Accounting Essays

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Accounting Information Essay … Paper Icon

[. . . .] Enhancing Qualitative Characteristics:

Apart from the fundamental qualitative characteristics, accounting information has enhancing qualities i.e. comparability, verifiability, timeliness, and understandability. Verifiability of accounting information is an important component in promoting reliability and refers to agreement among various measures. This means that the information must be consistent with market value and other factors used by appraisers. Therefore, the information should contain… read more

Essay 3 pages (995 words) Sources: 2

Accounting in Just Essay … Paper Icon

[. . . .] If the company borrowed that cash, there would be no entry that reflects the loan obligation, nor would there be any entry that reflects the useful life of that asset. The company would record a substantial loss for that quarter based on cash flows, but then have substantial profits in all the other quarters. This again is a distortion of… read more

Essay 3 pages (1056 words) Sources: 4

GAAP Generally Accepted Accounting Principles Essay … Paper Icon

[. . . .] cost basis accounting "which adheres to the revenue recognition, matching, and cost principles…[this method] captures the financial aspects of each economic event in the accounting period in which it occurs, regardless of when the cash changes hands" GAAP, 2013, Houghton Mifflin Harcourt).

GAAP also suggests that entities adhere to what is known as the time period assumption, which suggests that… read more

Essay 3 pages (962 words) Sources: 4

Technology on the Accounting Profession Term Paper … Paper Icon

[. . . .] S., as any company in this category must file their financial statements with the U.S. Securities and Exchange Commission (SEC). The SEC has been testing and continually validating the XBRL standard for the last several years and now every company who is publically traded needs to file reports using this standard (Brands, 2013). While the XBRL standard only applies to… read more

Term Paper 3 pages (876 words) Sources: 2

Lease Accounting Changes Research Paper … Paper Icon

[. . . .] This standard and the ones before it are noted to have been presented in 2011 but would probably not go into effect until 2014. PWC notes that the impact of these changes will be measurable including noticeable differences on balance sheets and income statement presentations. It is also noted that these revisions would probably require, or at least make prudent,… read more

Research Paper 4 pages (1009 words) Sources: 5 Style: APA

Australian Accounting the Complicated World Research Paper … Paper Icon

[. . . .] The number of accountants employed at the professional level has risen strongly over the past decade, from around 100,000 in 1996-97 to just over 140,000 in 2005-06.

Current Practices of the Firm

The current practices of this firm are based on the adoptinon of the IFRS' standards. This began at the beginning of 2005 and is still in place today.… read more

Research Paper 3 pages (985 words) Sources: 5 Style: APA

Accounting Systems Essay … Paper Icon

[. . . .] Future of the Manual ACC System

The future of manual accounting systems requires an understanding of good accounting principles and fundamentals. Because of this, there will always be a place for this type of accounting style. The massive computer revolution in the last two decades would suggest that manual accounting systems have little value at the practical level but will… read more

Essay 4 pages (971 words) Sources: 1

Puerto Rico Accounting Laws Essay … Paper Icon

[. . . .] Please note: Only applicants with U.S. citizenship will be considered for licensure." (NASBA, p. 1) This sets an important limitation on the personnel that may be recruited as we refine our accounting department's orientation, personnel and relationship to current territorial and federal law.

This relationship is especially important because accounting laws in Puerto Rico are often subjected to change and,… read more

Essay 4 pages (997 words) Sources: 1+

Arthur Anderson: Questionable Accounting Parctices Essay … Paper Icon

[. . . .] For example, Section 104 of SOX Act would have forced the Arthur Anderson to properly verify the accuracy of financial statements of its clients. Typically, Section I04 prevents illegal and questionable accounting practice, and Section 104 of SOX Act would have prevented Arthur Anderson from covering the improper financial statements of Enron Corporation, and other similar companies. By following the… read more

Essay 4 pages (1276 words) Sources: 3

Accounting Ethics Research Paper … Paper Icon

Accounting Ethics: The Enron Scandal

A number of recent scandals in the past ten years have motivated regulators to change the legal landscape in regards to what constitutes ethical standards in accounting. With the Sarbanes-Oxley Act (SOX) in 2002, Congress created the Public Company Accounting Oversight Board (PCAOB), a non-profit entity that assumed responsibility for establishing auditing standards. It replaced… read more

Research Paper 4 pages (1286 words) Sources: 4

Accounting and the Public Interest Essay … Paper Icon

[. . . .] However, the regulation process and principles are both direct and indirect and can assume many different forms. The main forms of regulation of the accounting profession are self-regulation, private litigation, peer-regulation, federal government enforcement, state licensing authorities, and federal government oversight.

