的长期收益能力感兴趣,也许对股息支付的可持续性和增长感兴趣。债权人希望确保组织的债务证券(如债券)的利息和本金在到期时得到支付。

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会计代写|财报分析代写Financial Statement Analysis代考|GSBS6506 METHOD OF ACCOUNTING

会计代写|财报分析代写Financial Statement Analysis代考|METHOD OF ACCOUNTING

There are three cardinal assumptions under financial accounting : going concern, consistency and accrual. There are, however, three systems of accounting : (a) cash (b) accrual, and (c) hybrid. Under the cash system of accounting all expenses paid in cash and all incomes received in cash during the financial period, are recognised in the accounts. As a result, any expense not paid on income non received is left out of the accounting record. This state of affairs impede the process of measurement of business income and attribution of income to the period to which it belongs.

As contrary to this there has been another system of accounting known as the accrual or mercantile system. Under this, all expenses pertaining to the current period whether paid or not-that is accrued are recognised in accounts for that period. Similar, is the case with regard to income pertaining to the current period, no matter whether received or accrued, is recognised in accounts for the purposes of computation and measurement of business income. The system has been accorded legal recognition in India in the recent past. The Companies Amendment Act, 1988, vide an amendment to Section 209, with effect from 15 th June 1988, made it obligatory for all companies to maintain their accounts on accrued basis and according to the double entry accounting system. In Accounting Standard No. 1 (AS 1) issued by the Institute of Chartered Accountants of India (ICA), it has been stipulated that if the Generally Accepted Accounting. Principles (GAAP) and underlying assumption, such as going concern, eonsistency and accrual are not followed, the fact should be disclosed in the corporate financial statement. The term ‘accrual’ has been explained by the Accounting Standard No. 1.on Disclosure of Accounting Policies as :

“Revenues and costs and accrued, that is, recognised as they are earned or incurred (and not as money is received or paid) and recorded in the financial statements of the periods to which they relate”. The Guidance Note issued by the Accounting Standards Board of the ICAI explains accrual basis of accounting as “The method of recording transactions by which revenues, costs, assets and liabilities are reflected in the accounts in the period in which they accrue. The accrual basis of accounting includes considerations relating to deferrals, allocations, depreciation and amortisation. This basis is also called called mercantile basis of accounting”‘. Accrual basis of accounting thus recognises the financial effects of the transactions, events and circumstances of an entity in the period in which they occur, rather than recording them in the period in which cash is received or paid. The accomplishments measured in terms of revenue and the efforts expressed in the form of cost may not be in consonance with cash receipts and cash payments for the same. This is rational for measurement of performance and corporate income during a period instead of merely recording cash receipts and payments. The major difference between the cash system and the accural system of accounting lies in the timing of recognition of revenues, expenses, gains and losses. The essential features of accrual basis of accounting are :
(a) revenue is recognised as it is earned,
(b) costs are matched either against revenues, so recognised or against the relevant time period to determine periodic income, and
(c) costs which are not charged to income are carried forward are kept under continuous review. AS 9 issued by ICAI explains that recognition of revenue requires that revenue against sale, or service or use of resources is measu:able and are expected of collection.

会计代写|财报分析代写Financial Statement Analysis代考|Recognition of Assets and Liabilities

The way expenses and revenues are recognised under the accrual system in the same manner, the transactions pertaining to assets and liabilities are recognised as they occur irrespective of the actual receipt of payment. The accrual concept has to be supplemented by the concept of materiality. Section 209 (3) of the Companies Act, 1956, requires that every company has to keep the books of account in such a manner that they give a true and fair view of its state of affairs and that the books are maintained on the accrual basis of accounting. The Accounting Standard (AS 1) ‘Disclosure the Accounting Policies’ stipulates that financial statements should disclose all material items, i.e., items the knowledge of which might influence the decisions of the user of financial statement.

Accrual basis of accounting imbibes a problem as regards reporting of accrual of expense and liability. For instance, Coal India, Indian Airlines are sure of the occurrence of certain events but they are not sure of the liability that may accrue to the company. The accrual basis of reporting is based on matching, materialty and realisability concepts. Accrual of expense and eventual liability has to be quantified and reported even if no payment is made or expected to be made during the period. In the recent period a shift has taken place from accrual basis to cash flow implication of the transactions. Cash flow generated out of business transactions is a more pragmatic indicator of real change in value over the accounting period. This is why accrual cash flow accounting has been envisaged for peripheral users of financial information. This would provide workable evaluation of real purchasing power of the assets of the entity. Full-fledged cash flow accounting has been emphasised over the recent years and not a cash flow statement alone. Reporting of income and expense under accrual basis should stand the test of verifiability, objectivity and comparability. The International Accounting Standard (IAS) No. 18 stipulates that revenue should be recognised in accounts when there is no uncertainty about measurability and collectability. It implies that when revenue is not determinable within reasonable limits, the recognition of revenue should be postponed. In addition to disclosure requirement of IAS 1 and 5 , the circumstances in which revenue has been postponed should be disclosed and reported in the financial.statement.

