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Accounting Essay Examples

ABC accounting versus Traditional Accounting
That is to say, a company can tell what it will gain or lose even before carrying out a certain activity. For instance, a company may calculate the cost of a certain product without looking into account the extra expenses that could or will occur...
Pages: 12 (3000 words) , Research Paper , Finance & Accounting
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International Accounting
Selling and general administrative costs are not included in valuing inventory. Tesla Motors uses the standard cost method to value inventories while Coda Automotive uses the retail method to value its inventory. There are key differences on the methods used in inventory costing. In Tesla...
Pages: 4 (1000 words) , Research Paper , Finance & Accounting
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Managerial Accounting as an Alternative to Traditional Accounting
Before presenting the evolution and historical development of managerial accounting, it is necessary to understand the term ‘management accounting’ because it includes two major concepts of business organizational activities. Robert S, Kaplan identified two major areas of management accounting and these are cost accounting and...
Pages: 12 (3000 words) , Coursework , Finance & Accounting
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Generally Accepted Accounting Principles
When the economy of any country suffers from continued periods of inflation or deflation comparing the revenues and earnings for different years would be meaningless if it is assumed that the dollar will have a stable value. However, it would make sense to express the...
Pages: 6 (1500 words) , Case Study , Finance & Accounting
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Enviromental Management Accounting
Governments of different countries are also imposing taxes on companies who are polluting the environment. This approach has also forced organizations to think about their activities. They are now focusing on ecology more than ever due to these reasons. The cost of using environmentally friendly...
Pages: 9 (2250 words) , Essay , Environmental Studies
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Fetching Careers in Accounting
What is a Sales Ledger?A sales ledger incorporates the personal accounts of clients who have some sort of sales made on credit by the business. They are known as debtors. A sales ledger records information with regard to invoices issued, credit notes issued and payments...
Pages: 7 (1750 words) , Essay , Finance & Accounting
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Accounting Ethics
History of the issues Ethics are a very important issue in case of maintaining accounts in a professional way. History says that this kind of accounting practices provide moral value and prevent anyone to do any kind of injustice. Every professional accountant should have the...
Pages: 15 (3750 words) , Term Paper , Finance & Accounting
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Throughput Accounting
And, the understanding and subsequent elevation of the system’s constraints will enhance the performance of the system. Within the above mentioned context, throughput accounting has become an important development in the modern conventions of accounting allowing management accountants to comprehend the significance and contribution of the...
Pages: 7 (1750 words) , Research Paper , Finance & Accounting
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Fundamentals of Financial Accounting
As a result of the aforementioned international factors, there is a need to adopt international accounting and auditing standards to enhance reliability and comparability in financial statements across regions and jurisdictions. These include generally accepted accounting principles, international financial reporting standards. As a result of...
Pages: 11 (2750 words) , Assignment , Finance & Accounting
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Accounting as the Profession
The selling behavior is a good indicator of the possibility since the new product is selling beyond expectation and the old product which is good product has sales which are lagging. The assumption would be that the new product is underpriced and the old product...
Pages: 6 (1500 words) , Term Paper , Management
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Accounting Information Systems Development
The company in this scenario is a small, local CPA firm. The personnel at the organization include three new CPAs and an office manager. Primarily, the company’s business consists of tax and write-up work. However, recently the company has required a new client: a homeowner’s...
Pages: 8 (2000 words) , Case Study , Finance & Accounting
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Financial Accounting
IAS 1 confirms accounting principles are similarly implemented to ensure data from two accounting periods or two business entities can be easily compared (Weygandt et al., 2014). For example, chairs should be classified under furniture. IAS 1 confirms the income statement includes the revenues and...
Pages: 8 (2000 words) , Assignment , Finance & Accounting
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Accounting Career Problem
What is clear that when an accountant uses altered record the company involved might experience short-term prosperity, but the long term effects of such involvements might not be desirable, especially when such practices are discovered by the Securities and Exchange Commission discovers the fraud (Chorafas,...