As it has historically been, the accounting profession should be independently regulated since this is the most important and… read more

Essay 5 pages (1669 words) Sources: 5

Accounting Qualitative Characteristics of Financial Essay … Paper Icon

[. . . .] If all statements are produced according to the same standards, and they are presented in the same manner, then the user can easily compare the performance of one company vs. another, or the performance of the same company over two or more different time periods.

Each of these principles contributes in its own way to making financial statements more useful… read more

Essay 5 pages (1468 words) Sources: 2 Style: Harvard

Accounting Essay … Paper Icon

[. . . .] The external stakeholders have varying reasons for interest in the financial performance and condition of the firm, but are not directly involved in running the firm so do not need the same detail as management. Stockholders and analysts may which to assess the firm to determine whether or not they think the firm is a viable investment, creditors may which… read more

Essay 3 pages (1208 words) Sources: 5 Style: APA

International Regulation, Accounting Standards Essay … Paper Icon

[. . . .] These experts find such practices to be isolating and do little to attract business, capital or investors to the country. "Even if those standards were considered to represent best practice, Australia would not necessarily be able to attract capital because foreign corporations and investors would not be able to make sensible assessments, especially on a comparative basis of the value… read more

Essay 10 pages (2902 words) Sources: 10

Alternative Accounting Methods Essay … Paper Icon

[. . . .] Question # 3:

Assuming that a technology company decides to become a public listed company on NASDAQ, and they have to shift to the IRFS Standards, it will have a great impact on the balance sheet because of the difference between the two accounting standards. A few of the major differences in the balance sheet will include a change in… read more

Essay 4 pages (1118 words) Sources: 4

Accounting Career Choice Term Paper … Paper Icon

[. . . .] Besides this, Freedman (2010) mentions that

"Young accountants who work publicly traded clients help them meet strict Securities and Exchange Commission deadlines. Sometimes this can mean working more than 100 hours a week for short periods of time without any increase in vacation time or working less than 40 hours a week during off-peak times of the year."

This amount… read more

Term Paper 4 pages (1083 words) Sources: 7

Influence of the French Accounting System on a Former French Colony Research Paper … Paper Icon

French Accounting System on Cambodia

Cambodia stands out from its Southeast Asian neighbors by virtue of its unique history as a French colony and the fact that its accounting profession was virtually destroyed during the turbulent years following its independence at the hands of Pol Pot and the bloodthirsty Khmer Rouge regime. Consequently, the modern accounting profession in Cambodia was… read more

Research Paper 8 pages (2686 words) Sources: 12 Style: Harvard

Accounting Concepts Revenue Recognition Essay … Paper Icon

[. . . .] Part 2

In this section, I will come up with a simple analysis of the financial statements of two major companies i.e. Philips and Apple. In the case of Philips, the income statement I shall subject to analysis is for the financial year ended 30th December 2011. When it comes to Apple, the income statement I will look into is… read more

Essay 4 pages (1101 words) Sources: 3

Accounting Several Terms and Definitions Essay … Paper Icon

[. . . .] Under equity, some accounts are common stock, retained earnings, treasury stock, preferred stock and paid-in capital.

III. The primary intended audience for financial statements is all stakeholders. The company produces these statements first and foremost for the SEC, in order to satisfy their requirements. There are other stakeholders as well, who benefit from the production of financial accounting statements in… read more

Essay 3 pages (895 words) Sources: 3

Financial Accounting in Module Essay … Paper Icon

[. . . .] This would not be sufficient to make up for the difference between the asset side of the balance sheet and the liabilities & equity side. The problem, of course, is that the balance sheet did not balance in the first place, something that tends to happen when numbers are fictitious.

