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论文作者:英语论文论文属性:作业 Assignment登出时间:2015-05-12编辑:Karlie点击率:5612
论文字数:1607论文编号:org201505121036477172语种:英语 English地区:英国价格:免费论文
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摘要:本文按照通用的会计规则,阐述了商业经营上不寻常事件发生的概率,以及应对的方法。
For the September 11 attacks, the EITF classified most of the damage not as an extraordinary event but rather to be accounted for under continuing operations. They reached this decision because they felt that terrorist attacks did not fall under the category of extraordinary events because they had happened in previous years (FASB, Pg. 5, para. 2). For this particular event, however; the accounting impact on Tommy's financial statements is that Tommy would categorize this as an extraordinary event on his company's income statement. He can make this assumption because it states clearly that it was a 'combination of engine failure and unforeseen weather' and also it was clearly not a terrorist attack so it would not be characterized the same as the September 11 attacks were. It would directly lower his net income; net of taxes.
The precautions that Tommy could have taken to reduce the effects of this accident would change the accounting records for 'T-shirts for Tommy'. First, producing more t-shirts year round rather than increasing production right before the spring break rush would affect the financial statements. The net income for quarterly statements would change because the operating expenses would be higher for the fall and winter quarters but would be less than normal for the spring and summer quarters. On the balance sheet, your depreciation on your t-shirt making equipment could be changed depending on your depreciation method. If Tommy uses straight-line depreciation the amount per month would not be affected because the amount is the same no matter how much you actually use the equipment that month. If you used the units of production method, the depreciation would be higher during the spring and summer months for your equipment, although if Tommy decided to produce the same amount of t-shirts year round, the depreciation per month would be very close to what it was when you use the straight-line depreciation method (Petroff, para. 5).
The accounting impact on the second precaution of getting insurance for your business along with the add-ons that includes business interruption and extra expense would change the outcome of your balance sheet. Tommy would have to make adjusting entries every time you prepared your financial statements for prepaid insurance (considering it was prepaid). This would directly affect your net income, decreasing it, because it would increase your expenses with an outflow of cash in exchange for protectio本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。