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398 Accounting Terminology Free Papers: 101 - 125

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Last update: April 22, 2015
  • Procedural Account of Autonomy, Coherence Reasons Responsiveness

    Procedural Account of Autonomy, Coherence Reasons Responsiveness

    Is the coherentist notion of autonomy coherent? I endeavour to establish a content-neutral account of autonomy articulating a structure whereby actions can be deemed autonomous, as substantive accounts positing constraints on autonomy derived from socially generated ideals, fail to account for the lack of consensus over values within our pluralistic society. In considering strict coherentism, the obvious problems arise that the account fails to deal with coercive aspects of the origins of our ‘core selves'

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    Essay Length: 2,819 Words / 12 Pages
    Submitted: September 27, 2012 Autor: neiluj
  • According to Hong Kong Institute of Certified Public Accountants (hkicpa)

    According to Hong Kong Institute of Certified Public Accountants (hkicpa)

    The conceptual framework is a system connected of objectives and fundamentals that prescribes the nature, function and limitations of financial reporting. The objectives identify the purposes of financial statement and the fundamentals concepts of financial accounting and reporting. Those concepts provide guidance in selecting the transactions, events, and circumstances to be accounted, how they should be recognized and measured, and how they should be summarized and reported. According to Hong Kong Institute of Certified Public

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    Essay Length: 1,782 Words / 8 Pages
    Submitted: October 11, 2012 Autor: antoni
  • Whether the Use of Cookie Cutter Reserves Is Ethical and Within Accounting Standards

    Whether the Use of Cookie Cutter Reserves Is Ethical and Within Accounting Standards

    Summary Nick O'Brian works for his aunt's software company in the accounting department. He had graduated college two months prior but has held other positions such as junior auditor in the past. Nick decides to take a look at the financial statements and crunch some numbers. In doing so he discovers some questionable practices regarding revenue recognition in which he brings to the attention of the CFO, Lee Marchetti. Lee Marchetti acknowledges that the rules

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    Essay Length: 990 Words / 4 Pages
    Submitted: October 17, 2012 Autor: matthewkosta
  • Kansas City Zephyrs Baseball Club: A Baseball Accounting Dispute

    Kansas City Zephyrs Baseball Club: A Baseball Accounting Dispute

    KANSAS CITY ZEPHYRS BASEBALL CLUB: A BASEBALL ACCOUNTING DISPUTE The controversy between the owners and players concerning how to account the expenses is crucial to understand if the company could be profitable and then able to meet players’ requirements. In this case three problems are under the scrutiny of the arbiter: roster depreciation, player compensation and the transfer pricing of related party operation, thus issues regarding the stadium cost. Players and owners are struggling against

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    Essay Length: 1,404 Words / 6 Pages
    Submitted: October 17, 2012 Autor: Matros89
  • Mental Accounting

    Mental Accounting

    1. Introduction Neel and Sam planned to spend $100 on a theater ticket. Neel purchased a ticket but then lost it carelessly. In a separate instance of carelessness, Sam lost $100 in cash. Neel was hesitant to spend a further $100 on a replacement ticket, while Sam's loss did not interrupt her theater plans. Edbert and Edrea both had $200 season tickets to a four day cricket tournament at the Lords cricket ground. The weather

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    Essay Length: 711 Words / 3 Pages
    Submitted: October 28, 2012 Autor: peter
  • How Is Managerial Accounting Different from Financial Accounting?

    How Is Managerial Accounting Different from Financial Accounting?

    How is managerial accounting different from financial accounting? The major difference between managerial and financial accounting is one is looking within the company walls, while the other is looking outside of the business. During the next couple paragraphs we will be breaking down the two different types in greater detail. Managerial accounting is looking internally into the way a company does business. This information is used by the management team for briefings on ways to

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    Essay Length: 282 Words / 2 Pages
    Submitted: November 4, 2012 Autor: joshadms
  • Accounting Information System - Race and Liberalism

    Accounting Information System - Race and Liberalism

    Race and Liberalism This paper will focus on the reason behind the riots that happened in England which has been considered the worst in a couple of generations. The will analyze particularly on the debates that happened in the streets when people were trying to analyze and listen to each others opinions to decide whether they had the same feeling. The paper will mainly focus on the main reason; racism and liberalism as perceived by

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    Essay Length: 811 Words / 4 Pages
    Submitted: November 8, 2012 Autor: tonigitz
  • Accountability Case

    Accountability Case

    Accountability throughout the entire organization is critical to its prosperity and survival. It is a management’s job to set up rigid standards that put the right people in the right position and remove ruthlessly and immediately anyone in the team who is less than outstanding. There is a ruthless aspect to making management decision assertively and unsentimentally. Doing this holds the entire chain of command accountable for its performance. Failure to do so will result

