Special Topics In Accounting: Lecture 2 (Spring 2018)

Опубликовано: 12 Февраль 2018
на канале: Rutgers Accounting Web
387
5

Special Topics In Accounting (Spring 2018)
Lecture #2
Professor Kogan

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Time Stamps:

0:00:07 Economic Agents and Units

0:03:54 The REA Accounting Model: (a) Entities and Relationships

0:04:49 The REA Accounting Model: (b) Role Declaration

0:06:11 Database Design Using REA

0:06:29 Initial REA Example

0:11:11 View Integration

0:23:46 Conclusion Materialization

0:26:27 Event Imbalances as Resources and Claims

0:28:34 Methods for Producing Conclusions: Procedures

0:36:40 Design Decisions Based on Specific Aspects of Existing Practice

0:37:24 Claims as Base Objects

0:49:07 Temporal Summation of Event Data

0:51:38 Event Combinations: (a) Expensing of immediate services

0:55:47 Matching as Macro - Level Duality

0:57:05 Future Research

0:59:28 Policy Level Paper Discussion

1:00:25 Policy - Level Specification in REA Enterprise Systems

1:05:52 Types of Policy Definitions


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