Further, it is recommended that the company dismisses whoever came… read more

Essay 2 pages (496 words) Sources: 0

Accounting Approaches: Deductive vs. Inductive Essay … Paper Icon

[. . . .] In response to these criticisms, Mueller created another classification system, based upon ten country types. Nobes updated Mueller's classification of countries in 1983 and used the "importance of tax rules, the use of prudent/conservative valuation procedures, and the making of replacement cost adjustments" (all reflected in the original Mueller model) in a more refined way to understand international differences in… read more

Essay 3 pages (868 words) Sources: 3

Professionalism Accounting Essay … Paper Icon

[. . . .] The idea of being objective may be so sublime that it is often misunderstood. Totally removing subjective ideas within the accounting profession will help further characterize this grouping. Being objective requires the accountant to remove him or herself from the emotional and subjective nature of the intense and sometimes stressful tasks of directing financial energies. Management and other influences will… read more

Essay 4 pages (1049 words) Sources: 3

Accounting Policy Setting Using Ex-Ante Term Paper … Paper Icon

[. . . .] The team likes this form of efficiency, especially if they are from a small market, because it gives them some cost control with players who may cost too much to retain if they wait too long to sign a contract.

For any type of contract there are going to be transaction costs. With the example above, the player will possibly… read more

Term Paper 10 pages (3205 words) Sources: 10 Style: Harvard

Accounting the Role of Financial Essay … Paper Icon

[. . . .] With respect to the income statements, probably the biggest difference is that the IFRS statements from Beiersdorf do not have as comprehensive a breakdown after the net income line. On Revlon's income statement there is a significant amount of per share information (dividends, EPS, diluted income, and this information is either omitted or reflected differently on the Beiersdorf statements. There… read more

Essay 3 pages (906 words) Sources: 4

Accounting in Australia Case Study … Paper Icon

[. . . .] Some of the arguments that demonstrate the over-regulation of accounting profession in Australia include:

Free Market Approach:

The free market approach in regulation of accounting standards include the dependence on market forces to determine the information to supply and the quality of information to be supplied. The accounting information through this approach is subject to both demand from users or… read more

Case Study 4 pages (1236 words) Sources: 5 Style: Harvard

Accounting Legal Plan Case Study … Paper Icon

[. . . .] Do the company's current recognition procedures and statement presentation conform to acceptable accounting objectives, concepts, definitions, and standards? Are any of the current practices misleading to users of the financial statements?

The company's current practices are in compliance with pro forma standards. This is providing investors with a basic foundation for understanding how much the business is making every year.… read more

Case Study 4 pages (1115 words) Sources: 5

FASB and Gasb Accounting Compare Essay … Paper Icon

[. . . .] Under these guidelines, all businesses are required to take a certain amount of write offs on their balance sheet for these activities. ("GASB and FASB," 2011)

This is different from GASB principals, which is focused on giving governments the same kind of tools in reporting financial information. This is because many state / local governments are receiving various forms of… read more

Essay 3 pages (952 words) Sources: 2

Conservatism in Accounting Valuation Research Paper … Paper Icon

Conservatism in Accounting Valuation

Accounting is used to determine the financial health of a business or individual. As such, it is carefully regulated and those who practice it for compensation are required to have education and certification. There are various rules, laws, and principles that govern the business of accounting and that are commonly used in order to ensure that… read more

Research Paper 18 pages (6022 words) Sources: 20 Style: APA

Accounting for That Quite Likely M Ay Research Paper … Paper Icon

Accounting for that quite likely m ay be my profession, an impression that was reinforced by the interview that I had with the person (described in this essay). Accounting will give me a solid employment with a lucrative wage and this is what is important to me. I have also learned that it can be fun in the investigative way… read more

Research Paper 7 pages (2684 words) Sources: 3

Non Profit Accounting Assessment … Paper Icon

[. . . .] The issue of donor-advised funds is also raised, since donors can sometimes insist that funds are used for specific purposes, thus the necessity of creating such funds. The tax treatment of donor-advised funds is outlined.

Chapter 28 covers auditing. A special type of audit is the A-133 audit, which the author outlines in detail and differentiates from a financial statement… read more

Assessment 2 pages (607 words) Sources: 1

Financial Accounting Concepts Financial Statements Essay … Paper Icon

[. . . .] , 2005). The company basically finds out how much the product or services costs them and then adds a margin to account for the profit that they would like to make.

