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Essays 61 - 90

Positive Accounting Theory and Environmental Accounting

to supply a monitoring device to reduce the information between the principals (i.e. the investors) and the agents (i.e. the manag...

The Accounting Profession

The writer examines the accounting profession and its potential. The writer provides an overview of the field and several specialt...

Theory of Constraints and Throughput Accounting

In seven pages this essay defines the theory of constraints and throughput accounting, compares and contrasts throughput accountin...

Budgeting Case Study; Explaining Variances

these is food; this appears to be well under budget with 300,000 budgeted. However, sales were lower than expected, and food is ex...

Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

scenarios to those mentioned above are to be avoided and increased clarity is to be achieved. However, it may be argued that many ...

Managing Internal Pricing

the business of PepsiCo (Traceable and Common Fixed Costs, n.d.). Transfer Pricing Transfer pricing is the "amount charged ...

Activity Based Accounting and its Uses

costs and activity based costing may identify which type of furniture sales are the most attractive and any that may be creating l...

Student Submitted Case Study on Planning Materiality

we take the 175,906 as a percentage of the total assets which are 29,611,000 we get the percentage of 0.6%. This appears to be a ...

Mead Case Study Answers

MUS is not only the number of line items in a given population, but also an approximate book value of the largest item - this, as ...

ABC COMPARED TO TRADITIONAL COST ACCOUNTING

means the product is being "billed" for resources that were never used. Furthermore, while TCA works well with tangible items and ...

FASB 2

practices. Elements of Costs to Be Identified with Research and Development Activities The types of costs falling under FA...

Business Decision Making and Account Uses

sales are still falling short on the budgeted figures, This may lead the individual to believe that the long term nature of Septem...

Irregularities in Accounting at WorldCom and Enron

savvy ways of getting things done. That is, until the fall of 2001. The nation, already shocked and stunned by the tragedy...

Merck and Pfizer Financial Ratios

Stock price 31st Dec 2004 $26.89 $32.14 Current stock price $22.31 $28.90 Price/book value 2.5 3.6 Price/cash flow 10.3 8.2 Sales ...

Student Supplied Lamp Management Accounting Calculations Cse Study

Cost Fixed Overhead 250,000.0000000 $ 525,000.00 {4.10} (normal capacity of __25,000__ lamps @ _10_ )...

Book Review of Management Accounting

But what, exactly, is management accounting information? The authors point out that, according to the Institute of Management Acco...

Future Accounting Projections and Medical Care

In five pages this student submitted case study projects future medical accounts with Microsoft Excel and analyzes how they may be...

Bridgewater Castings and Strategic Decision Making

profit and stove profit in 1985 Considering only manufacturing, selling and shipping costs, the apparent portion of unit co...

Different Stakeholders, Single Set of Accounts, and Management Accounting

1998). This means the role of the budget is forecast and/or to control the costs and therefore the profits. It is also...

Premier Products and Cost Accounting

of how many products that Premier does or does not produce. That portion of fixed costs that Product A formerly carried is now sp...

Pluralistic Strategies and Evidence-Based Approaches

Evidence-based approaches may be a sound methodology but it is one that has been called into question, and this is occurring more ...

Analysis of McDonald's Performance

Wrapper To Show Fat, Calories, Wall Street Journal, Vol. 246 Issue 88, pB1-B3, 2p This article looks at the operations of McDonald...

A Case Study of an Accounting System

to the have some control over these costs to manage his facility, but he is not being allowed this. If we look at the way head off...

Accounting Essays and Theories

what the literature has to say about accountants and whether or not theyre trained to determine if something might lead to a scand...

GEICO Acquisition and Warren Buffett Case Study

there must be a separation of the roles of the CEO and board. In other words, agency theory says that management will not operate ...

eCommerce Issues

(Fixmer, 2002). Network security. By 2002, there had been few lawsuits in this area, but even then it was recognized as on...

A Case Study on Accounting Issues

need to consider the way the companies is going to compete. For example, the structure of a company seeking to develop a cost adva...

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

HEALTHCARE, FINANCE AND ACCOUNTING

a hospital decides its going to expand its capacity, the management understands it is risking capital to add more beds. But its do...

ACCOUNTING STANDARDS AND SYSTEMS

interested in a higher net income (Investopedia Staff, 2010). Granted the lower net income will result in lower taxes, but it will...