Pages: 8 (2000 words) , Research Paper , English
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Accounting for Intangible Assets
An immaterial stake is an identifiable non-fiscal possession without physical substance. A stake is an asset that is regulated by the element therefore of past occasions, for instance, buy or self-creation) and from which future investment profits (inflows of money or different holdings) are needed...
Pages: 10 (2500 words) , Assignment , Finance & Accounting
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Accounting for Defined-Benefit Schemes under IAS 19, Accounting Treatment of Goodwill and Intangible Assets
Costs related to defined benefit schemes are now required to be segregated into three different components, namely, service costs which should be presented in profit and loss statement, finance cost which includes the net interest of liability of defined benefit schemes and re-measurements that are...
Pages: 13 (3250 words) , Research Paper , Finance & Accounting
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Advanced Financial Accounting
The paper states that in October 2004, at the first meeting within a joint project, the FASB and the IASB have made decision to replace their existing at that time conceptual frameworks with a common standard, which was intended to be “sound, comprehensive, and internally...
Pages: 15 (3750 words) , Term Paper , Finance & Accounting
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Barriers to Adoption of International Accounting Standards
The key objectives of accounting standards are identification, measurement, and reporting of financial information of the organisational entities to the stakeholders. Financial accounting is a process culminating in the preparation of the financial reports of the organisations. These are done for the use of both...
Pages: 12 (3000 words) , Assignment , Business
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Management Accounting and the Environment
Accounting procedures and processes are very much a product of the organizational and wider environments in which they operate. Recently, the role of management accounting changes because of legal and social influences on the finance and accounting function, and environmental variations resulting from the size...
Pages: 9 (2250 words) , Coursework , Finance & Accounting
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Principles of Financial Accounting
One of the United Kingdom laws that accountants and companies must follow is the INCOME TAX LAW. The external auditor must see to it that the financial statements are presented with a high probability that no fraud occurred so that the external users of the...
Pages: 8 (2000 words) , Assignment , Finance & Accounting
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Accounting Practices Used by California Sutter Health
There were positive results that were achieved especially within the first three months of this particular project where it has been observed that the institution managed to reduce account receivable (A/R days) from 65 to 59 for the total of nine hospitals in the region....
Pages: 8 (2000 words) , Case Study , Management
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International Accounting Standard Mib Water For All
MIBW4A incurred operational costs in paying salaries and wages for the technical team. Each technician received a monthly salary of USD 100. Annually, MIBW4A will incur USD 3600 within the first year of operation as it will hire three more technicians. With the need to...
Pages: 6 (1500 words) , Essay , Finance & Accounting
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Business Accounting
The payback period calculation looks at the shortest number of years to recover the cost of the project. Although the calculation is easy to understand and simple, it still has its limitations. It ignores the benefits that occur after the payback period and more importantly,...
Pages: 12 (3000 words) , Assignment , Management
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Preparing and Operating Accounting Information System
The people who use financial accounting information for decision-making are Management: The management of the business is responsible for operating the business with the goal of profitability and liquidity. This includes managers from various departments such as finance, accounting, investment, marketing, human resource, operations and...
Pages: 8 (2000 words) , Research Paper , Finance & Accounting
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The Two Main Theoretical Approaches in Accounting Theory
Positive theories presume that the stock price depends on cash flow in spite of reported earnings. In brief, it is based on developing a general explanation from an assessment of particular cases (Belkaoui, 1996, p.49). The advantages of positive accounting theory are that it helps...
Pages: 14 (3500 words) , Essay , Finance & Accounting
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Multinational Acquisition of HP & Compaq: Advanced Accounting
US GAAP recommends the adoption of purchase method in respect of merger as part of accounting treatment. Generally, there are two kinds of approaches which are used by the acquiring entities in order to acquire another entity that is either to purchase the net assets...
Pages: 7 (1750 words) , Research Paper , Finance & Accounting
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Adopting a Single Set of International Financial Accounting Standards
Immense kinds of literature in support of a single set of IAS have termed comparability of information as the hallmark of the accounting models. Li (2010) noted that economic integration across nations had dramatically increased because of globalization thereby the need for an international-based accounting...
