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7/30/2019 GEMC Accounting Assn 10 2012
http://slidepdf.com/reader/full/gemc-accounting-assn-10-2012 1/17
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Aibg Zdrn Iutaiie cir
\iwdr @ists
Damhbd Kiobs
DbdrShshib, Hb`.
I`tifdr 64, 6<=6
GDN@ M``iubtmbts‘ Mssi`hmthib
7/30/2019 GEMC Accounting Assn 10 2012
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Ifkd`thvds
Hjdbthcy edy jrhvdrs ic piwdr `ist
Dxmnhbd `urrdbt shtumthib ic edy gdbdrmthib
cudas Fuhaj ubjdrstmbjhbg ic womt nmy `ombgd
piwdr `ists ivdr thnd
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Woi Hs DbdrShshib9
DbdrShshib hs m nmbmgdndbt mbj td`obh`ma
`ibsuathbg chrn spd`hmahzhbg hb tod dad`trh`
uthahty hbjustry Nmbmgdndbt @ibsuathbg
\iwdr Puppay
@inpahmb`d
Z&J Zd`obiaigy
Woiadsmad & Vdtmha Vmtds
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Woy Zohs Jhs`usshib hs Hnpirtmbt ti
DN@ M``iubtmbts & @CIs
Amrgdst pmrt ic DN@s‘ `ist5 cir nist `inprhsds
34% ti 74% ic titma `ist ic sdrvhbg ndnfdrs
Ombjcua ic edy cm`tirs jrhvd nu`o ic tod `ombgdwd sdd hb piwdr `ist
Iutaiie cir sdvdrma edy jrhvdrs vdry jhccdrdbt tomb
4 ti =< ydmrs mgi
Tbjdrstmbjhbg hnpm`t ic `ombgds hb edy jrhvdrs
hnpirtmbt hb pambbhbg cir cuturd `ist `ombgds
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Edy Jrhvdrs ic \iwdr @ist
Cuda
Gdbdrmthib nhx
@ist ic bdw gdbdrmthib Dbvhribndbtma rdguamthib
D`ibinh` griwto ‐ ai`ma, bmthibma mbj
hbtdrbmthibma
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\dr`dbtmgd ic Zitma \iwdr @ist Jrhvdb
fy Cuda cir Nmkir Gdbdrmthib Zypds
Bmturma Gms
@ima
Bu`admr
\dr`dbtmgd nmy vmry
whtohb cuda typd fmsdj
ib hbhthma ubht `mphtma
`ists, ubht dcch`hdb`hds
mbj wodrd ubhts stmbj
hb todhr jdprd`hmthib
ahcd.
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Edy Cuda \rh`ds Ivdr Zhnd
@ima Bmturma Gms
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Vhshbg \rinhbdb`d ic Crm`ehbg
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Crm`ehbg; Giij Bdws/Fmj Bdws
Crm`ehbg; Oyjrmuah` Crm`turhbg ic somadjdpishts whto wmtdr & `odnh`mas ti crdd iha &gms
Giij Bdws ‐ Dbmfads jdvdaipndbt ic amrgd, aibg tdrn gms chdajs
‐ Pucch`hdbt viaunds ti griw iutput wohad eddphbg prh`ds stmfad
Fmj Bdws ‐ Cdmrs & rdpirts ic wmtdr tmfad `ibtmnhbmthib nmyadmj ti rdguamthib/rdstrh`thib ic crm`ehbg & ohgodrgms `ist
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Gdbdrmthib Nhx Jh`tmtds Hnpm`t ic
@ombgd ib \iwdr @ist
Odmvy rdahmb`d ib `ima ndmbs… ‐ Vdju`dj mfhahty ti smvd whto aiwdr gms prh`ds
‐ Ohgodr `mphtma `ists ti `inpay whto dbvhribndbtma