Process costing, on the other hand, takes the averages of what many individual products take to produce and the processes that are used; this can also be referred to… read more

Essay 2 pages (557 words) Sources: 2

Accounting Principles to Expressly Essay … Paper Icon

[. . . .] The GASB's philosophy towards accountability that if a restriction is imposed they have to be clearly identified largely determines its definition of restriction (Marsh & Fischer, 2011). The GASB and FASB's definition of restriction has some effect on the categorization of net assets. Net assets reported as unrestricted under the FASB could be restricted expandable using GASB guidelines.

The use… read more

Essay 2 pages (597 words) Sources: 1

Accounting Equation Works the Financial Essay … Paper Icon

[. . . .] The transactions to pay employees are recorded under the same concept. This is reversed when the business gets a loan. The cash account (asset) will be debited with incoming cash and the accounts payable (liability) will be credited. Transactions for buying equipment on credit is recorded under this same concept.

For revenue transactions, the cash account (asset) is debited and… read more

Essay 1 pages (378 words) Sources: 2

Governmental Accounting Data Analysis Chapter … Paper Icon

Governmental Accounting

What are the inclusive dates of the fiscal year?

The fiscal dates that are included in the Comprehensive Financial Annual Report for the city of Scottsdale, AZ is from June 30, 2011 to June 30, 2012. ("Comprehensive Annual Financial Report," 2012)

Write the name and address of the independent auditor. Is the auditor's opinion unqualified? If not, describe… read more

Data Analysis Chapter 6 pages (2146 words) Sources: 1

Understanding Accounting and Financial Statements Term Paper … Paper Icon

Accounting and Financial Statements

Non-profit making organizations are those organizations, which are not allowed to make any profit on their day-to-day activities. They are required to offer their activities to the clients without any intention of making a profit. The kinds of financial statements prepared by the accountant include; budget, balance sheet, and income statement (Feldman & Libman, 2011, p.… read more

Term Paper 2 pages (824 words) Sources: 2

Forensic Accounting in Practice Research Paper … Paper Icon

Forensic accountant must possess accounting skills, auditing skills, business skills, know investigative techniques, and have a clear understanding of human behavior. Each skill is applied to business operations and is used in the courtroom environment. These skills are vital in obtaining evidence needed by business and court cases in identifying fraud and prosecuting it. The forensic accountant must know how… read more

Research Paper 5 pages (1557 words) Sources: 5

Mark to Market Accounting and Its Relation to the Enron Scandal Term Paper … Paper Icon

Mark to Market Accounting and Its Relation to the Enron Scandal

One of the most fascinating (if not revolting) aspects of the so-called Enron scandal is the degree of complicity that surrounded the actual Texas-based company and which extended into the realm of United States account practices, federal regulations, and even politics in general. Aside from the involvement of what… read more

Term Paper 10 pages (3061 words) Sources: 3

Accounting Standards? Over Time Essay … Paper Icon

[. . . .] In the absence of accounting standards, each business would present its financial statements in a different format, thus making such comparisons impossible.

Next, it should also be noted that accounting standards enhance not only the credibility but also the reliability of financial statements. In a way, when there is inexactness and ambiguity in the interpretation of financial statements, scandals and… read more

Essay 3 pages (952 words) Sources: 3 Style: Harvard

Integration With an Accounting Pathway, I Studied Essay … Paper Icon

Integration

With an accounting pathway, I studied business computing, global and cultural environment of business and business ethics. These are all interconnected. In business, different aspects of business cannot be segregated, so one must integrate all of the different skills one has acquired, all the time. So for me, I will be an accountant, but the modern accountant can build… read more

Essay 3 pages (814 words) Sources: 3

Accounting CPA. Ideas Essay … Paper Icon

[. . . .] My work experience whetted my appetite for more knowledge about the field of accounting. I have come to better understand the different ways in which modern global business demands new forms of accounting and monitoring business processes. Government regulations are constantly changing regarding how financial statements must be prepared, as are the needs of businesses in the new global economy.… read more

Essay 2 pages (594 words) Sources: 0

Forensic Accounting in Practice Research Paper … Paper Icon

Forensic Accounting in Practice

Over the last several years, forensic accounting has been playing an important part in helping to detect and prevent fraud. This was in response to a number of high profile cases involving a host of abuses. To fully understand the role of the industry in achieving these objectives requires focusing on: five skills a forensic accountant… read more

Research Paper 3 pages (876 words) Sources: 5 Style: APA

FASB Impacts the Financial Accounting Term Paper … Paper Icon

[. . . .] Doing away with LIFO will cause additional tax in the current year with the possibility of changes in accounting tax methods and computation of book tax differences as tax return changes come about (Andrews, 2010).

