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Essays 271 - 300

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...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

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...

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...

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...

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...

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...

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...

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...

Public Finance

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

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...

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...

FINANCIAL REPORTING AND OVERSIGHT

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

Performance Accounting

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

Standards Based Learning For Students With Disabilities And Individualized Educational Programs (IEP)

Focusing upon student-need specific and content-specific elements of standards-based learning, one approach in particular has prov...

A Practical Case Study in Hedging

Using a case study supplied by the student a series of financial questions are answered. The first three questions examine the way...

Strategic Planning for Qantas Airways

organizational design. From this perspective, organizations are viewed as systems constructed to achieve goals (Freeman, 1999). ...

Should the ICAO Charter Articles 39 and 39 be Revised?

used, the aim was for a difference, but in todays industry with the high level of development it is quite possible for there to be...

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...

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...

Defining Managerial Accounting and a Cost Accounting Case Study

The paper is presented in two sections. The first section defines managerial accounting. The second section examines figures supp...

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...

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...

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....