Posts
- Category: Accounting
- Shareholder’s Equity Disclosures and Footnotes Examples July 29th, 2010
- How Board of Directors May Prevent Deceptive Accounting July 26th, 2010
- Identifying Relevant and Irrelevant Costs July 20th, 2010
- Financing Growth [Working Capital Adjustment] July 19th, 2010
- Advantages and Disadvantages for Outsourcing the Accounting Functions July 12th, 2010
- Journal Entries to Account Investing Transactions June 9th, 2010
- Overcome Seasonality On Working Capital June 7th, 2010
- Effects Of Differences In Accounting for Income Taxes June 6th, 2010
- Accounting For Investments In Subsidiaries June 5th, 2010
- Interim Reporting Most Frequently Asked Questions May 15th, 2010
- What Does and Does Not Effect Working Capital April 26th, 2010
- Accounting Flowchart: Purchasing, Receiving, Payable and Payment April 25th, 2010
- New Customers or Clients Risks Assessment April 5th, 2010
- How Managers Select Accounting Principles [and Methods] March 21st, 2010
- Accounting Guidance For Derivative Instruments March 17th, 2010
- Approaches to Determine Fair Value and Its Fraud Risks March 9th, 2010
- Accountant Career Path Explored March 7th, 2010
- Five Keys For Finance Department To Best Use of IT March 4th, 2010
- Test Your Accruals and Deferrals IQ March 3rd, 2010
- 7 Steps To Conducting Vulnerability Analysis March 1st, 2010
- MYOB Accounting Plus 18 Video Tutorial [Free Download] February 28th, 2010
- QuickBooks Pro 2010 Essential Video Training [Free Download] February 28th, 2010
- Is Accounting Profession Still Attractive? [Survey] February 25th, 2010
- Common Acronyms in the Accounting World February 25th, 2010
- IFRS Revenue Recognition Disclosures [With Case Example] February 24th, 2010
- How to Record Monthly Credit Card Fees [Costs] February 16th, 2010
- 10 Biggest Mistakes I Ever Made [and Learnt] As A Manager February 15th, 2010
- What Does New Excel 2010 Bring for Accountants? February 3rd, 2010
- What is Balance Sheet, Truly? January 12th, 2010
- Accounting for Collaborative Arrangements [Virtual Joint Venture] December 30th, 2009
- Accounting For Business Partnerships [Basic] December 27th, 2009
- Working Capital Health Check and Benchmarking December 18th, 2009
- What Should Publicly Traded Companies File? December 17th, 2009
- Standards of Value Used in Business Valuation December 16th, 2009
- What Constitutes Accounting Software? December 12th, 2009
- Corporate Treasury Functions Fundamentals December 12th, 2009
- 2010 Accounting Jobs Outlook December 9th, 2009
- Break Even Point and Contribution Margin Analysis December 8th, 2009
- Recordkeeping and Document Retention December 4th, 2009
- Business Valuation Report [The Basic Element] December 1st, 2009
- CPA Exam Strategy: To Wait or Move on to the Next Section November 29th, 2009
- Accounting Treatment for Debt [with Examples] November 25th, 2009
- Bookkeeping Fundamental-2: Adjusting and Closing Entries November 21st, 2009
- Business Valuations [Methods and Approaches] November 21st, 2009
- Useful Business Forms, Calculators, Tools and Templates November 20th, 2009
- Understanding The Mechanics of Exchange Rates November 17th, 2009
- Tax-Related Aspects of a Partnership November 15th, 2009
- Basic Principles of Business Valuation You Should Know November 14th, 2009
- Corporate Taxable Income [A Closer Look] October 27th, 2009
- Essential SEC Filings Questions and Answers October 24th, 2009
- Financial Accounting Theory and Research October 23rd, 2009
- Are Qualified Accountants Still Required? October 22nd, 2009