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    Essay Length: 419 Words / 2 Pages
    Submitted: November 14, 2012 Autor: sleebmail
  • Business Accounting Council

    Business Accounting Council

    Business Accounting Council Business Accounting Council 1. General Background of Discussions (1) Necessity for enhancement of internal control The securities market cannot fulfill its function unless corporate information is disclosed in a fair manner to the investors. However, improper practices have been observed recently concerning disclosure under the Securities and Exchange Law, and in particular that in the Annual Report. These cases may indicate that companies’ internal controls to ensure the reliability of corporate disclosure

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    Essay Length: 8,150 Words / 33 Pages
    Submitted: November 16, 2012 Autor: Maros
  • Public Accountability

    Public Accountability

    Holders of public office are accountable for their decisions and actions to the public and must submit themselves to whatever scrutiny is appropriate to their offices." Accountability refers to the responsibility of public officials to report the use of public resources and taking responsibility for failing to meet stated performance objectives. Public accountability relates to the requirements of persons or entities trusted with public resources to be liable for the financial, managerial and program responsibilities

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    Essay Length: 1,758 Words / 8 Pages
    Submitted: November 18, 2012 Autor: Antonio
  • Why I Chose Accounting as My Carreer

    Why I Chose Accounting as My Carreer

    As a young adult entering college, I was not really sure what I wanted to study. I knew that it would be something in the business world but I had no idea what it would be specifically. After many hours of research, I have decided to pursue a degree in accounting. A degree in accounting will give me the education to succeed at just about anything in the business world. Accounting opens doors in every

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    Essay Length: 959 Words / 4 Pages
    Submitted: December 1, 2012 Autor: pperdas
  • Managerial Accounting

    Managerial Accounting

    Making business decisions based on financial information is a critical element of any organization and there are many forms of information that can be useful in that process. Perhaps the most important and commonly used accounting tool for making business decisions would be financial statements. Financial statements include information regarding things such as revenue, assets and liabilities. Financial statements generally include the balance sheet, income statement and statement of cash flow. Financial ratios are also

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    Essay Length: 272 Words / 2 Pages
    Submitted: December 4, 2012 Autor: jacksonheights
  • Bp Accounting Policies

    Bp Accounting Policies

    BP is one of the world’s largest petroleum and petrochemical groups. BP has wellestablished operations in Europe, the United States, Australia, and parts of Africa and is expanding into other regions, notably Southeast Asia, America, and the countries of the former Soviet Union. For some years, BP incorporated a replacement cost accounting approach into the presentation of its group income statement and the results of its individual business and geographical areas (see below for details

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    Essay Length: 801 Words / 4 Pages
    Submitted: December 10, 2012 Autor: ailsa_ting
  • Asset Revaluation and Current Cost Accounting: Uk Corporate Disclosure

    Asset Revaluation and Current Cost Accounting: Uk Corporate Disclosure

    Accountants have long disputed whether financial statements should report current values and the effects of price changes. Indeed, the two kinds of adjustment are often confused. This study examines the asset revaluation and Current Cost Accounting (CCA) disclosure decisions of UK firms in 1983, using a costly contracting framework. We find the two decisions appear to have been taken for very different reasons and to be largely unrelated, even though the resultant measures overlapped to

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    Essay Length: 296 Words / 2 Pages
    Submitted: December 10, 2012 Autor: tangyiran
  • Generally Accepted Accounting Principles Case

    Generally Accepted Accounting Principles Case

    GAAP, or Generally Accepted Accounting Principles is defined as the acceptable methods of accounting. GAAP establishes standards to make financial records relevant and reliable for all interested investors, stockholders, or other financial readers. Meanwhile, IFRS or International Financial Reporting Standards states how certain types of transactions on financial statements should be reported. The purpose of the IFRS is to make evaluations as easy as possible internationally, which is rather difficult because every country has their

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    Essay Length: 342 Words / 2 Pages
    Submitted: December 19, 2012 Autor: wahyuningtyas
  • Accounting Department

    Accounting Department

    As the manager of the accounting department who also serves as the supervisor for all employees, we have training and programs set in place for each step of an employee’s career. Jennifer has been trained and has been shown all of the adequate steps to become a successful accountant in our firm. However, she has been unable to learn the basic computer applications that have been taught to her. First, since she has been taught

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    Essay Length: 1,525 Words / 7 Pages
    Submitted: January 16, 2013 Autor: holleyjean17
  • I Want to Become an Accountant

    I Want to Become an Accountant

    i am a girl. i study in penang chinese girls' high school. i am 15 and i will be sitting for the pmr examination this year. i am a cheerful and friendly girl. i am talkative and humourous. i often make others laugh. everyone likes me. my family consists of me, my brother and my parents. my brother is five years older than me. he is studying at inti college and he's taking a business

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    Essay Length: 255 Words / 2 Pages
    Submitted: January 22, 2013 Autor: andrew
  • What Accounts for Steinway's Reputation as a Manufacturer of High-Quality Pianos?

