Accounting Essays
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Accounting Essays & Related Services
Development of Corporate Governance in Nigeria
Example essay. Last modified: 25th Apr 2018
Literature Review The code of corporate governance Over the years, Nigeria has experienced rapid development with regards to corporate governance. This can be noted in the 2003 Code of Corporate G...
Difference Between Cost Control and Cost Reduction
Example essay. Last modified: 25th Apr 2018
Introduction A cost reduction program is a type of method which is to improve profitability of the organization or by expected to get a good result that flow to the bottom line of the financial statem...
Differences between financial accounting and management accounting
Example essay. Last modified: 1st Jan 2015
It is not so easy to define accounting as this word had many broad applications in the business, but a very precise definition by American accounting association is “the process of measuring, co...
Different Methods of Cost Planning during Construction
Example essay. Last modified: 14th Oct 2021
Cost planning in construction is necessary since building a house is a very expensive thing to do and any mistakes can be very costly to the client. It is very important to know how to plan and to ensure that the building is suitable as far as the resources are concerned....
Different users of financial statements have different informational needs
Example essay. Last modified: 1st Jan 2015
Financial statements form the backbone of communicating the information about the company to the members within and outside the organization. According to International Accounting Standards (IAS 1.9) ...
Disadvantages of IFRS for SMEs
Example essay. Last modified: 21st Jul 2017
International Financing Reporting can be referred to as a set of accounting standards developed by the International Accounting Standards Board which is applied when preparing the Financial Statement ...
Drivers of Change in Management Accounting
Example essay. Last modified: 8th Feb 2020
Recent studies show that Management Accounting has been evolving within the last few decades, each time getting better and adapting to current trends. MA changes have been improved by using a wid...
Early Theories of Motivation: Maslow
Example essay. Last modified: 1st Jan 2015
“If you want people to do a good job, give them a good job to do.” Introduction Employee resourcing ensures that the organisation obtains and retains the people it needs and employs them e...
Earnings Management and Accrual Accounting
Example essay. Last modified: 25th Apr 2018
Contents (Jump to) Introduction Motivations for Earnings Management Techniques 11 Groups to Manage Earnings Modified Jones Model Limitations of the Earnings Management Models Implications and Appl...
Economic and Management Accounting Plan for Soft Drink Market
Example essay. Last modified: 7th Dec 2020
This expansion analysis plan analyses the market trends under the micro-economic analysis and macro-economic analysis. The parts under cash flows projections and capital budgeting deals with management accounting concepts of...
Economic Value Added And Shareholder Value Added Accounting Essay
Example essay. Last modified: 1st Jan 2015
Agrawal (2007) defines shareholder value added (SVA) as the term used for the difference between the wealth held by the shareholders at the end of a given year and the wealth they held the previous ye...
Effect of Standard Costing Changes on Firm Operations
Example essay. Last modified: 16th Jul 2018
The Rise and Fall of Standard Costing and Its Effect on Everyday Operations For European and American Firms Contents (Jump to) EXECUTIVE SUMMARY GENERAL OVERVIEW ACCOUNTING OVERVIEW LITERATURE REVIEW...
Effect of Standard Pricing Changes on Firm Operations
Example essay. Last modified: 13th Jun 2018
The Rise and Fall of Standard Pricing and Its Effect on Everyday Operations For European and American Firms Table of contents (Jump to) Executive summary General overview Accounting overview Literatu...
Effectiveness of Auditing in Corporate Business
Example essay. Last modified: 16th Jul 2018
UK Auditing Introduction The UK auditing and accounting market is one of the largest in the world with over 432 accountants per hundred thousand of population (Saudagaran, 2003, p.10), many of whom a...
Effects of Changes to International Accounting Standards
Example essay. Last modified: 13th Jun 2018
CONTENTS PAGE (Jump to) (1)(a) REQUIRED CHANGES UNDER INTERNATIONAL ACCOUNTING STANDARDS (1)(b) MERITS AND DEMERITS OF EXTINCTION OF EXTRAORDINARY ITEMS (1)(c) RECOGNISED GAINS AND LOSSES AND HISTO...
Effects of Changing Accounting Standards on Commercial Bank
Example essay. Last modified: 24th Apr 2018
Proposed Research Topic: IAS 39 and IFRS 9: the effects of changing accounting standards for financial instruments on the financial assets management of a commercial bank in Chong Qing Background: In...
