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Essays 1321 - 1350

Pensions and Accounting: A Look at FASB Statements 87 and 106

measuring reporting liabilities of costs associated with benefit pension plans, it seems that there has been some controversy ("FA...

PHAR-MOR, FRAUD AND ACCOUNTING

a fraud, which had been carried out over several years by people at many levels of the organization (Cotrell and Glover, 1997). Fa...

ETHICS IN MANAGEMENT ACCOUNTING

purchasing agent? The answer here is a clear-cut no. He may not be the purchasing agent, but he is the controller. He handles the ...

How Accounting Rules Change

including major accounting firms. While we generally consider the effects of this Act on public companies, Hamel (2003) reminds pe...

ACCOUNTING FRAUD

this was that the collapse of these companies came down to the financials. The purpose of financial accounting is to develop repor...

GOVERNMENTAL ACCOUNTING STANDARDS BOARD AND ITS IMPACT

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

GAP INC. CSR, AND ACCOUNTING/ACCOUNTABILITY

because it makes sense - this is, after all, where a lot of the companys coffee is grown and it makes sense to have its coffee sup...

MARK-TO-MARKET ACCOUNTING AND THE FINANCIAL CRISIS

In any kind of financial reporting, publically traded firms are required to divulge the value of the entire cadre of assets, even ...

CALTRON AND ACCOUNTING STANDARDS

qualities assumes that accounting is practiced with knowledge of the customer (University of Pretoria, 2007). Along those lines, f...

eBanking and its' Influence on Accounting Information Systems

when undertaking new strategies, regardless of whether this is as an extension to traditional banking services, or as a stand alon...

INTERNATIONAL ACCOUNTING STANDARDS AND GAAP

IFRS guidance pertaining to revenue recognition tends to be less extensive than that of GAAPs. Nor does the IRFS contain industry-...

GAAP Pension Accounting

Turner (2005) states that a current proposal for reform "is that pension accounting should be based on market-value accounting (ma...

Management Accounting ; Restaurant Case Study

(f) 19.50 Contribution per check (h) (g - f) 10.50 Now we know the level of contribution per check we can calculate the amount of...

Lease Accounting

lease is one that does not meet any of these four criteria. For the lessee, operating "leases are treated as current operating ex...

International Accounting Standard in Australia

The writer argues that since 2005 when Australia adopted IFRS the general standards have fallen resulting from increased complexit...

Cost Accounting Case Study - Clear Hear

outsourcing or reducing the production of the beta model to produce more alpha models. To assess this we need to compare the net c...

Get Well Accounting Case Study

given in the case. There are fixed overheads that are related directly to each of the procedures, there are also costs that are ca...

DECISION-MAKING AND ACCOUNTING/COSTING APPROACHES

Introduction At one time, accounting was considered little more than numbers-crunching to ensure that an organization wasnt...

Accounting for Human Behavior

they do? This question has been debated by psychologists, research scientists and philosophers for many years. This paper looks at...

Accounts at Happy Hospital

the sales and then multiplying it by 365. When this is looked art for Happy Hospital there is a very clear change seen in 2008. Th...

Accounting Case Study

once again making a profit, with a gross profit margin of 7% and an operating profit margin of 4.81%, this is significant not only...

THE 150 RULE IN PUBLIC ACCOUNTING

the rule is having a negative effect by driving students away from the profession. It isnt that the students are lazy, but school ...

CLOUD COMPUTING AND ACCOUNTING

Journal penned an article in February 2010 that gave the basics of cloud computing. The main point of Chengs article focused on th...

LEASE, DISCUSSION AND ACCOUNTING

leased corporate assets need to be accounted for in financial statements. But leases, unlike, say, equipment or land, dont belong ...

The Creation of Cash Flow Statements as a Part of Internal Accounting

6 pages and 1 source. This paper provides an overview of the methods for creating a cash flow statement. This paper relates the ...

Investment Securities Equity in Accounting

These securities are therefore recorded at cost. The cost is then not adjusted for changes in the fair value of the securities. ...

A Fictitious Account of a Five Day Natural Disaster

though several bombs had exploded. The streets were virtually impassable with debris and broken glass and there were overturned c...

Johnson and Kaplan's Relevance Lost The Rise and Fall of Management Accounting Reviewed

basis for understanding management accounting and its role within the global industrial community. Background and Review In this...

A Civil War Personal Account

of Benjamin Franklin Ferris, 2002). In August of 1861 Ferris signed up to join Captain H. Cook who was recruiting soldiers to go ...

PROPOSAL FOR ACCOUNTING AND PAYROLL SERVICES

Provides a model of a pitch a payroll agency might make to a business for services. There are 5 sources listed in the bibliography...