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Essays 61 - 90

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...

Australia's Lend Lease Corporation

million 38 xix. Operating profit before tax (Answer in dollars; making sure to provide the unit of measurement (millions; 000s) A...

Book Review of Management Accounting

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

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 ...

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...

Issues pertaining to Causality

This essay addresses two topics. First, single versus multiple-cause explanations are discussed and then the writer relates single...

One of the Themes Throughout the Bible

the laws regarding the firstborn, substituting something for an animal or a person (New International Version, Exod. 113:13; 34:20...

FASB 2

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

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 ...

Rawls, Nozick And Others

that the more of that good a person has, the less valuable having even more of it becomes (Greene and Baron, 2000; also your text,...

Did Fair Value Accounting Contribute to the Financial Crisis?

In 2007/8 there was the start of a global recession, which has also been referred to as the credit crunch. The writer looks at the...

Status of the Pension Funds of PepsiCo and Coca-Cola

The conditions of pension funds for these two firms in 2009 is assessed using data from the annual accounts. The growth, contribut...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

Reaction to Quiet Hero by Rita Cosby

ill with cancer and dying, Cosby would have loved to have had the support of a loving father, but, she felt totally disconnected f...

Contents of the Annual Accounts or 10-k

a description of the business and their main products and serves, an overview of the competition, consideration of the risks faced...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

Improving Accounts Receivable

empowerment of the PFS staff, giving them responsibility over specific accounts and up to date tools to allow them to track the p...

Stock Option Valuation: The Ethical Dimensions

window (regardless of the actual movements of the stock). In doing so, organizations not only offset their compensation obligation...

Tender Mercies/CPS Investigations

job frequently encompasses. Richards explains that this is a "Catch-22" situation, as he can "only force a physical exam by court...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

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, ...

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...

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...

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...

Different Accounting Standards and Anglo American Ltd

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

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...

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...