Efficiency of IT Audit in Corporate Governance
Example essay. Last modified: 17th Jul 2018
Contents (Jump to) Chapter 1: Introduction Chapter 2: Literature Review – Corporate Governance Chapter 3: Information systems and corporate governance Chapter 4: Sarbanes Oxley Act Chapter 1: Intro...
Enron Accounting Scandal: Changes to SAS 99
Example essay. Last modified: 24th Apr 2018
The Enron accounting scandal is one of the most shocking nightmares in the profession’s history. Enron rises to success quickly after its establishment in 1985. However, despite attracting hug...
Enron and WorldCom Scandals
Example essay. Last modified: 23rd Sep 2019
I have been hired by the SEC as fraud prevention and detection expert to help create training for SEC employees on the lessons we learned from several financial statement frauds. Financial...
Enron Scandal: Impact on Accounting
Example essay. Last modified: 17th Jul 2018
Accounting for Enron 1. Why is accounting being blamed for the losses sustained by investors as a result of the collapse of Enron? Is this criticism fair and do financial accounting and reporting pra...
Enron's Collapse and Its Corporate Culture
Example essay. Last modified: 25th Apr 2018
According to Albert Camus “A man without ethics is a wild beast loosed upon this world” At first sight, Enron looks like a mega-size illustration of the bad apple among the ripes ones. It ...
Enterprise Resource Planning (ERP) System Case Study
Example essay. Last modified: 24th Apr 2018
Discussion Questions What inspired Skullcraft to pursue ERP even though the company had just 26 employees? Solution An Enterprise Resource Planning system is an integrated system which helps the...
environment is under constant threat as a result of modernisation
Example essay. Last modified: 1st Jan 2015
The environment is under constant threat as a result of modernisation, business activities, constant growth and development. All these are human activities that affect the immediate environment. The d...
Essay On Corporate Social Responsibility Accounting Essay
Example essay. Last modified: 1st Jan 2015
The term stakeholders means a party that can effect or be effected by the actions of the business as a whole and they are the group of members without whose support the organisation cannot exist or th...
Ethical Issues in GP Morgan Chase & Co Investing and Trading Operations
Example essay. Last modified: 23rd Sep 2019
Ethical Issues in GP Morgan Chase & Co Investing and Trading Operations Contents Cover Sheet: Non-Anonymous Marking 1) Weak Management 2) Intern...
Ethics and Corporate Responsibility: Accounting Fraud
Example essay. Last modified: 1st Jan 2015
The key issued described in the suit against Xerox Corporation is that Xerox had overstated its revenues during the past four years by almost $2 billion. The fraudulent scheme had misled investors abo...
Ethics And Scandals In Financial Reporting Accounting Essay
Example essay. Last modified: 1st Jan 2015
Integrity is of utmost importance for a successful career in business and finance in the long run. Some believe that the world of finance lacks ethical considerations. Whereas the truth is that such i...
Ethics in Accounting: Financial Reporting Scandals
Example essay. Last modified: 24th Apr 2018
Introduction The first thing is character, before money or anything else. – J. P. Morgan Integrity is of utmost importance for a successful career in business and finance in the long run. Some...
Ethics in Corporate Finance Earnings Management
Example essay. Last modified: 1st Jan 2015
For many years, the ethics of finance has been a concern in the corporate world. With the flexible accounting standards under the Generally Accepted Accounting Principles (GAAP) and International Acco...
EU Commission on Auditor Liabilities
Example essay. Last modified: 24th Jul 2018
Auditors are increasingly finding that they are being targeted by those who feel that they have been wronged by the quality of the financial accounts. Auditors are required to consider the financial ...
EU’s Adoption of IFRS
Example essay. Last modified: 13th Jun 2018
Introduction From 1st January 2005, all European countries are required under EU law to use the IFRS[1]standards for their financial reporting statements, which includes corporations domiciled within...
Evaluating Ethics Of Bernie Madoffs Investment Securities Fraud Accounting Essay
Example essay. Last modified: 1st Jan 2015
Every business has an ethical responsibility not only to stakeholders but also to society at large. This responsibility should be in line with stakeholder interest and society’s welfare. The ...
Evaluating the costing system in place at Apple
Example essay. Last modified: 1st Jan 2015
This report will address three issues of concern to Apple plc. First is the role and nature of management accounting information in strategic and operational decision making. Management needs to under...
Evaluating the financial performance of Deloitte LLP
Example essay. Last modified: 1st Jan 2015
All of the research topics are appealing although challenging but it was apparent that I have to choose the topic that meets the research requirements such as accessibility and quality of information ...