Pages: 7 (1750 words) , Essay , Finance & Accounting
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Why Does Each Company Need Good Accounting System
The entrepreneur or the management of the company has got the responsibility to give the public the details of the performance of the company which are a reflection of the financial accounts. Since the accounting of the transactions will represent the performance of the company,...
Pages: 10 (2500 words) , Research Proposal , Finance & Accounting
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Accounting Policies of British Airways
Cash generated from operating activities listed an operating loss of negative (231) million pounds and realized a gain of 732 million pounds from depreciation, amortization, and impairment. The statement shows 501 million pounds from operating cash flow before working capital changes. The working capital...
Pages: 12 (3000 words) , Essay , Business
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The Accounting Standards and Reporting in the UK
The changes introduced by the ASB in accounting standards are consequently followed up by the accountants and the auditors. The main aim of ASB is to enhance transparency and fairness in the accounting practices followed in the UK. UITF is considered as the ‘Flying Squad’...
Pages: 6 (1500 words) , Term Paper , Finance & Accounting
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How and Why Do Modern Companies Use Accounting for Sustainability
Sustainability accounting is a relatively recent practice that most companies undertake, however, not as part of a statutory provision. Sustainable development has three vital pillars, all of which every company’s management must consider in their operations. Cost accounting for sustainability is a practice undertaken by...
Pages: 6 (1500 words) , Term Paper , Business
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The Analysis of Advanced Financial Accounting
A financial metric used to review a firm's financial strength by disclosing the proportion of cash left over from revenues after accounting for the cost of goods sold. Gross profit margin serves as the basis for paying further expenses and future savings. It expresses the...
Pages: 12 (3000 words) , Research Paper , Finance & Accounting
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The Analysis of the Financial and Management Accounting Concepts
Effective strategic decisions in all the functional areas of an organization enhance the competitive ability of the organization. In addition, it also creates value for the customers and leads to increased earnings for the investors. Managers and senior executives of the company are left with...
Pages: 7 (1750 words) , Coursework , Management
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Managing and Accounting for Financial Resources
The expenses are apportioned for the eight cost centres as shown in the tables. In order to compute the profitability of each profit centre, it is essential to apportion the expenses incurred by the cost centre no:3 (Reception/Admin) to the other seven profit centres. This...
Pages: 10 (2500 words) , Assignment , Management
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Murabaha Meets Shariah Requirements in Accounting
Murabaha sale price is composed of the original cost of goods plus an agreed profit markup. It is similar to the "Historical Cost". The acquisition cost of the merchandise includes not only its purchase price but also the cost of getting it, meaning, customs duties...
Pages: 8 (2000 words) , Research Paper , Finance & Accounting
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Accounting Practices in California Sutter Health
One of the major problems that Sutter health experienced was the fact that each of the health care’s facility acted autonomously “island” of innovation (Souza and McCarty, 2007). The fact that there were several accounting and operating systems made it difficult for the organization to...
Pages: 8 (2000 words) , Research Paper , Health Sciences & Medicine
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Strategic Accounting of Gemma Lynns Catering Services
The information in the balance sheet, although it provides vital information regarding the state of Gemma’s catering business is insufficient in itself. It is important to analyze them together with a second financial document – the profit and loss statement. It is imperative to look...
Pages: 12 (3000 words) , Term Paper , Finance & Accounting
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Integrated Accounting Cycle and Unified System for Riordan
Executives can fully plan financial activities basing upon the revenue cycle. Thus, the revenue cycle of each department or division must be integrated with each other and to the overall accounting cycle of the company in order to have a total view of the whole...
Pages: 7 (1750 words) , Essay , Finance & Accounting
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Interpretations of Factual Information From an Accounting Expert
The disputes that require the engagement of an expert depending on the type of dispute. An expert is required in a case where the discovery or interpretation of accounting matters is required. Here the expert hired should be a person who has enough knowledge in...
