PPT-ANALYZING AND ADJUSTING COMPARABLE SALES

Chapter 9 CHAPTER TERMS AND CONCEPTS Automated valuation model AVM Comparison process Date of sale Depreciated cost method Direct comparison method Economic unit of comparison Elements of comparison method. Chapter . 8. CHAPTER TERMS AND CONCEPTS. Adjustment techniques. Assessment Roll. Bracketing. Buyer. ’. s motives. Central tendency. Comparable sale. Comparable sale search area. Competitive property. The most important part of an appraisal is the analysis of the market data available. The market is telling you what people are willing to pay for land in a given circumstance. Improved and unimproved sales. Chapter 3. 1. Adjusting Attack. 2. Accrual versus cash-basis accounting & key elements of accrual accounting. Adjusting entries, why, what, how. Using the worksheet. to facilitate the process. Accrual versus cash-basis accounting. 1 By Christian F. Torgrimson Elizabeth R. Story Pursley Friese Torgrimson Atlanta, Georgia The Comparable Sales approach requires an appraiser to search for similar properties sold in the marketplac D. D. . Sleator. and R. E. . Tarjan. | AT&T Bell Laboratories. Journal of the ACM . | Volume 32 | Issue 3 | Pages 652-686 | 1985. Presented By: . James A. Fowler, Jr. | November 30, 2010. George Mason University | Fairfax, Virginia. Chapter . 9. CHAPTER TERMS AND CONCEPTS. Automated valuation model. (AVM). Comparison process. Date of sale. Depreciated cost method. Direct comparison method. Economic unit of comparison. Elements of comparison method. Chapter . 8. CHAPTER TERMS AND CONCEPTS. Adjustment techniques. Assessment Roll. Bracketing. Buyer. ’. s motives. Central tendency. Comparable sale. Comparable sale search area. Competitive property. Accounting . February 2014. Warm Up. The Walt Disney Company. What do you think of when you hear the word DISNEY?. How many of you think of the environment when you hear the word Disney?. Warm Up. D. D. . Sleator. and R. E. . Tarjan. | AT&T Bell Laboratories. Journal of the ACM . | Volume 32 | Issue 3 | Pages 652-686 | 1985. Presented By: . James A. Fowler, Jr. | November 30, 2010. George Mason University | Fairfax, Virginia. Z-Mart’s Merchandise Inventory account at the end of year 2013 has a balance of $21,250, but a physical count reveals that only $21,000 of inventory exists.. P3. A merchandiser using a perpetual inventory system is usually required to make an adjustment to update the Merchandise Inventory account to reflect any loss of merchandise, including theft and deterioration.. Accruals. Made to record:. . Revenues earned and . . OR. Expenses incurred . in the current accounting period that have not been recognized through daily entries.. Adjusting Entries for Accruals. Adjusting Entries . purpose of adjusting entries.. Prepaid expenses.. Unearned revenue.. Accrued expenses.. Accrued revenue.. T. he . purpose of adjusting entries. For . purposes of measuring income and preparing financial statements, the life of a business is divided into a series of accounting periods This practice enables decision makers to company, the financial statements of successive periods and to identify significant trends. But measuring net income for a relatively short accounting period such as a month even a year poses a . Angela Kohler. October 8, 2015. Analyzing Companies & Industries. Analyze the Industry First. : Provides Framework for the Estimates & Assumptions Used in Company Analysis. Top-Down Analysis. The most credible evidence is recent comparable sales of other properties of a similar type in your neighborhood Remember if you are going to discuss comparable sales not less than three comparable s