Analysis: The proposals will probably have changes as comments are made before the implementation takes place. For the public accounting firm, it is important to… read more

Term Paper 9 pages (2346 words) Sources: 7

Accounting Questions While the Rest Essay … Paper Icon

[. . . .] They have third-party auditors but they also do internal audits. Their audits include standard audits, process safety assessments and specialized environmental audits. Other different classifications include first-time audits and repeat audits. They are a member of the Fair Labor Association and they describe a rigorous Supplied Code of Conduct and they also have implemented the Fair Labor Association Workplace Code… read more

Essay 5 pages (1266 words) Sources: 4

Accountant Mentor Term Paper … Paper Icon

Accounting

Adjusting entries are required in order to ensure that the company's internal accounting records match up with accrual accounting standards (No author, 2012). These entries are typically made "just prior to issuing a company's financial statements" (Ibid.). The need for adjusting entries arises, often in small companies, when the company does not use accrual accounting in its daily business.… read more

Term Paper 3 pages (765 words) Sources: 3

Accounting Errors Even Though Bedrock Essay … Paper Icon

[. . . .] Part B

Using the cumulative effect in correcting the errors on the balance sheet could result in misstatements of income in the current year income statement. For example, the quantifying effects include errors that stem from all the years involved. By considering errors of each year, materiality of the errors would be more accurate in consideration of each year's financial… read more

Essay 2 pages (514 words) Sources: 0

Forensic Accounting Is a Special Essay … Paper Icon

[. . . .] In OBH, Inc. v. United States, 397, F. Supp. 2d 1148 (D. Neb. 2005), the plaintiff OBH brought a lawsuit seeking a refund of approximately $16 million in federal income taxes and interest. OBH claimed that it was erroneously assessed taxes under 26 U.S.C.S. § 246A. The United States claimed that the tax assessments were appropriate and that OBH was… read more

Essay 7 pages (2063 words) Sources: 7

Unethical Accounting Behavior Our Hypothetical Essay … Paper Icon

[. . . .] It may take software, it may take a combination of software and staff, but utilizing a system in which proper methods are utilized ensures a more accurate picture of the company (See: Tuckey, 2005). Jones must admit that the accounting practices are unethical and not indicative of sales, and move to the new template in order to remain viable.

One… read more

Essay 2 pages (843 words) Sources: 2

Accounting the Accrual Basis Essay … Paper Icon

[. . . .] This is why few SMEs will use accrual accounting, unless there is a reason that they need to, such as for their lender. Cash accounting not only is easier, but it fits more closely with how they do business.

Double-entry bookkeeping is useful under both accounting systems, however. The essential principle of double-entry bookkeeping is that the accounting identity must… read more

Essay 2 pages (567 words) Sources: 2

Deontology and Utilitarianism in Accounting Article Review … Paper Icon

Deontology and Utilitarianism in Accounting

Accounting ethics are important to ensure that the accountant performs their task in the highest ethical standard according to the code set by the American Institute of Certified Public Accountants (AICPA). As mentioned in the article, it is possible to have different arguments as a result of looking at the code of professional conduct from… read more

Article Review 2 pages (594 words) Sources: 2

Lease Accounting. There an Exposure Essay … Paper Icon

[. . . .] The propositions for development are still ongoing and they would be implemented at the earliest by the end of the current year.

