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Essays 61 - 90

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...

Goodwill Accounting

considered to be one of the most labor-intensive portions of accounting by many CPAs and accounting firms. "I must spend 50 perce...

Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

Outline for Proposals for 10 Dissertations

easy to obtain. However, with organisations such as the Institute of Islamic Banking and Insurance in London there is a good sourc...

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...

Book Review of Management Accounting

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

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...

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_ )...

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 ...

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...

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...

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...

Price Earnings Ratio and Yields

of these risks in order to ascertain the required rate of interest may be seen as a good reason for the intervention of the bank, ...

Questions on Information Technology and Management Supply

goal of SCM is to integrate many of the aspects of Total Quality Management (TQM) that contribute to increased manufacturing effic...

US Government Accrual Accounting

at the various forms. Taxes may be levied when there is an exchange transaction. However, property taxes are payable every year ba...

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 ...

Questions on Fiscal and Monetary Policy Answered

includes other financial institutions. Here there will be three windows; the primary credit, the secondary credit and seasonal cre...

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 ...

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...