# 会计代写|中级财务会计代写Intermediate Financial Accounting代考|ACCT5943

#### Doug I. Jones

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• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础
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## 会计代写|中级财务会计代写Intermediate Financial Accounting代考|Correcting Accounting Errors

Accounting errors can occur even in computerized systems. Input data may be wrong, or they may be entered twice or not at all. A debit may be entered as a credit and vice versa. If an account balance is erroneously high, it is said to be overstated. If an account balance is erroneously low, it is said to be understated. You can detect the reason or reasons behind many out-ofbalance conditions by computing the difference between total debits and total credits in the trial balance. Then perform one or more of the following actions:

1. Search the records for a missing account. Trace each account back and forth from the journal to the ledger. A $\$ 200$transaction may have been recorded incorrectly in the journal or posted incorrectly to the ledger. Search the journal for a$\$200$ transaction.
2. Divide the out-of-balance amount by 2 . A debit treated as a credit, or vice versa, doubles the amount of error. Suppose Alladin Travel, Inc., added $\$ 300$to Cash instead of subtracting$\$300$. The out-of-balance amount is $\$ 600$, and dividing by 2 identifies$\$300$ as the amount of the transaction. Search the journal for the $\$ 300$transaction and trace to the account affected. 3. Divide the out-of-halance amount hy 9 If the result is an integer (no decimals), the ermr may be one of the following: • a slide error-for example, writing$\$400$ as $\$ 40$. The accounts would be out of balance by$\$360(\$ 400-\$40=\$ 360)$. Dividing$\$360$ by 9 yields $\$ 40$. Scan the trial balance in Exhibit 2-12 for an amount similar to$\$40$. Utilities Expense (balance of $\$ 400$) is the misstated account. • a transposition error-for example, writing$\$2,100$ as $\$ 1,200$. The accounts would be out of balance by$\$900(\$ 2,100-\$1,200=\$ 900)$. Dividing$\$900$ by 9 equals $\$ 100$. Trace all amounts on the trial balance back to the T-accounts. The Dividends account, which has a balance of$\$2,100$, is the misstated account in this example.

## 会计代写|中级财务会计代写Intermediate Financial Accounting代考|Focus on Financials

(Learning Objectives 4, 5: Record transactions; compute net income) Refer to Apple Inc.’s financial statements in Appendix A and online in the filings section of www.sec.gov. Assume that Apple completed the following selected transactions during 2016:
a. Made company sales (revenue) of $\$ 215,639$million, all on account (debit Accounts Receivable, net; credit Net Sales). b. Collected cash on accounts receivable,$\$216,734$ million.
c. Purchased inventories on account, $\$ 131,159$million (credit Accounts Payable). d. Incurred cost of sales in the amount of$\$131,376$ million. Debit the Cost of Sales (expense) account. Credit the Inventories account.
e. Paid accounts payable in cash, $\$ 129,355$million. f. Paid operating expenses in cash,$\$24,239$ million.
g. Received cash from Other Income/(Expense), net, $\$ 1,348$million. h. Paid income taxes,$\$15,685$ million in cash (debit Provision for Income Taxes).
i. Paid cash for other non-current assets, $\$ 3,335$million. j. Paid cash of$\$4,539$ million for purchase of Property, Plant, and Equipment, net.

