scholarly journals Aspects of Compatibility and Convergence of The Accounting Information Comprised in The Balance Sheet in The DKMT Euroregion (Danube-Criş-Mureş-Tisa)

2017 ◽  
Vol 23 (2) ◽  
pp. 90-94
Author(s):  
Andreea Mihaela Marin ◽  
Cristiana Daniela Lazăr ◽  
Ion Pereş
Keyword(s):  
Balance Sheet ◽  
Accounting Information ◽  
The West ◽  
Autonomous Region ◽  
Development Region ◽  
West Development ◽  
Detailed Presentation

Abstract In order to study the compatibility and convergence of accounting information between the Autonomous Region Vojvodina and the West Development Region of Romania and implicitly between Vojvodina and Hungarian counties of DKMT, it is necessary to study the compatibility and possible convergence between the Vojvodina Balance Sheet (Bilans Stanja) and the Romanian Abridged Balance Sheet. In order to reach the set goal we opted for the detailed presentation of the Bilans Stanja, with the highlighting of correspondences, indicators’ manner of calculation (when necessary) and the highlight of differences and complementarities.

Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor)

2010 ◽  
Vol 6 (02) ◽  
pp. 49
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Information System ◽  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statement ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Accounting Information System ◽  
Achievement Data ◽  
Medical Needs ◽  
Processing Data

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished.  Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.

The Relation between Accounting Information in Debt Covenants and Operating Leases

2015 ◽  
Vol 29 (4) ◽  
pp. 969-996 ◽  
Author(s):  
Daniel Gyung H. Paik ◽  
Joyce A. van der Laan Smith ◽  
Brandon Byunghwan Lee ◽  
Sung Wook Yoon
Keyword(s):  
Balance Sheet ◽  
Accounting Information ◽  
Debt Covenants ◽  
Debt Contracts ◽  
Debt Contracting ◽  
Income Statement ◽  
Operating Leases ◽  
The Impact ◽  
Accounting Ratios ◽  
Lease Accounting

SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We consider the impact of these changes on firms' debt covenants by examining the frequency of income-statement- versus balance-sheet-based accounting ratios in debt covenants of firms in high and low Off Balance Sheet (OBS) lease industries. Based on debt contracts from the 1996–2009 period, our results provide evidence that lenders focus on balance sheet (income statement) ratios in designing debt covenants for borrowers in low (high) OBS lease industries. Further, the use of balance-sheet- (income-statement-) based covenants falls (rises) faster in high OBS lease industries than in low OBS lease industries as the use of OBS leasing increases. This evidence indicates that OBS operating leases influence lenders' use of accounting information in covenants, suggesting that creditors consider the impact of OBS leases when structuring debt agreements. These results also suggest that the proposed capitalization of OBS leases may not result in firms violating loan covenants but will make the balance sheet a more complete source of information for debt contracting by removing the need for constructive capitalization of OBS leases.

The excavation of a Buddhist temple complex of the Qocho Uyghur kingdom in the middle of the west zone of the Tuyoq caves in Shanshan County, Xinjiang Uygur Autonomous Region

2020 ◽  
Vol 20 (1) ◽  
pp. 111-112
Keyword(s):  
Fourteenth Century ◽  
Ground Level ◽  
Tenth Century ◽  
The West ◽  
Autonomous Region ◽  
Xinjiang Uygur Autonomous Region ◽  
Buddhist Temple ◽  
Temple Complex ◽  
The Buddha ◽  
And Storage

AbstractIn 2016, remains of a ground-level Buddhist temple complex were found in the middle of the west zone of the Tuyoq caves in Shanshan (Piqan) County, Xinjiang Uygur Autonomous Region. This Buddhist temple complex consisted of the Buddha hall, dorms for monks, and storage facilities. In the Buddha hall, many murals of bodhisattvas, devas, and donors were found, and artifacts such as household utensils made of clay, wooden architectural components, textiles, and manuscript fragments were unearthed. The date of this Buddhist temple complex was the Qocho Uyghurs kingdom from the latter half of the tenth century to the latter half of the fourteenth century; the excavation is very important for understanding the distribution of the construction centers and the iconographical composition of the Buddhist cave temples and monasteries in the Qocho Uyghurs kingdom period.

scholarly journals METHODS OF BALANCE SHEET ITEMS EVALUATION AND RECOGNITION IN FINANCIAL ACCOUNTING AND THEIR IMPACT ON LIQUIDITY INDICATORS

2011 ◽  
Vol 1 (3) ◽  
pp. 204
Author(s):  
Iveta Mietule ◽  
Rita Liepiņa
Keyword(s):  
Data Acquisition ◽  
Balance Sheet ◽  
Accounting Information ◽  
Evaluation Methods ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Indicator ◽  
Separate Balance ◽  
Economic Nature ◽  
Indicator Evaluation

Displaying and evaluation methods of the accounting information in the financial reports influence greatly the authenticity, indicator evaluation and making decisions of the economic nature. In the article the evaluation methods of separate balance items, their influence on the indicators of the companies’ liquidity are interpreted, the problems of the balance item classification in the financial reports are updated. The authors believe that when investigating a specific financial indicator (for example, liquidity) it is important to analyse and evaluate both the methodology of data acquisition in accounting and to evaluate the methods of recognition of these elements in financial reports.

