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GEMC Accounting Assn 10 2012

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7/30/2019 GEMC Accounting Assn 10 2012 http://slidepdf.com/reader/full/gemc-accounting-assn-10-2012 1/17 = Aibg Zdrn Iutaiie cir \iwdr @ists Damhbd Kiobs DbdrShshib, Hb`. I`tifdr 64, 6<=6 GDN@ M``iubtmbts‘ Mssi`hmthib
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Aibg Zdrn Iutaiie cir 

\iwdr @ists

Damhbd Kiobs

DbdrShshib, Hb`.

I`tifdr 64, 6<=6

GDN@ M``iubtmbts‘ Mssi`hmthib

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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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0

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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7

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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=0

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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