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Essays 361 - 390

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

Financial and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

International Financial Reporting Standards (IFRS) and US GAAP; The Impact on Accounts

IFRS will face a number of barriers, even these Securities and Exchange Commission (FTC) has backed the convergence between the US...

Responsibility Accounting; The Concept, Its’ Advantages and Disadvantages

can be used as ways to measure the way that the company is performing. The traditional responsibility centres include revenue cent...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

Comparing the Gospels

as actively participating in his fate, rather than demonstrating passive acceptance. In the synoptic gospels, action is, for the m...

Jamona.com and Internal Accounting Controls

for payment of a bogus invoice, one created for the purpose of causing a check to be issued to an entity that has no legitimate re...

Comparative Analysis of Original IRA Account and the Roth Individual Retirement Account

In eight pages a comparative analysis of these IRA account approaches is presented. Twelve sources are cited in the bibliography....

Accounting's Pooling Method

In five pages this paper discusses the pooling method and the impact of its unavailability. Three sources are cited in the biblio...

Should the ICAO Charter Articles 39 and 39 be Revised?

used, the aim was for a difference, but in todays industry with the high level of development it is quite possible for there to be...

Throughput Accounting vs. Activity Based Accounting

that is less profitable than another receiving a smaller share. The ability to refine this cost-and-result approach can increase ...

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...

Transfer and Accounting Costs Accounting Questions

costs, these are a total of 520,000 and as such will need to be divided by the number of units manufactured, indicating the way t...

Standards Based Learning For Students With Disabilities And Individualized Educational Programs (IEP)

Focusing upon student-need specific and content-specific elements of standards-based learning, one approach in particular has prov...

Defining Managerial Accounting and a Cost Accounting Case Study

The paper is presented in two sections. The first section defines managerial accounting. The second section examines figures supp...

Women In Chinese Culture: Historical Analysis

inasmuch as they were "fortunate to live at a time characterized by open-mindedness and liberal ideas" (Jianying, 2001). This exa...

Children And Moral Recognition

merely a reflection of ones own self-interest? Distinguishing these moral and ethical actions presses one to determine if the act...

Principles for Life/Apology and Crito

if "what he does is right or wrong, whether he is acting like a good or bad man" ("Apology" 28b)(Plato 32-33). In regards to how ...

Philosophy Topics

the Buddhist worldview and the goal of detaching oneself from the material world and the body. "Thought is an attribute that rea...

Three Legal Questions

accused and the prosecutor takes two forms in the United States: a charge bargain and a sentence bargain. The former lessens the ...

Evangelium vitae/Nos. 78-105

to freedom and responsibility" (EV 83). In this regard, he stresses the pivotal position of the Sacraments, as a means by which hu...