GIÁO TRÌNH ENGLISH FOR ACCOUNTING

When a company orders and receives goods (or services) in advance of paying for them, we say that the company is purchasing the goods on account or on credit . The supplier of the goods on credit is referred to as a creditor.
There is a need for personal accounts, most commonl[r]

Bố cục giáo trình (ví dụ)
 Phần 1 EAP: đưa các bài tập cơ bản về các kĩ năng tiếng trước (dễ học), giảm thiểu khó khăn cho các bài tập liên quan ở phần chuyên ngành
 Một số Business units ở phần 2, có vẻ dễ hơn, học trước

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Giáo trình chính: [1] Principles of accounting / Belverd E.. Needles, Marian Powers, Susan V.[r]

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1. A. When the customer makes an order.
2. B. Only if the transaction creates an account receivable. 3. C. At the end of the accounting period.
4. D. Upon completion of the sale or when services have been performed and the business obtains the right to collect the sales price.

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2. b.Work in Process Inventory has increased. 3. c.Finished Goods Inventory has decreased.
4. d.Work in Process Inventory has decreased.
Edmiston Company reported the following year-end information: beginning work in process inventory, $80,000; cost of goods manufactured, $780,000; beginning[r]

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