Regarding fixed asset repairs, American accountants mention three types of repairs: routine repairs, major repairs, and fixed asset improvement repairs. Routine repairs are the work to maintain the normal operating state of fixed assets, and regular repair costs are recorded as expenses on the ...
And enterprise management, but the organization and application of management accounting in practice are in many different scopes, levels and contents. In terms of macro management, the State issues accounting regimes, financial regimes and circulars guiding the organization of accounting work in ...
Of the fixed assets after upgrading. In this case, accounting is performed as follows: - Entry 1: Reflects costs incurred during the upgrading process. Debit account 2413: Major repairs of fixed assets (Upgrade costs incurred) Debit account 133: Deductible VAT (If any) There are accounts 111, 112, ...
And abroad, Vietnamese enterprises are constantly investing in more modern machinery, equipment, and office workshops, gradually replacing manual production with many direct laborers with construction production using modern machinery and equipment. General production cost items in enterprises ...
The above formula can result in revenue, net revenue, gross profit or net profit. The average value of fixed assets can be calculated at original cost or current value and is determined by the formula: Average value Fixed assets = Fixed assets value at the beginning of the period + Fixed assets ...
Currently, the size of the internal audit department can be determined by many different factors. Each company can choose different criteria for construction depending on its characteristics, field of operation, etc. From the above analysis, in the authors opinion, the following criteria are the ...
* Cronbachs Alpha analysis 1st time for MC Reliability Statistics variable Cronbachs Alpha Number of observed variables 0.913 6 Variable – total correction Scale Scale Mean if Item Deleted variable) Scale Variance if Item Deleted variable) Corrected Item- Total Correlation total adjustment) ...