The lease accounting exposure draft was created by both FASB as well as IASB (International Accounting Standards Board) and it was agreed upon by the two institutions in an effort to create consistency across industries and align the… read more

Essay 4 pages (1199 words) Sources: 1+

Accounting Gapp, or "Generally Accepted Essay … Paper Icon

[. . . .] In cash based accounting, for instance, expenses and revenues are not matched on a month-to-month basis. Expenses are not recognized or recorded until the money is paid out -- even if those expenses were incurred for the organization in previous months. Revenues, too, earned at any time, are not recorded until the company is paid, regardless of when the job… read more

Essay 2 pages (707 words) Sources: 3

Accounting Earnings and Profits Essay … Paper Icon

Accounting Earnings and Profits:

Earnings and profits can be regarded as financial aspects that represent the upper limit of dividend income that a company's shareholder must identify on corporate distributions. They can also be defined as the organization's or a company's financial income, which is its fiscal ability to pay dividends. They are the maximum value of cash realized by… read more

Essay 2 pages (647 words) Sources: 2

Technology and Accounting Essay … Paper Icon

Technology and Accounting

Technology has now become a euphemism for the information age. As individuals, information rarely escapes our grasp as now anybody can have access to its vast array of knowledge. More importantly, in the midst of our global society, technology has a profound role on our nation's ability to participate in a more competitive environment. As the age… read more

Essay 2 pages (743 words) Sources: 2

Accounting Methods and Taxpayer Income Term Paper … Paper Icon

[. . . .] This practice is nearly universal among small businesspeople, and is used particularly often during prolonged stretches of difficult economic conditions. By artificially inflating or deflating income in order to reduce tax liability for a given year, cash-basis accounting allows small business owners to level the proverbial playing field, by giving them the chance to present income statements that more accurately… read more

Term Paper 2 pages (589 words) Sources: 2

Accounting Internal Control Essay … Paper Icon

[. . . .] Some investors will immediately sell stock at the mention of any deficiency.

There are limitations in internal controls, including performance of controls, collusion, and procedure deterioration. Errors of misunderstanding of instructions, mistakes in judgment, and other personal factors can affect the performance of internal controls. (Internal Controls, 2006) Procedures that require segregation of duties can be avoided by fraudulent acts.… read more

Essay 3 pages (933 words) Sources: 4

Managerial Accounting Managerial Accountants Essay … Paper Icon

[. . . .] But it also needs to be considered the level of costs relative to the unit of production. Thus, another driver of consumption of costs is the efficiency of production. The more efficient the production, the slower the rate of consumption. Thus, consumption of costs is relative to total demand and efficiency in production.

There are different methods of costing, such… read more

Essay 4 pages (1110 words) Sources: 4

Managerial Accounting: Organizations and Expectations Essay … Paper Icon

[. . . .] With the publications and other information provided by membership in the IMA, the expectations and responsibilities of managerial accountings can be better and more comprehensively understood, meaning that accounting managers will be able to more effectively and efficiently carry out their jobs (IMA, 2012). Expectations for accounting managers range from the broad and basic to the detailed and specific, including… read more

Essay 2 pages (502 words) Sources: 1

Accounting and Financial Statements Term Paper … Paper Icon

[. . . .] Starting with the amount of equity shown at the end of the previous fiscal year, net income is added and then cash dividends paid to the owners are subtracted. If owners contributed any additional capitol this amount, such as the sale of new shares, is also added to the equity. Any capitol withdrawn by the owners is shown as a… read more

Term Paper 2 pages (655 words) Sources: 1

Managerial Accounting E-Company Income Statement Essay … Paper Icon

[. . . .] The income statements would look as follows:

E-Company

Income Statement

Contribution Margin

For Period Ended Dec 31, 20XX

Revenue

10295000

less V Mfg Cost

1960000

less V Op/Selling Cost

480000

Gross Profit (Contribution Margin)

7855000

Fixed Mfg Overhead

1600000

Fixed S&A Exp

1200000

Total Fixed Costs

2800000

Net Income

$5,055,000

E-Company Income Statement

Absorption Method

For Period ended Dec 31,… read more

Essay 2 pages (676 words) Sources: 3

State of Accounting Convergence Among Large Public Companies Introduction … Paper Icon

Convergence

Since 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working towards the convergence of international financial reporting standards and U.S. reporting standard under the generally-accepted accounting principles. The state of this convergence both at the regulatory level and at the practical level in American accounting departments is of interest to a… read more

Introduction 6 pages (1792 words) Sources: 10 Style: Harvard

Accounting System Accounting Information Business Plan … Paper Icon

[. . . .] This will also increase the flexibility and the degree of tailoring that can be provided to the homeowner's association, and the accounting firm will be more easily able to adapt the system to future clients, as well. All of this provides an ultimate cost savings and performance enhancement to the homeowner's association, and will better utilize the knowledge, expertise, and… read more