rdguamthib ir rdpam`d pambts bit `ist-dccd`thvd ti`ibtria
‐ Grdmtdst pitdbthma dxpisurd ti GOG `omrgds
Odmvy rdahmb`d ib bmturma gms ndmbs… ‐ Grdmtdst `ist viamthahty (mt admst ohstirh`maay)
‐ \itdbthma `ist sniitohbg fdbdchts crin odjghbg
‐ Grdmtdst mfhahty ti smvd whto aiwdr gms prh`ds
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@ist ic Bdw GdbdrmthibHb`aujds Chxdj & Smrhmfad
Bu`admr (bdw ah`dbsds ib oiaj mctdr bdw ubhts
mt Sigtad/Punndr) ‐ dst. 8¢ ti ==¢+ pdr eWo
@ima (hc ht `mb fd fuhat) ‐ dst. ?¢ ti =<¢ pdr
eWo, jdpdbjhbg ib ai`mthib mbj typd ic `ima
Fmsdaimj Bmturma Gms
‐ Whto $0 gms; dst. :¢ ti 4.4¢ pdr eWo
‐ Whto $4 gms; dst. 4.4¢ ti 7¢ pdr eWo
‐ Whto $=< gms; dst. ?.4¢ ti =<¢ pdr eWo
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Sigtad 0 & : Ptmtus
Tbhts cuaay ah`dbsdj, `ibstru`thib ubjdrwmy
Nhbir `ibstru`thib jdvhmthib crin mpprivdj pambsrdsuatdj hb rdwire/rdvhdw
@ists mssi`hmtdj whto ah`dbsd jdamys & rdwire sufkd`t ti
jhsputd fdtwddb iwbdrs & `ibtrm`tirs5 bit ubusuma Jdamys ti hbhthma sdrvh`d jmtds dxpd`tdj ms m rdsuat ic
bdgithmthib ic jhsputds
@ist iutaiie ‐ Poirt tdrn; Ohgodr tomb matdrbmthvds, pmrth`uamray whto aiw-
`ist bmturma gms ‐ Aibg tdrn; Dxpd`tdj ti privhjd `ist stmfhahty & cuda
jhvdrshty
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Hnpm`t ic Dbvhribndbtma Vdguamthib
@urrdbt ir mbth`hpmtdj rdguamthibs hnpm`thbg `ima`ists & rdthrdndbts ‐ \mrth`uamtd nmttdr hb dnhsshibs
‐ Ndr`ury
‐ @ima mso ‐ GOG
Ptmtd mbj/ir cdjdrma rdguamthib ic oyjrmuah`crm`turhbg (crm`ehbg) nmy hnpm`t bmturma gms priju`thib mbj prh`ds
Ptmtd mbj/ir cdjdrma rdbdwmfads nmbjmtds `iuaj (mbjmrd, dasdwodrd) rdquhrhbg mjjhthib ic bib-d`ibinh`rdbdwmfad rdsiur`ds ti pirtciahis
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Hnpm`ts ib Hbjhvhjuma DN@s
Ai`ma hnpm`t jdpdbjs ib hbjhvhjuma DN@ piwdr suppaymrrmbgdndbts ‐ Chxdj `ist piwdr suppay mrrmbgdndbts nmy jdcdr hnpm`ts ic
fito pishthvd mbj bdgmthvd dvdbts
‐ Mrrmbgdndbts caiwhbg toriugo `urrdbt `ist nmy sdd hnpm`t
ic pishthvd mbj bdgmthvd dvdbts hnndjhmtday ‐ Nmby mrrmbgdndbts hb`aujd privhshibs cir nijhch`mthib hb
`msd ic `ombgd hb amw ir itodr shgbhch`mbt dvdbts
Tbjdrstmbj womt mrd tod edy jrhvdrs fdohbj yiur piwdrsuppay mrrmbgdndbts mbj wmt`o cir toisd dvdbts
Ebiw wodb `ibtrm`ts dxphrd ir mrd sufkd`t tirdbdgithmthib mbj wmt`o cir dvdbts hnpm`thbg prh`ds hbtomt thndcrmnd
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Damhbd Kiobs
DbdrShshib, Hb`.37?-4=<-68=<
damhbd.kiobsLdbdrvhshib-hb`.`in
Damhbd KiobsLdvhYkiobs
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