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Essays 241 - 270

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...

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...

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...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

Accounting Tools That Help Non-Accountants Make Capital Investments Decisions

sales will recoup the investment, the payback period, These have value is looking at he amount of sales that need to be made and t...

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...

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...

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...

Critique of James G. Hollandsworth Jr.’s The Louisiana Native Guards: The Black Military Experience During the Civil War

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

Accounting Questions

of its economic life. The historical cost convention can result in some difficulties, as some assets will be written off, but may ...

The Value of the NKT Accounts to Help with Decision Making

although annual reports can be very useful documents not only ion reporting results and potential strategies which may be relevant...

Triple Bottom Line Accounting And Organisational Profit Accounting

profit is the total revenue after all costs have been deducted. Whilst the figure is interesting the understanding of a companys p...

Triple Bottom Line and Systems Theory; Similarities and Differences in the Accounting Approaches

This 3 page paper compares and contrasts to approaches to accounting; triple bottom line and the use of systems theory. The approa...

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...

Accounting Problems at Dell

satisfy warranty claims but there is the potential to make an accurate estimate with the past statistics and the knowledge of the ...

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...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

SYSTEM THINKING AND THEORY OF CONSTRAINTS

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

Cost Accounting

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

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

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...

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...

Tyco Case Study

ship empty boxes to Maine while the actual art work was delivered to his home in the city, he could claim his home as a business e...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...