Business Plan 6 pages (1544 words) Sources: 5

Unethical Accounting Practices and Behavior Essay … Paper Icon

[. . . .] Or, a CFO may encounter demands for improvement from the board of directors, the company's president, owners, or stockholders; or the accountant may fear losing their job. Or, an accountant may fail to conduct an in-depth analysis when preparing and revising financial information, preferring instead to take short cuts (Jacobsen, 2008). Any of these situations can lead to unethical practices.… read more

Essay 2 pages (860 words) Sources: 2

State of Accounting Convergence Among Large Public Companies Research Proposal … Paper Icon

Accounting Convergence

The State of Accounting Convergence Among Large Public Companies

What are the reasons driving the state of accounting convergence in large public companies? It is believed that many companies are avoiding convergence because of cost considerations -- for example having to produce multiple sets of financial statements.

What are the motivations, weighted by importance, for large companies to… read more

Research Proposal 2 pages (608 words) Sources: 5 Style: Harvard

Ethics and Accounting - Financial Essay … Paper Icon

[. . . .] It can lead to dishonesty and unethical practices in some cases, which can mean damage to the accounting firm, the company, and that company's stockholders and employees - many of whom never saw it coming.

Ethical decision making in financial matters - and other areas - is highly significant for any company. Unfortunately, it can be easy to get into… read more

Essay 3 pages (1093 words) Sources: 3

Accounting Convergence Among Public Companies Research Proposal … Paper Icon

Accounting Convergence among Public Companies

Over the last several years, a variety of businesses have been facing challenges in implementing new international accounting standards. Part of the reason for this, is because there are concerns that these tighter regulations could have an impact upon the way everyone is complying with these rules. To determine why this is taking place we… read more

Research Proposal 2 pages (624 words) Sources: 5 Style: Harvard

Ethics in Accounting Issues Essay … Paper Icon

[. . . .] Standards for accounting are tighter and there are many more rules that add clarity where there was ambiguity in the past, in terms of reporting. However, the development of tighter standards did not resolve all of the ethical issues that arise in the accounting profession. There are still many areas that come down to personal judgment. These issues make the… read more

Essay 4 pages (1231 words) Sources: 2

Accounting in British Petroleum Scope Essay … Paper Icon

[. . . .] The fifth and final chapter of this research project will present a detailed summary of findings, including a SWOT analysis of BP and conclusions regarding the general state of the company and its likely potential in the near-term and further ahead in the future.

Literature Review

An examination of valuation and accounting practices in the oil industry has raised some… read more

Essay 3 pages (939 words) Sources: 6

Managerial Accounting Essay … Paper Icon

[. . . .] Part II

The primary difference between absorption and variable income statements is that absorption costing incorporates all costs associated with manufacturing; this includes the cost of direct materials, labor and both variable and fixed overhead associated with manufacturing (Bhide, 2000; Macri, 2000). Absorption income statements take into consideration full costing, so fixed overhead is a product cost until the product… read more

Essay 2 pages (607 words) Sources: 3

Accounting Information System: Role Essay … Paper Icon

[. . . .] The requirements of these roles are set by accounting professionals and their governing bodies both private and governmental. In Australia, these are set be several accounting bodies namely: Australian Accounting Research Foundation (AARF); Australian Accounting Standards Board (AASB); Australian Accounting Standards Committee (AASC); Australian Society of Certified Practising Accountants (ASCPA); and the Institute of Chartered Accountants in Australia (ICAA). There… read more

Essay 4 pages (1177 words) Sources: 6 Style: Harvard

Movie Accounting an Analysis Research Paper … Paper Icon

[. . . .] However, movie accounting disregards these terms to have any standard definition as an individual or a single organization does not have enough power to define such a term when negotiating contract. The definition would be determined by the contracting parties or in other words by the dominant party.