- CPA is sixth-best Job in America 2009 [With Ranks]! October 12th, 2009
- Deferred Tax Asset and Its Valuation Allowance [with Case Examples] August 29th, 2009
- Factoring Vs Receivable Financing Analysis August 21st, 2009
- Free Cash Flow To Common Equity [A Closer Look] July 26th, 2009
- Management Accounting [A Short Overview by a Controller] July 23rd, 2009
- Why Closing Process Difficult To Complete? July 20th, 2009
- Types Of Preferred Stocks [and Their Journal Entries] July 15th, 2009
- Non-recurring Manufacturing and Selling Analyses July 12th, 2009
- Accounting For Cash Flow Hedging July 11th, 2009
- Process Costing [An Easy Guideline] July 10th, 2009
- Multinational Transfer Pricing July 9th, 2009
- Transfer Pricing For Profit Center [Local and Multinational Scopes] July 9th, 2009
- Mix and Yield Variance Analysis July 6th, 2009
- Working Capital Review [The Controllers Way] July 5th, 2009
- A Closer Look At Profit Plan [A Key Success Of Business Plans] July 4th, 2009
- What is Asset Securitization? [Basic Overview] July 4th, 2009
- Accounting For Current Liabilities [Accounts Payable Included] July 3rd, 2009
- Accounting For Accounts Receivable [Special Transactions] July 1st, 2009
- Being Smart with Journal Entries June 30th, 2009
- How to Setup and Improve Accounting Dept June 29th, 2009
- Faster Month-End Closing: Dream Of Every Accountants June 28th, 2009
- Foreign Capital Budgeting Analysis June 28th, 2009
- 3 Accounting Transaction Cycles Accountants Should Concern June 27th, 2009
- Implement Target Costing with Four Effective Steps June 25th, 2009
- Control Systems for Advanced Inventory Warehouse June 24th, 2009
- Accounting For The Issuance Of Capital Stock June 23rd, 2009
- Accounting Footnote Disclosures Part II [Accountant Must Used] June 22nd, 2009
- 29 Most Common Accounting Footnote Disclosures June 22nd, 2009
- Multinational Treasury And Cash Management June 21st, 2009
- Traditional and Multinational Treasury Management June 21st, 2009
- Multinational Cash Management [A Detail Overview] June 21st, 2009
- Multinational Foreign Exchange Management June 21st, 2009
- Using Cash Flow from Operating Activities June 20th, 2009
- Income Statement Analysis [With Case Example] June 20th, 2009
- Cost-Benefit Analysis [A General Overview] June 19th, 2009
- Tax Accounting Methods June 17th, 2009
- Recording Investment [Equity Method Vs. Fair Value Method] June 15th, 2009
- Confusion Between Profit and Its Cash Flow June 15th, 2009
- Accounting For Loan Impairments [Case Example] June 12th, 2009
- Raising Capital and Managing Its Risk June 10th, 2009
- Paper-based Accounts Payable Control June 8th, 2009
- Income Statement [A Closer Look] June 7th, 2009
- Basic Recordkeeping and Accounting E-Book [Download]: Keeping the Books June 6th, 2009
- How To Calculate and Record Laon and Its Interest [Basic] June 5th, 2009
- Incremental Cost Of Capital June 4th, 2009
- How To Calculate the Cost of Capital June 4th, 2009
- Fixed Assets Control, Procedure and Policies [by a Controller] June 1st, 2009
- Fixed Asset Procedures June 1st, 2009
- Fixed Asset Policies June 1st, 2009
- Financial Accounting Glossary by Lie Dharma Putra [Part 1] May 31st, 2009
- Financial Accounting Glossary by Lie Dharma Putra [Part 2] May 31st, 2009
- Financial Accounting Glossary by Lie Dharma Putra [Part 3] May 31st, 2009
- Financial Accounting Glossary by Lie Dharma Putra [Part 4] May 31st, 2009
- Financial Accounting Glossary by Lie Dharma Putra [Part 5] May 31st, 2009
- Internal Controls For Combating Fraud Attacks May 31st, 2009
- What Drives Business Valuations? May 31st, 2009
