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Essays 181 - 210

Cost Accounting

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

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

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...

Is the Criticism Against Auditors Justified in the Light of Business Collapses such as Enron?

an explanation or the auditors may, in extreme cases, may not feel able to certify that accounts as true and accurate. The...

Ethics in Accounting Practice: Rules Based Accounting versus the Conceptual Framework

is trying to create accounting standards that are defined in terms of objectives but do not rely on "specific rules" (" A Conversa...

The Fair Tax

used by the wealthy to shield themselves from paying a fair share of the national tax burden. The fair tax would,...

Throughput Accounting vs. Activity Based Accounting

that is less profitable than another receiving a smaller share. The ability to refine this cost-and-result approach can increase ...

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...

Career Opportunities in Accounting and Auditing

and tax senior (AICPA (b), 2002). Corporate accounting, in the meantime, includes management accounting, financial accounting and ...

Transfer and Accounting Costs Accounting Questions

costs, these are a total of 520,000 and as such will need to be divided by the number of units manufactured, indicating the way t...

Comparative Analysis of Original IRA Account and the Roth Individual Retirement Account

In eight pages a comparative analysis of these IRA account approaches is presented. Twelve sources are cited in the bibliography....

Accounting's Pooling Method

In five pages this paper discusses the pooling method and the impact of its unavailability. Three sources are cited in the biblio...