1. Set up T-accounts for beginning balances of Cash $\left(\$ 0^*\right.$balance); Accounts Receivable, net (debit balance of$\$16,849$ million); Inventories (debit balance of $\$ 2,349$million); Property, Plant, and Equipment, net (debit balance of$\$22,471$ million); Other Non-Current Assets (debit balance of $\$ 5,422$million); Accounts Payable (credit balance of$\$35,490$ million); Net Sales ( $\$ 0$balance); Cost of Sales (\$0 balance); Operating Expenses ( $\$ 0$balance); Other Income/(Expense), net ($\$0$ balance); Provision for Income Taxes ( $\$ 0$balance). 2. Journalize Apple’s transactions a-j. Explanations are not required. 3. Post to the T-accounts, and compute the balance for each account. Key postings by transaction letters a-j. 4. For each of the following accounts, compare your computed balance to Apple’s actual balance as shown on its 2016 Consolidated Statement of Operations or Consolidated Balance Sheet in Appendix A at the end of the book. Your amounts should agree with the actual figures. a. Accounts Receivable, net b. Inventories c. Property. Plant, and Equipment, net (assume no other activity in these assets than given in the problem) d. Other Non-Current Assets e. Accounts Payable f. Net Sales g. Cost of Sales h. Operating Expenses i. Other Income/(Expense), net j. Provision for Income Taxes 5. Use the relevant accounts from requirement 4 to prepare a summary, single-step income statement for Apple for 2016. Compare the net income (loss) you computed to Apple’s actual net income (loss). The two amounts should be equal. ## 财务会计代考 ## 会计代写|中级财务会计代写中间财务会计代考|纠正会计错误 . 即使在计算机化的系统中也会发生会计错误。输入数据可能是错误的，或者可能输入两次或根本不输入。借方可以记为贷方，贷方也可以记为借方。如果账户余额过高，就被称为夸大。如果一个账户余额错误地低了，我们就说它被低估了。通过计算试算表中借方总额和贷方总额之间的差额，您可以发现许多失衡情况背后的原因。 . sh . sh . sh 1. 查询记录查找丢失的帐号。从日记账到分类账，来回追踪每个账户。一个$\$200$交易可能被错误地记录在日记账中或错误地提交到分类帐中。在日志中搜索$\$ 200$事务。 2. 余额除以2。将借方视为贷方，或将贷方视为借方，则出错量加倍。假设Alladin Travel, Inc.将$\$300$添加到Cash中，而不是减去$\$ 300$。余额不足的金额是$\$600$，除以2将$\$ 300$确定为交易金额。在日志中搜索$\$300$事务并跟踪到受影响的帐户。
3. 除以out- halance amount hy 9如果结果是整数(没有小数)，则ermr可能是以下其中之一:
• 是一个幻灯片错误—例如，写入 $\$ 400$作为$\$40$。到那时账目就会失衡 $\$ 360(\$400-\$ 40=\$360)$。除法 $\$ 360$9收益率$\$40$。扫描表2-12中的试算平衡表，找到类似于 $\$ 40$。水电费(余额)$\$400$ )是错误的描述。
• 一个换位错误—例如，写入 $\$ 2,100$作为$\$1,200$。到那时账目就会失衡 $\$ 900(\$2,100-\$ 1,200=\$900)$。除法 $\$ 900$除以9等于$\$100$。把试算表上的所有金额都追查到国库券账户上。红利账户，余额是 $\$ 2,100$. sh . sh . sh ## 会计代写|中级财务会计代写中级财务会计代考|关注财务 (学习目标4,5:记录事务;参考附录A中的苹果公司的财务报表，并可在www.sec.gov的备案部分在线查询。假设苹果在2016年完成了以下选定的交易: a。使公司销售(收入)$\$215,639$万，全部记入账户(借记应收账款，净额;
b。应收帐款收讫现金，$\$ 216,734$万。赊购存货，$\$131,159$万(应付贷方账款)。发生的销售费用为$\$ 131,376$万。借记销售成本(费用)帐。贷记存货帐户。支付的应付账款，现金，$\$129,355$万。以现金支付营业费用，$\$ 24,239$万。收到来自其他收入/(费用)的现金，净额，$\$1,348$万。已缴所得税，现金$\$ 15,685$万(借记所得税准备)。其他非流动资产支付现金，$\$3,335$万。支付现金$\$ 4,539$万用于购买财产、厂房和设备，净额 1. 建立现金$\left(\$0^*\right.$余额期初余额t账户);应收帐款净额(借方余额$\$ 16,849$万);存货(借方结余$\$2,349$万);财产、厂房和设备净额(借方余额$\$ 22,471$万);其他非流动资产(借方余额$\$5,422$万);应付账款(贷方余额$\$ 35,490$万);销售净额($\$0$ balance);销售成本(结余$0);营业费用($\$0$ balance);其他收入/(费用)净额($\$ 0$余额);所得税准备金($\$0$ balance)。
2. 记录Apple的交易a-j。不需要解释。
3. Post到t账户，计算每个账户的余额。关键职位由交易字母a-j。对于以下每个账户，将您的计算余额与苹果公司2016年合并经营报表或合并资产负债表(见本账册末尾附录A)中显示的实际余额进行比较。你方的金额应该与实际数字一致。应收帐款，净额
库存
c。财产。工厂和设备净值(假设这些资产中除了问题中给出的以外没有其他活动)
d。其他非流动资产。应付账款
f。净销售额
g。销售成本
h。营业费用< i;其他收入/(费用)，净
j。所得税准备使用要求4中的相关账户为苹果公司准备2016年的汇总、单步损益表。将你计算的净收入(损失)与苹果的实际净收入(损失)进行比较。

## 有限元方法代写

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## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

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