- A Description of Just In Time [JIT] Systems May 28th, 2009
- Analysis Of Computer Services Department May 25th, 2009
- Most Common Problems On Revenue Cycle [A Practical Approach] May 25th, 2009
- Tax Management: Value-Adding [With Case Example] May 24th, 2009
- Business Accounting Software: Peachtree Quantum 2010 [Fr,e.e download] May 23rd, 2009
- How to Negotiate With a Tax [IRS] Auditor May 22nd, 2009
- Hurdle Rate And Payback Period Analysis [Practical Insight] May 22nd, 2009
- Financial Instruments Definitions and Examples May 21st, 2009
- Split Accounting for Compound Instruments [IAS 32] May 21st, 2009
- Assets Liquidation Overview [Maximizing the Value] May 20th, 2009
- Financial Review Checklist On a Due Diligence Process May 20th, 2009
- Cool Accounting Quickstudy Reference [Download for Fr,e.e] May 18th, 2009
- Virtual Consolidated Financial Statements [VCFS] May 17th, 2009
- Fair value, IAS 39 and Corresponding US Standards May 17th, 2009
- Reports On Prospective Financial Statements May 16th, 2009
- Earnings Boosted By Artificial Means May 16th, 2009
- Should Sale and Leaseback Be Repoted as Financing Activities? May 16th, 2009
- Capitalized Operating Costs In a Cash Flow Statement [A Closer Look] May 15th, 2009
- How to Deal with Professional Accountant and Financial Advisers May 14th, 2009
- Securing and Raising Capital May 13th, 2009
- Understanding Profit and Loss Report [For Small Business Owner or Manager] May 13th, 2009
- Types and Process of Business Acquisitions [Seller's Perspective] May 9th, 2009
- Business Valuation Basic May 7th, 2009
- Connecting Profit-Loss [P&L] and Balance Sheet May 7th, 2009
- Transactions Affecting Stockholders Equity May 5th, 2009
- Accounting Methods and Quality of Earnings May 4th, 2009
- Financial Statements Questions and Answers [For Investors] May 4th, 2009
- One Full Accounting Cycle Process Explained [Basic] May 2nd, 2009
- Accounting For Property Plant And Equipment [IAS 16] May 2nd, 2009
- Balance Sheet From The Cash Flow Point Of View May 1st, 2009
- 7 Steps to Reconcile Inventory Variances April 30th, 2009
- Relationship between Profits and Capacity Utilization [Controllers Should Know] April 29th, 2009
- Profit Model [The 5 Key Profit Drivers of a Business] April 28th, 2009
- What is Flash Reports? April 28th, 2009
- Potential Sources of Liquidity April 28th, 2009
- How is Capital Gain or Loss Computed and Taxed? April 27th, 2009
- Effective Internal Control for Small Medium Business April 26th, 2009
- Liquidity Traps [Business Owner and Financial Manager Should Know] April 26th, 2009
- 10 Promissory Note Templates April 26th, 2009
- How To Record Goods and Services Tax [GST] April 25th, 2009
- Expense, Initiation and Installation Fees Recognition For Services Transactions April 25th, 2009
- Revenue Recognition For Services Transactions April 25th, 2009
- Accounting For Time-Share Transactions Of Real Estate April 24th, 2009
- Income Taxes and the Statement of Cash Flows April 23rd, 2009
- Pre CPA Exam Assessment: Your Strengths and Weaknesses April 22nd, 2009
- Related Party Transaction Disclosures [IAS 24] April 21st, 2009
- Inventory Tax [IRS] Rules April 20th, 2009
- Sustainable Cash Flow [Insight Overview] April 19th, 2009
- Check Payment Issues Letter [Email] Templates April 19th, 2009
- Analyzing Return on Capital April 18th, 2009
- Internal Control [Questions and Answers] April 18th, 2009
- Deductible Interest Expense on Business Loans April 17th, 2009
- Effective Accounting and Finance Policies for Best Practices April 17th, 2009