The Chang mo Grottoes in Dinggyê County, Tibet

2013 ◽  
Vol 13 (1) ◽  
Author(s):  
Cultural Relics Conservation Instit
Keyword(s):  
Social History ◽  
Reference Values ◽  
Research Center ◽  
Buddhist Art ◽  
The West ◽  
Single Chamber ◽  
Autonomous Region ◽  
Early Buddhism ◽  
Tibet Autonomous Region ◽  
North And South

AbstractOn August 19 through 25, 2011, Cultural Relics Conservation Institute of Tibet Autonomous Region and the China Tibetology Research Center made systematic surveys to the three grottoes in Zone I of Chang mo Grottoes. The Grotto 1 in Zone I is a single-chamber statue grotto in Ω-shaped plan, on the west, north and south walls of which clay sculptures and murals are found. Grotto 2 is a multi-chamber grotto, in which remains of clay sculptures and murals are found. Grotto 3 consists of two adjacent single-chamber grottoes, in both of which only murals are found. The discovery of this grotto group has very important reference values to the researches on the developments of the early Buddhism and Buddhist art in Tibet, even the progress of the Tibetan social history in the early Second Propagation of Buddhism. The sculptural format of Vajradhatu Mandala in these grottoes provided precious materials for the researches on the diffusion of Vajradhatu Mandala in Tibet, the development of Tibetan Vajrayana Buddhism and other relevant issues.

Ritual under Change: Mongolian Influences on Horse Races and Mountain Divinity Worship in Tibet

Inner Asia ◽  
2002 ◽  
Vol 4 (2) ◽  
pp. 361-373
Author(s):  
Elke Studer
Keyword(s):  
Seventeenth Century ◽  
Central Government ◽  
The Political ◽  
The South ◽  
The West ◽  
Horse Race ◽  
Autonomous Region ◽  
South Eastern ◽  
The North ◽  
History Of

AbstractThe article outlines the Mongolian influences on the biggest horse race festival in Nagchu prefecture in the Tibetan Autonomous Region (TAR).Since old times these horse races have been closely linked to the worship of the local mountain deity by the patrilineal nomadic clans of the South-Eastern Changthang, the North Tibetan plain. In the seventeenth century the West Mongol chieftain Güüshi Khan shaped the history of Tibet. To support his political claims, he enlarged the horse race festival's size and scale, and had his troops compete in the different horse race and archery competitions in Nagchu. Since then, the winners of the big race are celebrated side by side with the political achievements and claims of the central government in power.

scholarly journals Issues surrounding the classification of accounting information

2011 ◽  
Vol 12 (3) ◽  
pp. 353-369 ◽  
Author(s):  
Huibrecht Van der Poll ◽  
Daan Gouws
Keyword(s):  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statements ◽  
Classification Theory ◽  
New Classification ◽  
Second Nature ◽  
Classification Framework ◽  
Income Statement ◽  
Current Classification

The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.

An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles

2018 ◽  
Vol 8 (2) ◽  
pp. 30-40
Author(s):  
Mineo Tsuji ◽  
Mitsuki Hiraiwa
Keyword(s):  
Internal Consistency ◽  
Market Price ◽  
Balance Sheet ◽  
Accounting Information ◽  
Virtual Currency ◽  
Accounting Standard ◽  
Accounting Principles ◽  
Monetary Assets ◽  
Us Gaap

While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF on the Accounting for Virtual Currencies under the PSA on March 14, 2018 as part of J-GAAP. The standard subscribes that, if an active market exists for the virtual currency, such a virtual currency should be measured using the market price at the balance sheet date, and any difference between the carrying amount should be recognized as a gain or loss. This article examines logically the internal consistency of the accounting information of virtual currencies subscribed by the standard in J-GAAP and between the standard and IFRS. The results indicated that it is appropriate to present virtual currencies at the recoverable amount as in the case of other monetary assets in J-GAAP and that there are no significant differences internationally between the standard and the IFRS.

scholarly journals Key pluvial parameters in assessing rainfall erosivity in the south-west development region, Romania

2017 ◽  
Vol 126 (4) ◽  
Author(s):  
Monica Dumitraşcu ◽  
Carmen-Sofia Dragotă ◽  
Ines Grigorescu ◽  
Costin Dumitraşcu ◽  
Alina Vlăduţ
Keyword(s):  
Rainfall Erosivity ◽  
The South ◽  
South West ◽  
Development Region ◽  
West Development

The Impact of the Cultural Revolution in China on the Mongolians of Inner Mongolia

1994 ◽  
Vol 28 (2) ◽  
pp. 409-430 ◽  
Author(s):  
David Sneath
Keyword(s):  
Cultural Revolution ◽  
Government Policy ◽  
Inner Mongolia ◽  
The Political ◽  
The West ◽  
Autonomous Region ◽  
News Reports ◽  
The Subject ◽  
The Impact ◽  
The Cultural Revolution

A number of papers have been written in the west on the subject of the Cultural Revolution in Inner Mongolia. Hyer and Heaton's (1968) account of the period in the China Quarterly deals with events up until 1968, and relies heavily upon an analysis of the news reports broadcast by Radio Inner Mongolia at that time. The paper focuses upon the fate of Ulanhu, the Chairman of the Inner Mongolian Autonomous Region who fell from power during the Cultural Revolution. Hyer and Heaton are concerned primarily with the power struggles within the political apparatus, and they include no first-hand or eyewitness accounts. The paper gives no indication of the effects of the Cultural Revolution upon the great bulk of the population of the I.M.A.R., either Mongolian or Han Chinese. However, the article does carefully document the rapidly changing tide of Inner Mongolian government policy and the emergence of populist groups which challenged the political establishment, over the period 1965 to 1968.

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