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Accounting Research Paper Topics & Free Essay Examples

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Accounting

D2ACC100 FINANCIAL ACCOUNTING MID SEMESTER EXAM REVISION COMPILATION D2 ACC 100 D2 ACC 100 ACKNOWLEDGEMENT: * Extracted from Past Year Mid Term Exam Paper: D2ACC100 – SEM 1, 2006 – SEM 3, 2007 * Original idea belongs to Mr Gooi Chee San * Some of the questions have been modified to cater the needs of…

Accounting Standard 7

Accounting Standard (AS) 7* (revised 2002) Construction Contracts (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the Preface to the Statements of Accounting Standards…

Management Accounting Project Report - Cvp Analysis for a Firm Under Expansion Phase

The CVP analysis helps in taking more than one decisions in a firm. How would you substantiate this statement for a unit under expansion phase| | Abstract Companies commonly face major uncertainties in their product markets, particularly in the manufacturing industry where competition is often fierce and consumer tastes change rapidly. Managers need to estimate…

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Cost and Managment Accounting Mcqs

Fixed cost per unit decreases when: a. Production volume increases. b. Production volume decreases. c. Variable cost per unit decreases. d. Variable cost per unit increases. 2). Prime cost + Factory overhead cost is: a. Conversion cost. b. Production cost. c. Total cost. d. None of given option. 3). Find the value of purchases if…

Auditor's Independence Case Study

A series of financial scandals revealed a key weakness in the American business model: the failure of the U. S. auditing system to deliver true independence. We offer a two-tiered analysis of what went wrong. At the more micro tier, we advance moral seduction theory, explaining why professionals are often unaware of how morally compromised…

The Leslie Fay Companies Essay

Background The Leslie Fay Companies was a women’s dress maker established by Fred Pomerantz. a former Women’s Army Corps uniform shaper during World War II. Despite the “volatile and intensely competitive” ( Knapp 34 ) nature of the industry. Leslie Fay grew to hold the 2nd largest one-year gross revenues compared to any of the…

Color scope Case Management Accounting

Printing sector. which is due to the new engineerings coming to the market. that made a alteration the competitory place of the company. The impact of the external environment? Problem Identified: ? Lowering of the barriers to entry due to the cheaper engineerings implemented in the market? Advanced engineering crunching down the quality-based competitory advantage….

Relevant Cost And Revenues Irrelevant Cost Accounting Essay

Question 1: What are the cardinal functions which a strategic direction comptroller would set about in an administration such as Jessup? Note: All the values or costs which are used in illustrations are in lbs. KEY ROLES OF STRATEGIC MANAGEMENT ACCOUNTANT Detailed resolutions/ accounts which represent the cardinal function from the strategic direction accountant working…

Application Of Theory Of Constraints In Commercial Printing Accounting

This paper seeks to analyze and discourse the application of a Theory of Operations Management in an administration. I have selected a former employer, a commercial printing company, as the company to carry on a critical reappraisal of its operations. I have indentified legion jobs throughout the company ‘s operations, but for this exercising, have…

A Brief History Of Internal Auditing In Mauritius Accounting

Nowadays, it is going progressively hard to disregard the construct of Internal Audit in the concern universe. Among the well known definitions of IA, there is the Institute of Internal Auditors ( IIA ) ( 2009 ) which defined it as: “ An independent, nonsubjective confidence and consulting activity designed to add value and better…

Introduction Of The Sarbanes Oxley Act Accounting Essay

Today, the development of concern confronts multiple challenges and jobs because some public companies, including non-profit organisations, tend to fraud and manipulate with information every bit good as fiscal resources to better their public presentation and to keep their positive public image. At the same clip, the ignorance of basic regulations and norms of concern…

Definition Of Tangible Resources Accounting Essay

Tangible and intangible assets indispensable difference lies ; touchable plus value is created by its physical nature ; while the value of intangible assets created by its intangible nature, that is, touchable assets touchable and ocular factors confers its value. The value of the touchable assets from its stuff features, their belongings rights are intangible,…

Pamela

In early times, in the era when mankind first learned to engage in business and traded with one another and gave birth to accountancy. It is also the time when the entity called money is born. But even before the creation of money, accountancy is already very important in early businesses. Accountancy served as a…

The benefits and criticisms of historical cost accounting

Introduction Accounting is a measuring and communicating of fiscal information about economic activities to interested individuals.[ 1 ]The primary function of accounting is to supply an effectual measuring and coverage system which is besides accounting information system for determination devising. The corporate signifier of a big concern has created separation of concern ownership and control….

