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Module 1: Questões de contabilidade

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Os elementos essenciais do reconhecimento de receita

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Accounting - Essential elements of revenue recognition

Essential elements of revenue recognition

1. * There must be verifiable evidence of the money amount involved.

2. * The process involved in earning that revenue must be substantially complete.

Interactive SWF

Assumption: the accounting period is one month

August: The painting is commisioned

September: The painting is completed

October: The painting is delivered

November: Payment is made

Using the information in the cartoon match the relevant recognition point
with the particular month.

MONTH
RECOGNITION POINT

August

September

October

November

View the text document for solution to 'portrait of a gentleman'.

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