Evaluation of Measurement Bases for for Financial Reporting
Example essay. Last modified: 8th Feb 2020
Compare and contrast the two measurement bases using examples from different companies and international accounting standards. The revised Conceptual Framework for Financial Reporting (C...
Examining different accounting forms within Samsung Electronics
Example essay. Last modified: 1st Jan 2015
Samsung Electronics Company is a part of the Samsung Group which group was first established in 1969 by the founder of Byumg-chull Lee in Dzegu, South Korea. It is a leading electronics equipment of ...
Examining different types of budgets and their uses
Example essay. Last modified: 1st Jan 2015
Budgeting operations are very important for any kind of an organization, that is involved in making profits or not. This is the case because all forms of organizations have a number of resources, both...
Examining issues with audit quality
Example essay. Last modified: 1st Jan 2015
The major accounting scandals occurred worldwide has brought the focus of public to the audit profession and the audit quality. Enron and WorldCom cases in United States and Parmalat case in Europe ar...
Examining major problems caused by worldwide accounting diversity
Example essay. Last modified: 1st Jan 2015
Multinational corporations have been contributors to worldwide accounting problems as they have made or contributed to changes in which different countries have been using their accounting principles ...
Examining methods for allocating overhead costs
Example essay. Last modified: 1st Jan 2015
Overhead cost is an ongoing expense of operating a business and is usually used to group expenses that are necessary to the continued functioning of the business, but cannot be immediately associate...
Examining the difference between a material weakness and a significant deficiency
Example essay. Last modified: 1st Jan 2015
The purpose of this memo is to summarize selected paragraphs of AS5 to form an understanding of how the top down approach is applied to an audit of internal controls. It is also to explain the differ...
Examining The Effectiveness Of Accounting Systems Accounting Essay
Example essay. Last modified: 1st Jan 2015
The assignment begins with an attempt to find out the effective of accounting systems within a business and the analysis of management control systems of a business. Research: I used a mixture of prim...
Examining the history and background of intangible assets
Example essay. Last modified: 1st Jan 2015
In the majority of 20th century, tangible assets is considered to be the main source of the commercial value, which include fixed asset such as buildings, land, manufacturing as well as financial asse...
Examining the impact of the Enron Corporate Scandal
Example essay. Last modified: 1st Jan 2015
Enron is an energy-based company in Houston, Texas that deals with the energy trade on international and domestic based. Enron Corp. Is one of the world’s largest energy, commodities and Service...
Examining the importance of cost allocation
Example essay. Last modified: 1st Jan 2015
Cost allocation is the process of identifying and assigning the costs of services necessary for the operation of a business or other type of entity. Unlike a cost rating, the allocation is less concer...
Examining The Relationship Between Accounting And Finance Accounting Essay
Example essay. Last modified: 1st Jan 2015
Accounting is the methodical or precise recording, reporting, and assessment of financial deals and transactions of a business. Accounting also involves the preparation of statements or declarations c...
Experiences in real working environment
Example essay. Last modified: 1st Jan 2015
Introduction One of the requirement parts of the course WORK-N352 at Sharjah Women’s College, of work experience subject, which is under the supervision of Mr. Abbot Jason Haroon. This course pr...
Explain Meaning Of Ethics In A Business Context Accounting Essay
Example essay. Last modified: 1st Jan 2015
It’s simply says that ethics are the attitude of individuals or groups in deciding the wrong and right decisions with ethical or polite behaviour. The term ”Business ethics” has a sa...
Exploring career prospects for accounting graduates
Example essay. Last modified: 1st Jan 2015
Accounting graduates have a healthy career prospect which makes them land lucrative jobs right after college. In fact it is said that, ”an accountant is a man who watches the battle from the saf...
Exploring Ridderstrales aim with the account management system
Example essay. Last modified: 1st Jan 2015
Carl-Erik Ridderstrale, president of Kanthal, was motivated to develop a system to measure customer profitability. According to Ridderstrale, “we needed an account management system if we were ...
Exploring the Four Stages of the Audit Process
Example essay. Last modified: 26th Aug 2021
Internal Audit is an independent function that provides an objective assurance and consultancy activity to improve and add value on an organization’s operation. The auditors aim to help the Merami Berhad accomplish its objectives by evaluating the effectiveness of its risk management, control, and governance processes by bringing a discipline, systematic approach. ...