Maybank S Core Values As Organization Values Accounting Essay

Introduction Khoo Teck Puat went to work for OCBC, get downing his calling as a simple bank clerk. By the 1950s, Khoo had risen to a place of senior executive. By the terminal of the decennary, nevertheless, Khoo recognized that his chances at OCBC remained limited. Given the deficiency of farther promotion unfastened to him…

Termpaper on Joint product costing

A new paradigm has been emerged in the present industrial sector where a manufacturing organization uses a single process to produce more than one product. This paradigm adds complexity in the simultaneous production of more than one product from a Joint process. Their determination at the cost of such products, individually, hence posses a difficult…

Fair Value Accounting Essay

AbstractionRecently. just value accounting suffers heated argument because the fiscal crisis. The intent of this article is to measure and understand just value both in literature analysis and pattern. This paper emphasizes the advantages and disadvantages of the just value measuring. Advocates believe that just value can supply timely information that reflects current fiscal market…

Current Issues And Corporate Failures Of Maxwell Communication Accounting Essay

Introduction The focal point of this essay is to follow the development of corporate administration in the context of the UK over the past old ages. I will besides be looking at the impacts of corporate failure in Maxwell communicating. Finally, decision will be given. Background of Maxwell Communication Robert Maxwell was born British on…

Accounting Analysis of Boston Beer

This means it does not own most of its operating assets, instead it pays a fixed price per unit of produce for a specified volume. However, it assumes full responsibility for upkeep and maintenance of these facilities Expenditures, repairs and renewals are charged to expense, while major Improvements are capitalized. All equipment and lease hold…

Economic Value Added

Return on Investment and Economic Value Added This ultimately guides stakeholders to make appropriate decisions based on Information available to them to determine what the organization wants to achieve and how the performance will be measured. Organizations that are large in structure and operations focus has been to ensure shareholders wealth are maximizes which means…

Intermediate Accounting Ch 8

CHAPTER 8 Valuation of Inventories: A Cost-Basis Approach ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Inventory accounts; determining quantities, costs, and items to be included in inventory; the inventory equation; balance sheet disclosure. Perpetual vs. periodic. Recording of discounts. Inventory errors. Flow assumptions. 10, 11 7 12, 13, 16, 18, 20 4 5, 6, 7…

Current Value Accounting

Current Value Accounting and Its Influences on Accounting Environment Wei Cui Abstract Current Value Accounting is one of the hot spots of accounting researches. Three prevailing current value accounting methods are present value method, current entry price method and current exit price method. All these methods aim at adjusting the book value of assets and…

Effect of I.T on Accounting System in Nigeria

Effect of I. T on Accounting System in Nigeria 1. 0 Introduction Information Technologies significantly affect human as well as other animal species’ ability to control and adapt to their natural environments. The human species’ use of technology began with the conversion of natural resources into simple tools. Information technology (IT) has created significant benefits…

Advanced Management Accounting Course Notes

CGA-CANADA ADVANCED MANAGEMENT ACCOUNTING [MA2] EXAMINATION March 2011 Marks 30 Time: 3 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1)…

The Global Environment and the Accounting Profession

This impact comes from the creased amount of spending that people are doing due to the higher unemployment rates, higher inflation and interest rates and overall lack of finances. Because of this it has been causing a huge strain on accountants, as they are seeing revenues decrease and costs increase. There have been some signs…