The problem that emerges is with the recognition, allocation of receipts and expenditures to a particular period as revenue and expense. When goods are sold, when is the revenue earned? When the order is placed by the customer, or when goods are shipped, or when the invoice is mailed or when the customer’s cheque is received ? Under accrual system of accounting the firms recognise the sale as a transaction and record the revenue as having been earned in accounts during the period when goods are shipped. Likewise, in respect of purchase, when is expense recognised? When the goods are ordered, or received, or consumed or paid for ? It would depend upon how the aceounts are maintained, whether under accrual or cash basis.

会计代写|财报分析代写Financial Statement Analysis代考|GSBS6506 METHOD OF ACCOUNTINGACCOUNTING THEORY



财务会计的三个基本假设是:持续经营、一致性和权责发生制。但是,存在三种会计系统: $a$ 现金 $b$ 权责发生制,以及 $c$ 杂交种。在现金会计制度 下,财务期间以现金支付的所有费用和以现金收到的所有收入均在账目中确认。结果,末收到的收入末支付的任何费用都被排除在会计记录之 外。这种事态阻碍了业务收入的计量和收入归属到其所属时期的过程。
与此相反,还有另一种会计系统,称为权责发生制或商业系统。在这种情况下,与当期有关的所有费用,无论是否已支付,都应计入该期间的账 户。与当期有关的收入也是如此,无论是收到的还是应计的,都在计算和计量业务收入的账户中确认。该系统最近在印度获得了法律认可。1988 年《公司修正法》对第 209 条进行了修正,自 1988 年 6 月 15 日起生效,规定所有公司有义务根据应计制和复式记账系统维护其账目。在会计准则 第 1 号 $A S 1$ 由印度特许会计师协会颁发 $I C A$,已经规定如果公认会计。原则 $G A A P$ 末遵循持续经营、持续性、权责发生制等基本假设的,应当在 公司财务报表中予以披露。会计准则第 1 号关于会计政策披露对“应计”一词的解释如下:
“收入和成本并应计,即在赚取或发生时确认andnotasmoneyisreceivedorpaid并记录在相关期间的财务报表中”。ICAI 会计准则委员会发布的 指导说明将权责发生制解释为“收入、成本、资产和负债反映在应计期间的账户中的交易记录方法。会计的权责发生制包括与递延、分配、折旧和 婎销相关的考虑因素。这种基础也称为“商业会计基础”。因此,权责发生制会计在一个实体的交易、事件和情况发生的期间确认其财务影响,而 不是在收到或支付现金的期间记录它们。以收入衡量的成就和以成本形式表达的努力可能与现金收入和现金支付不一致。这对于衡量一段时间内 的绩效和企业收入是合理的,而不仅仅是记录现金收支。收付实现制与权责发生制的主要区别在于收入、费用、损益的确认时间。权责发生制会 计的基本特征是: 收付实现制与权责发生制的主要区别在于收入、费用、损益的确认时间。权责发生制会计的基本特征是:收付实现制与权责发 生制的主要区别在于收入、费用、损益的确认时间。权责发生制会计的基本特征是: a收入在获得时确认,
$b$ 成本与如此确认的收入相匹配,或与相关时间段相匹配以确定定期收入,并且
$c$ 末记入收入的成本结转,并不断审查。ICAI 发布的AS 9 解释说,收入的确认要求销售收入、服务收入或资源使用收入是可衡量的,并且预计会收取。


费用和收入在权责发生制下的确认方式相同,与资产和负债相关的交易在发生时确认,与实际收到付款无关。权责发生制的概念必须由重要性的 概念来补充。第209节 31956 年 《公司法》要求每家公司都必须以真实和公正地反映其事务状况的方式保存账䈻,并且账䈻在会计权责发生制基础 上进行维护。会计准则 $A S 1$ 《会计政策披露》规定财务报表应当披露所有重大项目,即知怱可能影响财务报表使用者决策的项目。
会计权责发生制吸收了关于费用和负债应计费用报告的问题。例如,印度煤炭公司、印度航空公司确定某些事件的发生,但不确定公司可能承担 的责任。报告的权责发生制基于匹配、重要性和可实现性概念。应计费用和最终负债必须量化和报告,即使在此期间没有付款或预计不会付款。 在最近一段时间内,交易的影响从权责发生制转变为现金流量影响。业务交易产生的现金流量是会计期间价值实际变化的更实用的指标。这就是 为什么权责发生制现金流量会计已被设想用于财务信息的外围用户。这将为实体资产的实际购买力提供可行的评估。近年来一直强调全面的现金 流量会计,而不仅仅是现金流量表。权责发生制下的收入和费用报告应经得起可验证性、客观性和可比性的检验。国际会计准则 $I A S 18$ 号文规定 收入在可计量性和可收回性不存在不确定性的情况下入账确认。这意味着当收入在合理范围内不能确定时,应当推迟确认收入。除 IAS 1 和 5 的披 露要求外,收入被推迟的情况应在财务报表中披露和报告。
出现的问题是将收入和支出确认、分配到特定时期作为收入和支出。商品卖出去,收入什么时候赚到? 客户什么时候下订单,什么时候发货,什 么时候邮奇发票,什么时候收到客户的支票? 在权责发生制会计制度下,公司将销售确认为一项交易,并将收入记录为货物装运期间在账户中赚 取的收入。同样,就采购而言,何时确认费用? 何时订购、接收、消费或付款? 这将取决于帐户的维护方式,是权责发生制还是收付实现制。

会计代写|财报分析代写Financial Statement Analysis代考

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