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- Work with XML and know the way it’s utilized in SOA
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filled with real-life case stories illustrating how SOA has been utilized in quite a few industries, provider orientated structure For Dummies, second version demystifies considered one of today’s preferred company instruments.
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I want to quickly summarize what these principles are. I find — and I bet you’ll find the same thing — that understanding the principles gives context and makes accounting practices more understandable. With this in mind, let me go through the half dozen or so key accounting principles and assumptions. These are the basic accounting principles that underlie business accounting. These principles and assumptions are implicit in all the discussions in this entire book. It’s no exaggeration to say that they permeate almost everything related to business accounting.
Indd 19 12/4/08 11:12:25 PM 20 Reviewing the Common Financial Statements Table 1-8 A Simple Statement of Cash Flows Operating activities Net income $4,000 Decrease in accounts payable (2,000) Adjustment: decrease in inventory 3,000 Net cash provided by operating activities $5,000 Financing activities Decrease in notes payable (1,000) Net cash provided (used) by financing activities (1,000) Increase in cash 4,000 Cash balance at start of period 1,000 Cash balance at end of period $5,000 By convention, accountants show negative numbers inside parentheses.
For example, an accounting system almost always produces the checks needed to pay vendors. In addition, an accounting system prepares the invoices and payroll checks. More sophisticated accounting systems, such as those used by large firms, prepare many other business forms including purchase orders, monthly customer statements, credit memos to customers, sales receipts, and so forth. indd 11 12/4/08 11:12:24 PM 12 Reviewing the Common Financial Statements Every accounting function that I’ve described so far is performed ably by each of the versions of QuickBooks: QuickBooks Simple Start, QuickBooks Pro, QuickBooks Premier, and QuickBooks Enterprise.