Exploring the objectives of Borealis new budgeting system
Example essay. Last modified: 1st Jan 2015
Borealis abandoned its traditional budgeting system in 1995 and implemented a new system, which is set to achieve 4 objectives: Improve financial management and performance measurement. Decentralise a...
Extensible Business Reporting Language in India
Example essay. Last modified: 13th Jun 2018
Introduction XBRL XBRL (eXtensible Business Reporting Language) reporting is gaining momentum as a medium of digital financial reporting (Ogundejiet.al, 2014). It is a meta-language, based on XML and...
External Auditors and their role in the Corporate Governance Framework
Example essay. Last modified: 1st Jan 2015
External Auditors check company’s accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such...
Factors Affecting Financial Reporting Quality
Example essay. Last modified: 13th Jun 2018
Financial Reporting Standards Financial Reporting Standards (FRSs) and Accounting concepts influence the production and presentation of financial statements. The FRSs that influence the production of...
Factors Affecting The Reliability Of Audit Report Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction The end of an independent audit closed with a written audit report. According to section 205 of the Companies Act 2001, the auditors shall make a report to the shareholders on the audite...
Factors Affecting The Successful Implementation Of Balanced Scorecard Accounting Essay
Example essay. Last modified: 1st Jan 2015
Aim- The objective of this paper is to exhibit the factors affecting the sucessful implementation of a Balance scorecard. Introduction- A brief idea about balanced scorecard,definition & operatio...
Factors in Business Cash Budgeting: With Examples
Example essay. Last modified: 17th Jul 2018
Contents (Jump to) Task One (p3d) XYZ Traders – Cash Budget Task Two (p3abc) Alpha Manufacturing – Budgets Task Three (p4abc) Beales Manufacturing – Variances Task Four (p2ab) Beales Ma...
Factors in Inventoriable Costs
Example essay. Last modified: 24th Apr 2018
1) Definition of inventoriable costs In accounting, inventoriable costs are those costs incurs when company obtain products or make to the end products before they sell them. So inventoriable costs ...
Factors that influenced the change in management accounting
Example essay. Last modified: 1st Jan 2015
This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management...
Fair Representation of Financial Statements
Example essay. Last modified: 25th Apr 2018
1. INTRODUCTION The Financial Reporting Standards Board was formed to resolve the problems faced by the international financial reporting regiment. In particular, it hopes to promote the standardizati...
Fair Value Accounting Vs Historical Cost Accounting
Example essay. Last modified: 17th Jul 2018
i) Fair Value and Historical Cost Accounting Historical cost accounting is an accounting method by which assets are valued based on the actual amount of money with which they are bought and as such n...
Fair Value Practice: Suitability in Accounting
Example essay. Last modified: 24th Apr 2018
Introduction The issue of the use of fair value as a model for financial standards and reporting has been subjected to significant debate and argument since the IASB[1] Framework was first introduced...
Fair Value Reporting Advantages and Disadvantages
Example essay. Last modified: 24th Apr 2018
Discuss the pros and cons of fair value reporting for investors? Why has this trend emerged, and how does asset value volatility seen during and since the Global Financial Crisis effect your views o...
Features of a Financial Statement Analysis
Example essay. Last modified: 13th Jun 2018
TASK 1 Importance of Financial Statements All managers need to be able to interpret their company’s financial accounts as they hold valuable information about a wide range of factors that impact on...
Finance and Accounting in the Hospitality Industry
Example essay. Last modified: 25th Apr 2018
Introduction. According to the Barrows & Powers (2009, pp. 3-5) hospitality industry has included hotels , restaurants and other related organisations to the food industry and it has given more e...
Financial Accounting and Managerial Accounting Systems
Example essay. Last modified: 25th Apr 2018
Executive Summary Though, financial accounting and managerial accounting systems prepare and analyze the same financial data, they also differ in some aspects. For example the users of the information...
Financial Accounting Is Subjective Not Objective Accounting Essay
Example essay. Last modified: 1st Jan 2015
This essay is to discuss how financial accounting information is objective in a true accounting sense. Some accountants base information on subjectivity. But in the true sense of accounting, accountin...
Financial Accounting Standards Board (FASB) and International Financial Reporting Standards (IFRS)
Example essay. Last modified: 8th Feb 2020
This research paper is about two particular accounting standards, and how they will emerge to give better guidance for all public and private entities. This paper will address some of chang...
Financial Accounting Standards Board Framework Analysis
Example essay. Last modified: 25th Apr 2018
Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASB’s standards becoming ...
