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Essays 211 - 240

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...

Financial and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...

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...

Public Finance

seem as appropriate today as when he wrote them. 2. Governmental Accounting and Non-Governmental Accounting Governmental and non...

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...

MEDICAL INSURANCE TERMINOLOGY

provider (non-institutional) to bill Medicare carriers. The CMS-1500 is also sometimes used to bill certain Medicaid state agencie...

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...

FINANCIAL REPORTING AND OVERSIGHT

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

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

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...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

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...

Barbara Novak/American 19th Century Art

"Death on the Pale Horse (1802), oil sketch on canvas, Allstons analysis relates something of his own romantic vision. He writes t...

Frantek Case Study

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

Accounting Questions

of its economic life. The historical cost convention can result in some difficulties, as some assets will be written off, but may ...

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...

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...

A Definition of Knowledge Management

application of knowledge to maximize an enterprises knowledge-related effectiveness and returns from its knowledge assets" (p.1-6)...

Cost Accounting

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

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...

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 Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

Responsibility Accounting Applied to Coca-Cola

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

Tyco Case Study

ship empty boxes to Maine while the actual art work was delivered to his home in the city, he could claim his home as a business e...

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...

Teaching Profession

first teacher was God who taught Adam and Eve in the Garden of Eden. In a more secular context, the next formal teachers would hav...