    What Accounts for Steinway's Reputation as a Manufacturer of High-Quality Pianos?

    What accounts for Steinway's reputation as a manufacturer of high-quality pianos? Steinway from the beginning was focused on the superior technical expertise. And they won the gold medal in the Washington DC metropolitan fair the very next year of its inception. The main reason for its high quality product is due to its core philosophy and traditional manufacturing methods. All Steinways were still assembled by craft methods with little use of assembly-line techniques. Volumes remained

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    Essay Length: 587 Words / 3 Pages
    Submitted: January 22, 2013 Autor: simba
  • Finance and Accounting; Gearing Ratio

    Finance and Accounting; Gearing Ratio

    Gearing is very important for raising a new finance for any company. It defines the level of company’s long term debt compared with its long term equity. Gearing normally expressed as percentage. A high gearing ratio shows the high amount of debt to equity and low gearing ratio shows the low amount of debt to equity. The formula for calculating gearing is: Gearing (%) = (long term liability / capital employed) *100 Long term liabilities

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    Essay Length: 598 Words / 3 Pages
    Submitted: January 23, 2013 Autor: sarafat1988
  • The Legal Responsibility of a Forensic Account While Providing Service to a Business

    The Legal Responsibility of a Forensic Account While Providing Service to a Business

    The legal Responsibility of a Forensic Account While Providing Service to a Business When you think of accountant, you don’t think of crimes fighters. Well, that’s exactly what a forensic accountant is. Forensic accountants are frequently engaged to review insurance claims for business interruptions or lost profits. Business interruptions (lost profits) insurance is intended to restore the claimants, not reward them with excess reimbursement. A forensic accountant role in a business interruption can be complex

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    Essay Length: 1,785 Words / 8 Pages
    Submitted: January 31, 2013 Autor: branch
  • Accounting Case

    Accounting Case

    Introduction Due to the recent scandals surrounding the accounting profession, the credibility of accounting audits have suffered which provoked Congress to pass the Sarbanes Oxley Act of 2002, section 203 mandating audit-partner rotations (Chi 2011). There has been much controversy over the requirement for mandatory auditor rotation which is discussed throughout the study. The research considered in this study looks at the background and problems surrounding the movement to mandatory auditor rotation, the pros and

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    Essay Length: 526 Words / 3 Pages
    Submitted: February 3, 2013 Autor: hxg1681
  • Ballmart Analyse of Accounting Policy

    Ballmart Analyse of Accounting Policy

    Background Assume it is currently 1 June 2012. You are working for the temporary accounting employment agency known as Accountemp. Today you have been asked to work at Ball-Mart, a small general sports store that operates in inner city Sydney and is owned by Peter Michelson. Your task here is to complete the accounting cycle for Ball-Mart for the month of June 2012. To assist you in this task, Peter tells you to read the

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    Essay Length: 2,178 Words / 9 Pages
    Submitted: February 4, 2013 Autor: davis1989
  • The Important in Accounting

    The Important in Accounting

    Full Disclosure Paper Aniushka Caraballo Reimóndez ACC 421 January 21, 2013 Mary Derx-Robinson Full Disclosure Paper The purpose of this paper is to discuss the Full Disclosure Principle and way important in accounting. It will also be discussed why has disclosure increased substantially in the last 10 years. Another important point to discuss will be the consequences of failing to properly disclose certain items in financial statements, as well as why this principal is needs

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    Essay Length: 694 Words / 3 Pages
    Submitted: February 8, 2013 Autor: aniushka1
  • Limitations of National Income Accounts

    Limitations of National Income Accounts

    National Income Accounting refers to the accounting records that measure the national economy’s performance while National Income looks at a country’s total income. There are various forms of national income such as Gross Domestic Product (GDP), Gross National Product (GNP), Net National Product (NNP), National Income (NI), Disposal Income (DI) and Personal Income (PI) (Stone, 2008). In order to assess how fast an economy has grown, we must have a means of measuring the value

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    Essay Length: 325 Words / 2 Pages
    Submitted: February 9, 2013 Autor: Jaimie
  • Moss and McAdams Accounting Firm

    Moss and McAdams Accounting Firm

    Abstract Effective leaders are adaptable in being able to move around the matrix according to the situation. Conflict resolution involves transforming the relationship and situation such that solutions developed by the parties are sustainable and self-correcting in the long run. Project management provides a leader with the necessary tools to improve planning, implementing and managing activities to accomplish a goal set by an organization. As a project manager, you must be able to resolve all

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    Essay Length: 1,171 Words / 5 Pages
    Submitted: February 12, 2013 Autor: raniemir1

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