- Should We Use Internet-Based Cash Flow Analysis Software? April 17th, 2009
- How To Calculate And Record Depreciation [of Fixed Asset] April 16th, 2009
- Cost of Capital Formula and Calculation April 15th, 2009
- Contingent Liabilities and Assets [IAS 37] April 14th, 2009
- Recognition and Measurement Of Provision [Adapted from IAS 37] April 14th, 2009
- 3 Special Income Statement Items On Cash Flows Statement April 12th, 2009
- List of Items Included On Cash Flow Statements April 12th, 2009
- How To Account Product Financing Arrangement? April 11th, 2009
- Credit to Marginal Customers Analysis April 11th, 2009
- Qualitative Forecasting Methods and Techniques April 11th, 2009
- Cost Variances Analysis: Selling Expenses and Marketing Cost April 11th, 2009
- Operating Assets Ratio April 10th, 2009
- Accounting Treatment for Derivatives [GAAP under IFRS] April 9th, 2009
- Long or Short Accounting Articles? [Poll] April 8th, 2009
- Journal Entry for Equity and Debt Securities of Long-term Investment April 8th, 2009
- Journal Entry for Temporary Investment [Equity and Debt Securities] April 8th, 2009
- Using Operating Cash Flow to Detect Earnings Problems April 7th, 2009
- Taxing Mistakes On Personal Finance Decisions April 7th, 2009
- Sale and Leaseback Transactions Involving the Legal Form of a Lease April 7th, 2009
- Lease In The Financial Statement Of Lessor April 6th, 2009
- Lease in The Financial Statements Of Lessee April 6th, 2009
- Definition and Classification Of Leases [IAS 17] April 6th, 2009
- Eliminating Unprofitable Products and Services [Insight Analysis] April 6th, 2009
- Incremental Cash Flow Analysis April 6th, 2009
- Tax Basis of Business Assets April 5th, 2009
- How to Create Cash Forecast [a Practical Insight Approach] April 5th, 2009
- Creative Cash Flow Reporting April 4th, 2009
- Why Working Capital Changed? [Practical Insight] April 4th, 2009
- How to Account Investment Portfolio? April 4th, 2009
- Five Risks Associated With Funding Options April 1st, 2009
- Managing Checking Account and Check [Basic Accounting] April 1st, 2009
- How to Add and Eliminate Accounts In General Ledger March 31st, 2009
- What to Do When Investment Accounts Is Increasing? March 29th, 2009
- How To Set-up General Ledger [GL] and Opening Entries March 29th, 2009
- Accounting For Obsolete Inventory [A Practical Insight Approach] March 28th, 2009
- Types of Costs Used in Transfer Pricing Derivations March 27th, 2009
- Lean Strategy Effects Accounting, Accountants and CFO March 27th, 2009
- Accounting [IFRS and IAS] Terms and Definitions: [S to W] March 26th, 2009
- Accounting Terms and Definitions by IFRS and IAS: [P to S] March 26th, 2009
- IFRS and IAS Accounting Terms and Definitions: [M to P] March 26th, 2009
- Accounting Terms and Definitions by IAS and IFRS: [I to M] March 26th, 2009
- Accounting Terms and Definitions by IFRS and IAS : [F to I] March 26th, 2009
- Accounting Terms and Definitions by IFRS and IAS: [D to F] March 26th, 2009
- Accounting Terms and Definitions by IFRS and IAS : [C to D] March 26th, 2009
- Accounting [IFRS and IAS] Terms and Definitions [A to C] March 26th, 2009
- Maintenance Expense To Fixed Assets Ratio March 26th, 2009
- Borrowing Costs: Capitalization and Qualifying Assets [IAS 23] March 25th, 2009
- Relevant Cost [and Sunk Cost] March 25th, 2009
- Choosing [Basic] Accounting Methods March 24th, 2009
- Cost of Goods Sold Methods [for Unique OR Fungible Products] March 24th, 2009
- Depreciation Methods [Basic Accounting] March 24th, 2009
- Choosing Bad Debt Methods [Basic Accounting] March 23rd, 2009
- Earnings Management March 21st, 2009