Financial Accounting Subjective Not Objective Accounting Essay
Example essay. Last modified: 1st Jan 2015
Financial accounting can be defined as a process of designing and operating an information system for collecting, information in order to make financial decisions. (Andrew Thomas 2009). It is said to ...
Financial Accounting Theories: Questions and Answers
Example essay. Last modified: 25th Apr 2018
In the nature of theory, a positive theory of accounting or Positive Accounting Theory is a descriptive theory, which describes particular aspects of financial accounting practice. It seeks to predict...
Financial Analysis of the British Petroleum (BP) Foundation
Example essay. Last modified: 25th Apr 2018
British Petroleum Foundation British Petroleum (BP) is one of the world’s leading integrated oil and gas companies, and it is the third largest energy company and the fourth largest company in...
Financial and Management Accounting: Payroll Services
Example essay. Last modified: 13th Jun 2018
Financial and Management Accounting Case Study: Payroll Services 1. IMPACT ON THE CHARGE PER TRANSACTION: The payroll department is incurring a total cost of £590,000 at present. The charge per tran...
Financial Control Through Strategic Planning In Organizations Accounting Essay
Example essay. Last modified: 1st Jan 2015
Organizations are striving in these days to stay competitive in turbulent business world. Strategic planning become very integral part of all successful organizations. If organizations don’t car...
Financial History of the American Airlines
Example essay. Last modified: 24th Apr 2018
American Airways was incorporated in 1930, becoming American Airlines in 1934. Operating as a passenger and cargo carrier, they also offer freight and mail services. With 9 hubs functioning througho...
Financial Ratio And Operating Indicator Analysis Case Study
Example essay. Last modified: 25th Apr 2018
Riverview Community Hospital operates as a not for profit facility with 210 inpatient beds. The financial ratio and operating indicator analysis of Riverview Community Hospital will attempt to determi...
Financial Report for Furniture Company | Example
Example essay. Last modified: 13th Jun 2018
Financial Report Scenario: Must Have Furnishers TABLE OF CONTENTS (JUMP TO) INTRODUCTION TASK ONE: Effect of Policies on Company Performance TASK TWO: Effect of Product Diversification and Promoti...
Financial Reporting on Goodwill and Intangible Assets
Example essay. Last modified: 13th Jun 2018
Question 1 Under International Financial Reporting Standards (IFRS), goodwill and intangible assets must be treated separately during a business combination in accordance with IFRS3. Prior to IFRS 3,...
Financial Reporting Techniques and Methods
Example essay. Last modified: 13th Jun 2018
Introduction Over the course of the last few decades there has been considerable discussion and debate regarding financial reporting and, in particular, the appropriate measurement basis that should ...
Financial Statement Analysis
Example essay. Last modified: 1st Jan 2015
Financial performance, as a part of financial management, is the main indicator of the success or failure of the companies. Financial performance analysis can be considered as the heart of the financi...
Financial Statement Analysis of Hilton Worldwide Holdings
Example essay. Last modified: 24th Apr 2018
Company Overview HiltonWorldwide Holdings Inc.is one of the largest and fastest growing hospitality companies in the world. The company is correctly positioned in the industry. We expect Hilton to g...
Financial statements Accruals Prudence and Going Concern concepts
Example essay. Last modified: 1st Jan 2015
Discuss the problems for companies in applying the accruals, prudence and going concern concepts when preparing financial statements, and explain why at least two other concepts might also be importan...
Financial Statements Analysis of Competitors
Example essay. Last modified: 16th Jul 2018
The two U.S. companies Lowe’s and Home Depot are two leading competitors on the DYI market who are both listed on the U.S. stock market. You are to carry out a financial statement analysis of t...
Financial Statements analysis on the basis of total comprehensive i...
Example essay. Last modified: 1st Jan 2015
As the main objective of the financial statements to reflect the economic value of a company in order external users make useful economic decision, and due to the last shocking breakthroughs in the fi...
Financial Statements Are Important For Investors And Creditors Accounting Essay
Example essay. Last modified: 1st Jan 2015
You are required to discuss and comment on the above statement with reference to academic books, papers, and other published sources that you have read. Consider all the following in your response: Cr...
Financial Statements Elements and Financial Statement Analysis
Example essay. Last modified: 8th Feb 2020
Introduction Financial Statements are Ceremonial records of the Financial act and position of business, person, or any institution. The good and positive Financial Statements reflects ho...
