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Essays 61 - 90

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...

Projected Accounts Case Study

open per year (c) (axb) Average sales per day (from table 1) (d) Estimated total for the year (cxd) 2005/6 6 50 300 500 150000...

Impact of the New Goodwill Accounting Standards and FASB 74

organizations and their accountants still have a great deal of freedom in how they report results. Organizations have the f...

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...

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...

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...

UK Standard Setting and Accounting Standards

by the auditors that said it was a fair and reasonable basis. (Elliott and Elliott, 2005). When the take-over went ahead a...

Questions on International Accounting Answered

2002). The adjustments were ?14 million for 2001 and in 2000 there was an adjustment of ?21.5 million including an adjustment of ?...

The Differences Between Financial and Management Accounting

day running of the company and as such can understand that the figures are all historical, and may be out of date by the time they...

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...

Various Accounting Questions and Answers

was the lower of the two, and the second company we will look at we are going theorise is a oil and energy company that also requi...

Theory of Constraints and Throughput Accounting

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

Managing Internal Pricing

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

The Accounting Profession

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

The Accounts Created by IIS

not been undertaken in the DCOM component configuration. The identity and the password can be reset with the SyncIWAM.vbs script, ...

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...

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...

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...

Factors One Should Consider When Establishing A Useful Management Accounting Information System

to identify and then pursue the most profitable lines only, in this case the system may need to support decision making system to ...

Accounting Standards; Will Enron Happen Again?

the GEC directors took control of the company, and therefore the accounts this ?10 million profit turned into a $4.5 million loss ...

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...

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 ...

Questions About Accounting

4 12,000 0.636 7626 36448 Year 5 12,000 0.567 6809 43257 Year 6 12,000 0.507 6080 49337 Year 7 12,000 0.452 5428 54765 Year 8 12,0...

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...

Questions on Accounting

30% of this amount. This is 888,000 that needs to be added back in as the allowance. The calculation for the cash...

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_ )...

International Trade Increases and Oil Price Impacts

and as such this theory was built upon and developed by theorists such as Ricardo, which helps to explain, to a greater extent, wh...