Pages: 9 (2250 words) , Coursework , Finance & Accounting
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Public Company Accounting Reform and Investor Protection Act
In order to prevent against the risks arising our of non-disclosure and/ or limited disclosure of information by companies like Tyco and Enron, SOX requires the companies to strictly follow Generally Accepted Accounting Principles (GAAP), and adequately disclose off-balance sheet and hidden information of material...
Pages: 6 (1500 words) , Case Study , Business
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An Introduction to Concepts of Financial Accounting
The aim of engaging in any business venture is usually to make profits. A business that does not make profits may not be worth undertaking. The profit and loss account is significant in assessing whether profits have been made in a particular period of time....
Pages: 8 (2000 words) , Term Paper , Management
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The Role of Ethics in Accounting and Finance
At the start of the 21st century, many big scandals came into the news which shows the major weakness of the industries and companies. It pulls down the issue and media helped a lot in solving this issue and as a result, the ethical environment...
Pages: 7 (1750 words) , Assignment , Finance & Accounting
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Differences in Accounting Policies in US and UK
Tesco plc has presented the company’s financial statements in compliance with IFRS as per the requirement of the European Commission. An analysis of the accounting policies mentioned in both the companies’ annual reports, reveals several significant reporting differences reflective of the accounting standards followed by...
Pages: 8 (2000 words) , Case Study , Finance & Accounting
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Ethics in accounting the consequences of the enron scandal
Although industry analysts and some of the Enron employees raised some doubts about the suspicious accounting practices of the corporation, Skilling and his colleagues verbally attacked those persons to defend the allegations. The company could continue to attract new investors until its share prices plummeted...
Pages: 15 (3750 words) , Term Paper , Finance & Accounting
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The Most Critical Processes of the Organization: Management Accounting
In the concluding section, I would try to correlate the investment decisions with firm strategy and competitive positioning with the help of management accounting. When a board is formed to take investment decisions for business expansions, the first aspect they would need is the cost...
Pages: 7 (1750 words) , Literature review , Management
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International Accounting - Difficulties in Securing Relevant Financial Information
Financial statements are supposed to give an insight into the company’s ‘capital adequacy, asset quality, earnings and liquidity’ (Davis et al., 2000). According to Davis et al (2000), the sources of financial information are principally from three major categories that can be accessed online or...
Pages: 14 (3500 words) , Assignment , Finance & Accounting
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Varied Approaches to Standard Setting in Accounting and Applications for Them
There are varied real-world examples and case studies that have been provided by many scholars on varied approaches to standard setting in accounting. Dye reveals some case studies in order to provide the readers with a concrete understanding or real-world issues for critical business growth...
Pages: 10 (2500 words) , Case Study , Finance & Accounting
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Accounting and Auditing Transactions Following the Auditing Standard KPMG
In addition to the tax and audit services, KPMG tries to develop and enhance the performance of the business with the help of their client overview. This aspect has become the vanguard of their success, which has been made possible only through thorough knowledge about...
Pages: 46 (11500 words) , Research Paper , Finance & Accounting
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Public Policy and the Practice and Problems of Accounting
Interviews with a CFO of Fortune 15 company and an auditor of a Big Four Accounting firm revealed the following responses that can be taken as the impact of the SOX Act. The CFO contends that there are greater awareness and ownership of business process...
Pages: 10 (2500 words) , Term Paper , Business
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Relevant Audit Procedures and Evidences in Verifying the Transaction Accounting in Auto World
There are, however, two conditions Auto World must meet before accounting for Pit Stop as a separate component and these are the conditions on whether Pit Stop shall be reported as a “discontinued operations” (SFAS No. 144, Par. 42) or not. These two conditions, according...
Pages: 8 (2000 words) , Essay , Finance & Accounting
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Main Uses of Both Financial and Management Accounting Data to the Company Running
The use of financial accounting information is to solicit investments from potential investors. Potential investors require information on various matters, including solvency, financial strength, earning capability, and the ability of the management in order to decide whether or not to invest in the organization. The...
Pages: 7 (1750 words) , Essay , Finance & Accounting
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