Financial Statements: Accuracy and Reliability
Example essay. Last modified: 13th Jun 2018
Introduction Financial statements are records of a business’ revenues/expenses and assets/liabilities. These statements are used by stakeholders to get an idea of the performance and state of a...
Foreign Corrupt Practices Act and Teva Pharmaceuticals
Example essay. Last modified: 24th Apr 2018
Corbin Wright Teva Pharmaceuticals is the largest generic pharmaceutical manufacturer in the world[1]. As of December 22, 2016, Teva Pharmaceuticals now holds the record for the largest fine by a ...
Four Control Objectives Of Wages System Accounting Essay
Example essay. Last modified: 1st Jan 2015
According to Millichamp & Taylor (2008), control objectives of wage system are as follows: To ensure that wages are paid to the existing employees at authorized rates of pay To ensure that wages ...
Functions of Management Accounting in an Organisation
Example essay. Last modified: 13th Jun 2018
“One of the functions of Management Accounting is to provide information for control purposes within an organisation.” The importance of control within an organisation The ways in which manageme...
Fundamental concepts of the IASB framework
Example essay. Last modified: 1st Jan 2015
The International Accounting Standard Board herein referred to as the IASB, sets forth standards that outlined in its Framework for the Preparation and Presentation of Financial Statements. The IASB f...
Future Developments in Management Accounting
Example essay. Last modified: 11th Mar 2021
Drivers of change have been taking place over the last 20 years, therefore management accountancy profession have pressure to continue to add value in the organisation....
Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay
Example essay. Last modified: 1st Jan 2015
For accounting method, Generally Accepted Accounting Principle (GAAP) has allowed some degree of managerial judgment and flexibility on managers to choose their own accounting method, disclosures and ...
Grays framework is an extension of Hofstedes societal values
Example essay. Last modified: 1st Jan 2015
Culture is said to be an identifying mark of any group of persons. The impact of this identifying mark is felt in everything that is done in that environment such that it is reflected in their daily a...
Guinness' Market Entry to Peru
Example essay. Last modified: 24th Apr 2018
MASTER IN BUSINESS ADMINISTRATION The following assignment is aimed at evaluating the attractiveness of Peru market as a potential entry market for the Irish Company, Guinness Breweries. Using the ...
Hampshire Company Cost-Volume Analysis
Example essay. Last modified: 8th Feb 2020
Quantitative Analysis and Memo to Management Here is the cost-volume analysis for Hampshire Company, that you requested. A cost-volume profit analysis is used to assist managers within c...
Hanjin Bankruptcy Case Study
Example essay. Last modified: 24th Apr 2018
Abstract Over the past five years, Hanjin Shipping Co Ltd has maintained its ranking among the top 10 shipping companies in the world making it in 8th position in 2015 (JOC 2016), however, on 31st o...
Harmonisation of Accounting Standards
Example essay. Last modified: 24th Apr 2018
Accounting Standards are the reliable statements of best accounting practices issued by recognized expert accountancy bodies relating to various aspects of measurements, treatments and disclosures of ...
Harmonisation of International Accounting Standards | Essay
Example essay. Last modified: 13th Jun 2018
In an increasingly global business environment, issues such as how companies account for their relevant financial positions in different jurisdictions gain greater importance. Many companies are inte...
Harmonisation Problems in South Korea
Example essay. Last modified: 8th Feb 2020
Table of contents 1 Introduction……………………………………………………….3 ...
Has the accounting profession lost its way?
Example essay. Last modified: 1st Jan 2015
Introduction If communication uses a language to be able to be understood, business has its own language too and it is known as accounting. Accounting is essential to a business. It is needed to evalu...
HIH Insurance The failure in corporate governance
Example essay. Last modified: 1st Jan 2015
In the past few years, the collapse in large public listed companies has raised stakeholders concern about corporate governance, which is a leading issue area for business worldwide. While numerous de...
Historical cost accounting Advantages and disadvantages
Example essay. Last modified: 1st Jan 2015
Financial policy and accounting Financial policy is to determines hoe a business is to be financed, whether by equity or preference share capital, and extent to which reliance is to be placed upon lon...
Historical Cost Accounting: Criticisms and Alternatives
Example essay. Last modified: 24th Apr 2018
Introduction Accounting is a measurement and communication of financial information about economic activities to interested persons. [1] The primary role of accounting is to provide an effective mea...
Historical Cost and Fair Value
Example essay. Last modified: 1st Jan 2015
1.0 INTRODUCTION There have been many discussions and debates concerning use of fair value accounting against use of historical cost accounting. Some prefer fair value whilst some have a preference fo...
