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Essays 181 - 210

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

SYSTEM THINKING AND THEORY OF CONSTRAINTS

of supply and inventory moves into a particular project, then goes through and ends up with the finished project. In a standard ma...

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...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

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...

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

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...

Critique of James G. Hollandsworth Jr.’s The Louisiana Native Guards: The Black Military Experience During the Civil War

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

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...

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...

Segment Accounting Example

give a cost per unit to the firm for different products. Segment profitability may be seen as similar to activity based costing,...

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...

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 ...

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...

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...

Activity Based Cost Accounting

In a paper consisting of ten pages activity base costing is examined with the use of Relevance Lost by H. Thomas Johnson and Rober...

Health Care Cost Reduction

In one hundred pages an exhaustive literature review considering how to reduce medical care costs in the United States is presente...

Cost Accounting and JIT Inventory Control Systems

methods when accounting for just-in-time systems. Conventional costing techniques involve dividing costs into separate categories ...

Case Study in Small Business Managerial Accounting

In fourteen pages this report examines a case study in managerial accounting involving starting up a small electronics business wi...

Variable Costing vs. Absorption

In this overview of seven pages two methods used in cost accounting are discussed and the manufacutring and service providing orga...

Property Project Evaluation

In five pages a student submitted case study is used in this accounting sample of a land development project evaluation with equit...

Marginal Costing and Absorption

In twelve pages activity based marginal costing and absorption are discussed through a basic description followed by a more detail...

Old Management Accounting Techniques and Their Relevance

In five pages the different management accounting 'schools' are discussed in a contention that there are fewer differences than th...

A Case Study Featuring Activity Based Costing

to understand this we need to look at what we mean by activity based cost accounting and how it actually works so that the potenti...

Accounting Concept of 'Going Concern'

In five pages this concept, its meaning and purpose are explored as well as the ways in which is supports historical costing, matc...

Management Accounting and the Source of Error Represented by Fixed Costs

to date figures on a daily or weekly basis form which they can monitor a companies performance, control costs and the bank account...

Cost Structure and the Airline Industry

In this way the more operating leverage an airline has, the greater its business risk will be. Despite the fact that many analyst...

Cost Accountant and Globalization

these are yet completely accepted. It is only if there are international standards that international stakeholders may be...

Accounting Concept Known as Target Costing

cost is to maintain a limit on the cost of production so that the cost to the consumer can be held within limits set by the consum...