Auditor's Working Trial Balance (With Illustrative Problems: With and Without Income Tax Effect) скачать в хорошем качестве

Auditor's Working Trial Balance (With Illustrative Problems: With and Without Income Tax Effect)

This video is for accounting students, aspiring CPAs, working accountants and CPAs in practice!! NOTE: CORRECTIONS ON "MCIT" DISCUSSION @ 20:33. MCIT is applicable only to "Domestic Corporations and Resident Foreign Corporations" (instead of domestic corporations only)!!! Learning objectives: 1) Understand the Nature and Purpose of an Auditor’s Working Trial Balance 2) Formulate Appropriate Audit Adjusting Entries (including Tax Adjusting Entries based on Reconciliation of Accounting Income to Taxable Income) 3) Prepare and Complete an Auditor’s Working Trial Balance (before and after Tax Adjustments) 4) Prepare Statement of Income and Statement of Financial Position based on Auditor’s Working Trial Balance References and/or Sources: 1) Empleo, P. M. (2019). Practical Auditing (Textbook and IFRS-Based Exercises) (2019 ed.). 600 Shaw Blvd. cor Samal St., Mandaluyong City: Millennium Books, Inc. 2) National Internal Revenue Code (NIRC), as amended by the TRAIN Law, and the following BIR issuances: BIR Revenue Memorandum Circular No. 16 – 2013 BIR Revenue Regulations No. 25 – 2012 BIR Revenue Regulations No. 12 – 2007