History of Accounting Standards in the UK
Example essay. Last modified: 13th Jun 2018
Accounting norms and standards, applicable for companies in the UK, emanate from the Companies Act, 1985, amended later by the Companies Act, 1989, and by subsequent statutory instruments. While the ...
History Of The Stewardship Theory Accounting Essay
Example essay. Last modified: 1st Jan 2015
The stewardship theory holds a different approach from that of the agency theory, it first premise is that, the company serves a large range of social purposes rather than just trying to maximize the...
How Accounting information impacts business decisions
Example essay. Last modified: 1st Jan 2015
Information of any sort is relevant if it would influence a decision. Accounting information is relevant if it would make a difference in a business decision. For example, when Colorado Group Ltd issu...
How Can Accounting Be Used as a Control Mechanism?
Example essay. Last modified: 8th Feb 2020
Every business uses accounting in their daily basis, almost all transactions that businesses make is registered in the financial records of the business. All this information is very important fo...
How culture has influenced accounting
Example essay. Last modified: 1st Jan 2015
Many studies have demonstrated that culture diversity had influenced accounting practice within national and international borders. Accounting can therefore be said to have been influenced by its envi...
How fall of Enron raised concerns about accounting issues
Example essay. Last modified: 1st Jan 2015
Enron Corporation of Houston was one of the largest companies in the world. From the start of the 1990s to mid 2000, Enron’s stock price increased from about $7 per share to a peak of $90 per sh...
How internal and external users benefit from financial information
Example essay. Last modified: 1st Jan 2015
Nowadays the role of accounting is very important in business because it help the business to grow and expand. Accounting is the process of identifying, measuring, recording and communicating economic...
How Management Accounting Is Affected By Changes In The Economy And Business Environment Accounting Essay
Example essay. Last modified: 1st Jan 2015
This assignment shall show how management accounting is affected by changes in the economy and business environment. The advances in information and communication technology upon management accounting...
How timeliness of audit reports effects financial statements
Example essay. Last modified: 1st Jan 2015
Introduction One of the important issues affects the timeliness of the financial statements which convey financial information to investors is the timeliness of the audit reports (Dopuch et al., 1986;...
How To Prevent Another Satyam Like Fraud Accounting Essay
Example essay. Last modified: 1st Jan 2015
Satyam a leading global business and information Technology Company, delivering consulting, systems integration, and outsourcing solutions to clients in over 20 industries. Satyam Computer Services Lt...
How to Write an Accounting Essay
Example essay. Last modified: 13th Jun 2018
When writing a successful accounting essay it is essential that you follow certain processes to help you reach your end goals, whilst at the same time demonstrating that you are comfortable with the ...
Identify different types of cost that an organization would incur
Example essay. Last modified: 1st Jan 2015
In management accounting there are several ways of classifying the different types of cost. These classifications depend according to the immediate need of management. I have classified different type...
Impact of Audit Quality of Real Earnings Management
Example essay. Last modified: 24th Apr 2018
Abstract This study aims to evaluate the influence of audit quality (auditor size and auditor tenure), political connection, and institutional ownership toward real earnings management. Purposive sa...
Impact of Digitisation on Accounting in New Zealand
Example essay. Last modified: 8th Feb 2020
Introduction This report focuses on an analysis of current developments and critical issues facing organisations from an Accounting perspective. The impact of digitisation on N...
Impact of Implementing an Enterprise Resource Planning System At VIVI PLC
Example essay. Last modified: 23rd Sep 2019
THE IMPACT OF IMPLEMENTING AN ENTERPRISE RESOURCE PLANNING SYSTEM AT VIVI PLC Table of Contents 1. Introduction 2. What is an ERP System? 3. Su...
Impact of International Accounting Standards on Accounting Quality
Example essay. Last modified: 7th Dec 2020
A key objective of the IASB is ...
Impact of the Enron Scandal on Accounting Standards
Example essay. Last modified: 24th Apr 2018
Abstract Every firm and its managers are expected to maximize investor returns while complying with regulatory standards, avoiding principal-agent conflicts of interest, and enhancing the reputational...
Impact of the Sarbanes-Oxley Act on Internal Controls
Example essay. Last modified: 25th Apr 2018
1. Introduction In 2001, Enron reaffirmed that their previous financial report had to revise as accounting errors existed in their computer system. After that, Enron the largest US corporate with asse...