Types of authoritative literature and the literature

FASB standards codification contains authoritative U.S. GAAP literature. US. GAAP level 1 Codification and all SEC rules and interpretative releases. While the Codification applies to all entities that report under US GAAP, SEC materials only apply to publicly-traded registrants. US. GAAP level 2 Authoritative rules and principles for similar transactions. US. GAAP level 3 Other…

Standard Setting in Political Environment

In general, standards, especially auditing standards, have been restricted to the prescribed solution, which has generated a lot Of controversy about the absence of supporting theories and the use of an ad hoc formulating approach. The general trend, however, is to include the description and the reasoned discussion, thereby providing a concise, theoretically supported rule…

Advanced Management Accounting Assignment

A budget according to Dry (2008) can be defined as a financial plan for implementing the various decisions that management has made or a quantitative expression of planned activities. In addition, a budget is an estimate of costs, revenues, and resources over a specified period, reflecting a reading of future financial conditions and goals. It…

Data Models of Accounting Information Systems

In Accounting Information Systems, the object is the economic entrepreneur and the information store which is needed in a structural way so the data may be consistent and integrated. Reality modeling of the components around the economic unit is very important for building an obedient system which stores the information ABA the economic unit. In…

Fundamental Qualitative Characteristics

These include: between relevance and presentational faithfulness; between relevance and verifiability; between relevance and comparability; between relevance and timeliness; been relevance and understandability. Note that the fundamental qualitative characteristics have precedence over the enhancing characteristics. Constraint: Cost/identified Note – other examples are also acceptable Neutrality. Not acceptable – in many cases, this goes against representational…

Accounting Test Solutions

Chic Student: Some liabilities are not contractual obligations and may not be payable in cash. True False Amounts withheld from employees in connection with payroll often represent liabilities to third parties. True False A customer advance produces a liability that is satisfied when the product or service is provided. True False Long-term debt that is…

International Financial Reporting Standards

Importance of IFRS Name: Course: Institution: Instructor: Date: Adopting of IFRS IFRS, International Financial Reporting Standards, are a set of accounting guidelines and standards just like the GAAP (American Institute of Certified Public Accountants, 2012). This is the first thing that Marie Claveau needs to understand, since the firms will be expecting people who can…

Accounting Concepts, Conventions and Solutions

Accounting concepts and conventions a) Accounting Concepts Accounting Concepts are broad basic assumptions that underlie the periodic financial accounts of business enterprises. They outline the rules of accounting that should be followed in preparation to all financial statements. These concepts are outlined in the International Accounting Standard I(SIS l)-presentation of financial statements. The word ‘concept’…

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET By ssoekarno THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET: EVIDENCE FROM MALAYSIA PUBLIC LISTED COMPANIES EVI OKTAVIANI SORAYA A project report submitted in partial fulfillment of the requirements for the award of…

Accounting Standards 11

Exposure Draft Accounting Standard (AS) 9 (Revised 20XX) (Corresponding to IAS 18) Revenue (Last date for Comments: June 07, 2010) Issued by Accounting Standards Board The Institute of Chartered Accountants of India 2 Exposure Draft Accounting Standard 9 (Revised 20XX) (Corresponding to IAS 18) Revenue Contents Objective Scope Definitions Measurement of revenue Identification of the…

Ethical guidelines

Ethics Name: Course: Lecturer: Institution: Date: Ethics All organizations want to adhere to ethical guidelines, but, at times, they fail to do so. Present an analysis of why organizations fail to adhere to ethical guidelines when dealing with employees, communities, business associates, and the government. Present at least two instances with explanations. Ethical guidelines are…

Cost Accounting

Name: Course: Instructor: Date: Cost Accounting PART A: 1. Verify the overhead cost per unit reported by the consulting group using direct labour hours to assign overhead. Compute the per unit gross margin per product. Total overheads =$6,990,000 X-12S-15Production (kilograms)1,000,000200,000Selling Price$15.93$12.00Overhead Cost per Unit*$6.41$2.89Prime cost per Kg$4.27$3.13Number of Production Runs100200Receiving Orders4001,000Machine Hours125,00060,000Direct Labour Hours250,00022,500Engineering Hours5,0005,000Material…

