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Essays 31 - 60

Theory of Constraints and Throughput Accounting

In seven pages this essay defines the theory of constraints and throughput accounting, compares and contrasts throughput accountin...

The Accounting Profession

The writer examines the accounting profession and its potential. The writer provides an overview of the field and several specialt...

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...

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...

Overview of Fair Value Accounting Uses

fair value also goes against concepts such as the historic accounting concept and the matching. This is also arguably a wa...

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...

Kraft Annual Accounts - Hedging

price, or having paid for an option contract that they will not use. Kraft notes that they do not hedge against all commodity pric...

Accounting Standards and Hedging

price at a set point in time. This takes out the risk as the firm then knows what they are going to pay for the good they need. If...

Budgeting Case Study; Explaining Variances

these is food; this appears to be well under budget with 300,000 budgeted. However, sales were lower than expected, and food is ex...

Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

scenarios to those mentioned above are to be avoided and increased clarity is to be achieved. However, it may be argued that many ...

How Will Tata Gain Value from the Jaguar Land Rover Acquisition?

combined company will be strong than the sum of its parts, this may financial, strategy, as far as market share is concerned, or e...

Managing Internal Pricing

the business of PepsiCo (Traceable and Common Fixed Costs, n.d.). Transfer Pricing Transfer pricing is the "amount charged ...

Financial Questions - the Four Accounting Statements and Use of Accounting Information

company in terms of the level of equity belonging to the shareholders (Elliott and Elliott, 2008). The statement of retained ear...

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...

An Extra Chapter for “Johnny Tremaine”

fight with the musket Rab left him. The task now is to figure out what a logical next step will be for these characters, in parti...

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 ...

Switching Partners

yo like. Ill be home tonight." The screen door made a little snick as it swung closed, and she was alone. She pulled the gown back...

FASB 2

practices. Elements of Costs to Be Identified with Research and Development Activities The types of costs falling under FA...

The House Behind the Cedars by Chestnutt

and clear -- quite in harmony with her appearance. That it had a faint suggestiveness of the old womans accent he hardly noticed, ...

Evil and Theodicy

the ultimate good. If God has created finite spirits endowed with free will, it must be expected that this free will is going to...

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 ...

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_ )...

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...

Questions Concerning Government Accounting

following the financial year end. 5. If we look at property taxes these are levied on a yearly basis and as such may be seen as ea...

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 ...

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 ...

Book Review of Management Accounting

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

Australia's Lend Lease Corporation

million 38 xix. Operating profit before tax (Answer in dollars; making sure to provide the unit of measurement (millions; 000s) A...

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...

Accounting Questions

only annual accounts are used. Question 2 It is often said that accounting is a means to an end rather than an end in itself. If...