This question was closed without grading. Reason: Answer found elsewhere
Mar 13, 2006 18:22
18 yrs ago
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English term
compares property addition classifications to policy
English to French
Bus/Financial
Accounting
Normative Control: Accounting manager compares property addition classifications to policy.
Proposed translations
(French)
5 | compare la classification des actifs ajoutés à la politique financière | Carole Choquette |
Proposed translations
29 days
compare la classification des actifs ajoutés à la politique financière
Les actifs sont classifiés (dans des comptes) dépendant de leur nature ou de leurs propriétés - donc on veut s'assurer que les actifs capitalisés sont classifiés d'après la politique financière de l'entreprise. Le compte qui capte les additions d'équipement informatique par exemple sera amorti différemment du compte qui capte les biens meubles donc l'importance de bien classifier les acquisitions.
Discussion
Company’s Control:
Purchase order is completed with the necessary information to classify the asset. The Controller reviews this information prior to it being entered into the General Ledger. The Controller and Chief Accountant review select accounts, including maintenance, to ensure that all capital items were properly handled.
Test Program:
Obtain a complete listing of all property additions for the current fiscal year from the controller.
...
Verify that the date of the Controller reviewed the information was prior to the classified asset being entered into the General Ledger. Verify that the selected assets are classified according to policy.
Merci !