Relevance of the Sarbanes-Oxley Act of 2002 to the Madoff Scandal

The investment scandal perpetrated by Bernard Madoff is the largest financial fraud in the history of capitalism. It is believed that Madoff’s secretive investment advice firm caused a loss of nearly $65 billions for the 4,000 odd investors who trusted his firm with their wealth. The investors consisted of several celebrities as well as people…

Accounting Information for Internal and External Users

At a glance, accounting can appear extremely complicated and confusing. The untrained eye may struggle to grasp the entire nature of accounting and see it merely as an incompressible mass of numbers. However accounting is much more for a company or an economic entity. As intimated by the title, this thesis proposes the inclusion of…

Cost Accounting Question Paper

1. Human resource is an example of (an): (Points : 2) Unit-level activity. Batch-level activity. Product-level activity. Organization-sustaining activity. 2. Which of the following is not a limitation of activity-based costing? (Points : 2) Maintaining an activity-based costing system is more costly than maintaining a traditional direct labor-based costing system. Changing from a traditional direct…

Management Accounting and Management Decisions

Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. Answer: FALSE Diff: 2 Type:…

Seligram Inc. Case Analysis

At the beginning, the Electronic Testing Operations (ETO) measured two components of cost: direct labor and burden, but the burden is grouped into a single cost pool that includes all costs and divided by direct labor dollars to obtain the burden rate. (Q2) ETO’s manager picked up 5 components to evaluate the impact of different…

ACCOUNTING SYSTEM INSIGHTS

AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create…

Which Of The Following Events Cannot Be Quantified Into Dollars And Cents And Recorded As An Accounting Transaction?

CHAPTER 1 Accounting: An Overview and Analysis MULTIPLE CHOICE QUESTIONS 41. Accountants refer to an economic event as a a. purchase. b. sale. c. transaction. d. change in ownership. 42. The process of recording transactions has become more efficient because a. fewer events can be quantified in financial terms. b. computers are used in processing…

Seligram, Inc.: Electronic Testing Operations Case Analysis

ETO Case Study Analysis Seligram Incorporation, Electric Testing Operations (ETO) previously measured two components of cost: direct labor and manufacturing overhead. The existing cost system is very simple. Burden was grouped into a single cost pool that was combined with each of the testing rooms as well as the engineering burden costs related to software…

Accounting John Hault's Case

Electric utility bills. When an electric utility customer uses electricity, the electric company has earned revenues. It is obviously impossible, however, for the company to read all of its customers’ meters on the evening of December 31. How does the electric company know its revenue for a given year? Explain. According to historical data, the…

Indian and International Accounting Standards

Indian and International Accounting Standards & Practices Introduction: Accounting Standards are used as one of the main compulsory regulatory mechanisms for preparation of general-purpose financial reports and subsequent audit of the same, in almost all countries of the world. Accounting standards are concerned with the system of measurement and disclosure rules for preparation and presentation…

Cvp Accounting

The CVP analysis helps in taking more than one decisions in a firm. How would you substantiate this statement for a unit under expansion phase| | Abstract Companies commonly face major uncertainties in their product markets, particularly in the manufacturing industry where competition is often fierce and consumer tastes change rapidly. Managers need to estimate…

Summary Normative Accounting Theory by Md. Humayun Kadir

Mohd Asrool Hasbullah B Shuib 1051109833 Lecture: Miss Mariati bt NorHashim Summary Normative Accounting Theory by Md. Humayun Kadir* This summary reviews Normative Accounting Theory by Md. Humayun Kadir* thats show five important works on normative accounting theory – MacNeal (1939), Paton and Littleton (1940), Litteton (1953), Chambers(1966), and Ijiri(1975) – with emphasis on recognition…

Acca Questions Lrp

‘In the broadest sense, all accounting is management accounting. All financial and cost information generated by accountants is of some interest to management. But, in practice, where management accounting differs from financial accounting … ’ (from An Insight into Management Accounting by John Sizer) Required: (a) (b) Give a brief definition of management accounting. 6…

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