- Manufacturing Cost: A Basic Accounting Procedure March 21st, 2009
- 7 Techniques Of Accounting Gimmicks – Be Ware! March 20th, 2009
- Accounting For Income Tax [Adapted From IAS 12] March 19th, 2009
- Equity And Debt Financing On a Business Acquisition March 19th, 2009
- CPA Exam Grading Questions, Answers and Tips March 19th, 2009
- Reporting on Internal Controls March 19th, 2009
- Expense Recognition for Obsolete Inventory March 18th, 2009
- A Basic Knowledge To Prepare Bookkeeping System March 17th, 2009
- Reduce Transaction Errors By Monthly Journal Entry Review March 16th, 2009
- Account [to] Accounting Entity March 16th, 2009
- Growth By Acquisition March 14th, 2009
- Effective Tactics To Collect Overdue Payments March 14th, 2009
- Why Should Controller Perform Daily Review Of Financial Statements? March 12th, 2009
- Speed Up Financial Statement Completion By Eliminating Multiple Approvals March 12th, 2009
- How Accounting Works in the Real Business World [Basic] March 11th, 2009
- Interest Rate [Investment Analysis] Formula Using Excel March 10th, 2009
- Revenue Recognition In Franchise Company March 10th, 2009
- How To Reduce Inventory Level Without Impacting Service Levels? March 8th, 2009
- Interim Financial Reporting [IAS 34] March 8th, 2009
- IFRS and The Accounting For Utilities Industry March 7th, 2009
- What is Current GAAP [under IFRS] For Revenue Recognition? March 7th, 2009
- Cost Accounting [The Basic Clues] March 4th, 2009
- Link Budgets Into Purchasing, Employee Performance and Fraud March 3rd, 2009
- Profit Per Person Ratio Formula March 3rd, 2009
- The Risks of Having Too Much and Too Little Inventory March 1st, 2009
- Measurement After Recognition Of Intangible Asset [IAS 38] March 1st, 2009
- Accounting For Intangible Assets [IAS 38] With Case Examples March 1st, 2009
- Determination of Factory Overhead Application Rates March 1st, 2009
- Four Steps to Proper Cash Management February 26th, 2009
- Free Cash Flow February 25th, 2009
- Determining Break-Even Point [BEP] February 25th, 2009
- Off Balance Sheet Financing with Special Purpose Entity (SPE) February 24th, 2009
- Debt Versus Equity Capital Structure February 23rd, 2009
- The Power Of Inventory Turnover and Days Sales Outstanding Ratios February 22nd, 2009
- Who is The Key Players In Company's Financial Structure? February 22nd, 2009
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Comments
5 comments


Flora

October 17, 2009
I am doing ACCA these days. Will attempt F5, F7 & F8 this December. I just went through your articles. Man, you have given a lot of detailed information and i really love to read your articles. These are very helpful in my studies and easily understandable. Whenever I am stuck with a topic, I just consult PUTRA. I appreciate your efforts “well done and keep it up” and hope you keep posting technical articles. Best of luck!
August 3, 2010
what is Deffered tax? Explain with Example
August 7, 2010
Please give me a calculation methods of determination for project feasibility in Bangladesh
August 8, 2010
please i need articles on effect of poor internal control on the survival of clients businss
August 17, 2010
Hi Putra,
Great Job!!!
Really Useful site..
i have a question on investment property..
presently our Balance sheet shows PPE & Investment property under PPE.
is it a requirement from IAS to show investment property seperately in the Balance Sheet
checked from IAS plus site.
it does not mention about the seperate presentation though..
thought of double checking with you …
Kind Regards,
Sharfan Amanulla.