Contractual Overhead

In order for any organization to correctly analyze the cost… read more

Research Paper 14 pages (3638 words) Sources: 8 Style: MLA

Accounting Deals With Financial Transactions Research Paper … Paper Icon

Accounting deals with financial transactions between a firm, its employees, customers, suppliers, and owners as well as bankers and various other government agencies. Financial statements provide managers with essential information they need to evaluate the liquidity of an organization. This is the firm's ability to meet current obligations and needs by converting assets into cash, the firm's profitability, and its… read more

Research Paper 2 pages (740 words) Sources: 2

Disclosure Principle in Accounting Essay … Paper Icon

[. . . .] Moreover, while there can be penalties for improper reporting, including criminal sanctions, the fact is that those penalties are never sufficient to overcome the damage to investors from inadequate or fraudulent reporting. Preventing that type of reporting in the first place protects investors and protects the overall market. In fact, full disclosure should help prevent accounting irregularities, which are mistakes… read more

Essay 3 pages (1035 words) Sources: 2

Accounting Has Been Nothing Essay … Paper Icon

[. . . .] "During the past decade accounting for people has re-emerged as an increasingly well-subscribed research topic. It has done so as one aspect of the growing interest in intellectual capital or 'intangibles'. Intellectual capital is generally acknowledged to be divisible into three generic components: human capital, customer or relational capital, and structural or organizational capital" (Roslender & Stevenson 2009: 857).

The… read more

Essay 3 pages (937 words) Sources: 5 Style: Harvard

Financial Statements Accounting Essay … Paper Icon

[. . . .] For example, the efficiency ratios such as inventory turnover, asset turnover and receivables turnover use a numerator from the income statement and a denominator from the balance sheet. In another example, sometimes net income has significant non-cash charges that distort a firm's true performance for the year. An analyst in that situation would instead substitute cash flow from operations from… read more

Essay 3 pages (905 words) Sources: 2

Reporting Accounting Information Systems Essay … Paper Icon

[. . . .] The framework and general accounting principles are seen as a way of identifying the objectives and values of the overall accounting standards and principles developed and published by the IFRS and IASB (AARF 2010). From the actual general accounting principles published, this entity has also drawn certain other inferences that can be of use in interpreting the true purpose of… read more

Essay 4 pages (1043 words) Sources: 6

Fraud Positive Accounting Theory Essay … Paper Icon

[. . . .] Each of these hypotheses explains a different incentive structure for the manager to commit accounting statement fraud. In the first, the manager will move profits from future periods into the current period. Even if they would receive a bonus on that money in the next period, that future dollar is discounted so the manager is incentivized to move it to… read more

Essay 1 pages (327 words) Sources: 0

International Harmonization of Accounting Standards Real Benefits and Drawbacks Research Proposal … Paper Icon

International Harmonization of Accounting Standards: Real Benefits and Drawbacks

Over the last several years, globalization has been having a profound impact upon daily life. As the advancements in technology and communications have meant that the distances have become much smaller. At the same time, the reduction in trade barriers and the focus on free market principals have meant that it… read more

Research Proposal 13 pages (4450 words) Sources: 13

Accounting Important Success Firm? Essay … Paper Icon

[. . . .] In terms of the methods of cost accounting, these refer primarily to the following:

The traditional method of cost accounting

Job costing

Batch costing

Activity-based costing

a) Traditional method of cost accounting

The traditional method of cost accounting revolves around the allocation of manufacturing overhead to the totality of items manufactured. In the words of Harold Averkamp, "the traditional method… read more

Essay 3 pages (960 words) Sources: 5

Accounting the Most Effective Means of Achieving Essay … Paper Icon

Accounting the Most Effective Means of Achieving Accountability in Organizations

The term "accountability" can best be defined by Roberts and Scapens (1985) in the following manner: "Accountability in its broadest sense simply refers to the giving and demanding of reasons for conduct" (Roberts, 1991, P. 4). When connecting 'accountability' to accounting, they continue to observe that "accounting institutionalizes the notion… read more

Essay 9 pages (2730 words) Sources: 9

Accounting According to FASB Term Paper … Paper Icon

Accounting

According to FASB, discuss at what point, and how compensation cost should be measured.

The compensation cost should be measured with the use of an intrinsic value-based method of accounting. Economic agents can also use the fair value-based method to measure the compensation cost, but this method is mostly applicable in cases when changes are incurred in the stocks,… read more

Term Paper 3 pages (917 words) Sources: 3

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