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Essays 331 - 360

The Role of the Financial Accounting Standards Board

The way that these processes take place is overseen by the Financial Accounting Foundations Board of Trustees (FASB, 2010). The F...

Health Care and Generally Accepted Accounting Principles

of business entities engaging in different types of accounting for a variety of purposes. While this diversity is a great motivati...

Small Business Accounting: The Value of Business Acumen and Networking

by any professional who runs his or her own practice - should one expand ones practice to attain a higher level of service and com...

Corporate Social Responsibility Subjects

warming, it is generally accepted that greenhouse gas emissions are a significant contributory factor, and many firms are seeking ...

ENRON, FRAUD AND CONSEQUENCES

Mention the word "Enron" and what is likely to come to mind is "accounting scandal." Though the period between 2000-2002 brought i...

Cost Profit Volume Costing in the Modern Commercial Environment

are costs which are no incurred unless the units is made. The CPV will be based on assessing the contribution level of a product p...

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...

Is the Traditional Approach to Cost Accounting Outdated in a Modern Environment?

be take place, however this an area which they significant weakness many companies, as noted that in 1987 by Johnson and Kaplan, a...

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...

Buying a Laptop for a New Business

will support the business as it grows. If sufficient is known about accounting information software the features needed ma...

PROFIT MAXIMIZATION AND ACCOUNTING GIMMICKS

In late 2001, when the former "new economy" giant Enron was imploding, it was found that its internal financial staff relied on sp...

The Benefits and Problems of Fair Value Accounting

against concepts such as the historic accounting concept and the matching. In many cases the assets are not there to be sold. The ...

Value-based Accounting Still Relevant in the 21st Century

elements such as the direct materials and the direct labor (Chadwick, 2007). By deducting the variable costs from the revenues it ...

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...

Cost Accounting and Activity-Based Costing

The very nature of business dictates that some systemic aspects of the business depend on other aspects in a hierarchical fashion....

Expanding from the US into the UAE

The writer looks at the potential for an accounting firm based in the US with European operations to expand into the UAE, assessin...

Accounting Practices in Lean Production Organizations

aspects of effective business practice. Without ongoing accounting processes in place to refine various aspects of an organization...

Summary/Article on Unemployment Benefits

sufficient leeway to earn a living. Therefore, employers should consider the questions related in the article, such as whether or ...

INTERNATIONAL ACCOUNTING QUESTIONS

arent really very helpful, namely because they focus more on economies and economics, rather than hard-and-fast accounting rules. ...

Non-Financial Performance Measures

poor labor relations and undertaking little or no development for the future. The annual accounts may be used to provide additiona...

CASE STUDY: SMITH ACCOUNTING

three functions of management. Without taking those four functions seriously, a business success is uncertain (Selley, 2009). This...

Accounting Standards and External Auditing

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

Franchise Accounting: A Career Analysis

vitally important to enter into a career confidently the first time, ensuring that it is something one can truly profit from, both...

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...

ADVANCED ACCOUNTING: PENSION PLANS, BENEFIT OBLIGATIONS AND FUNDED STATUS

from the plan. A 401(k) is considered a type of pension plan. Now, the money doesnt just sit there and accumulate -...

KRISPY KREME AND ACCOUNTING ANALYSIS

(such as plant, equipment and inventory) lose too much value, it can impact a companys net worth. A depreciation analysis tells us...

Taxation and Ethics

accountants abilities to render services, failure to determine the accuracy of the clients oral or written representations, failur...

Performance Measurements and Management Accounting

In eight pages this paper answers various questions regarding management accounting in a consideration of performance measurements...

Accounting Theories and Their Uses

This paper examines the foreign and domestic usefulness of such accounting theories as 4 way equivalence models and capital market...

Ethics and CPAs

In five pages the accounting profession is examined in terms of ethics especially as it pertains to auditing and evaluates the var...