Impacts of Commercial Pressures on Audit Performance
Example essay. Last modified: 13th Jun 2018
Given the commercial pressures are Auditors doing a good job? Introduction For two decades the debate has raged regarding whether auditors are performing their tasks adequately, within the bounds of...
Importance and role of accounting
Example essay. Last modified: 17th Oct 2016
Accounting 601 assignment Accounting is the management of money and money is an important part of that business. Accounting is mainly preparation of financial statement and involve with transaction,...
Importance of ‘True and Fair' View of Financial Statements
Example essay. Last modified: 25th Apr 2018
Introduction This essay focuses on the definition of the ‘true and fair view’ and how to use in accounting practically. In my opinion, ‘true and fair view’ is essential in the real world of a...
Importance Of A Fixed Assets Register Accounting Essay
Example essay. Last modified: 1st Jan 2015
Nigerians generally are not in the practice of keeping proper records of the assets in their custody. We find it difficult to follow up on the depreciations and damages that mandatorily occur to these...
Importance of Accounting in the Hospitality Industry
Example essay. Last modified: 25th Apr 2018
Broadly speaking, the process of financial management takes place at two levels. At the individual level, financial management involves tailoring expenses according to the financial resources of an in...
Importance of Accounting Information in Business Development
Example essay. Last modified: 24th Apr 2018
Describe how accounting information helps shareholders and lenders to make decisions concerning the operations and performance of the entity. Accounting information can be used by shareholders and l...
Importance Of Audit Evidence Accounting Essay
Example essay. Last modified: 1st Jan 2015
According to Companies Act 1965 Section 174, auditor should perform the following duties, Statutory Duties. Auditor should examine and form an opinion whether the financial statements compliance the f...
Importance of Auditing Financial Statements
Example essay. Last modified: 8th Feb 2020
1.0 Introduction This project will discuss the importance of the Audit of Financial Statements. An audit refers a review of the financial statements, financial syst...
Importance of Auditor Independance
Example essay. Last modified: 8th Feb 2020
INTRODUCTION Independence has been always a huge concern in the auditing profession. Scandals like the failure of Enron has raised the importance of independence of auditing. According t...
Importance Of Cost Control In Construction Projects
Example essay. Last modified: 1st Jan 2015
The purpose of this report is to explain the importance of cost control in construction projects and its function. The Cost Control is an important process in construction project. It is widely practi...
Importance of Costs in Pricing Strategy
Example essay. Last modified: 25th Apr 2018
Price of a product is a major element of the marketing mix. Pricing is one of the most important strategic issue because it is related to the product positioning. The price goes in hand with the other...
Importance of Financial Information to Stakeholders
Example essay. Last modified: 24th Sep 2021
Financial information contain in annual reports that the companies are published in periodically. That period is identified as reporting period. Company obligates to provide financial information to their various stakeholders during the past reporting period....
Importance Of International Accounting Standards Accounting Essay
Example essay. Last modified: 1st Jan 2015
The Committee on Accounting Procedure (CAP) was the first accounting standard board that issued the Accounting Research Bulletins (ARBs) which started what the Committee on Accounting Procedure believ...
Importance of Maximising Shareholder Value
Example essay. Last modified: 25th Apr 2018
Introduction Firms may have different objectives to achieve. However in theory, a firm should set its’ objectives to increase its value for its owners. Shareholders are the owners of a firm. The...
Importance Of Profit And Loss Account Accounting Essay
Example essay. Last modified: 1st Jan 2015
The Profit and Loss Account is a Financial Statement which summarizes a company’s revenue and expenditure for a specific period of time, usually prepared annually or quarterly. These statements ...
Important financial information by company to its stakeholders
Example essay. Last modified: 1st Jan 2015
Financial statement is a tool that provided important financial information by a company to its stakeholders about whether to invest in that particular company. However, recently, an increased freque...
In trinidad and tobago the spiraling crime situation
Example essay. Last modified: 1st Jan 2015
Introduction In Trinidad and Tobago the spiraling crime situation has been committed predominately by young males. This study focuses on the relationship between the violence in schools and the cr...
Incentives For Blue And White Collar Workers
Example essay. Last modified: 25th Apr 2018
The term incentive has been used both in the restricted sense of participation and in the widest sense of financial motivation. The concept of incentive implies increased willingness or motivation to ...
Independence of Mind Example
Example essay. Last modified: 24th Apr 2018
The word of ‘INDEPENDENCE’ is defined as ‘freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity ...
Independent Audit Risks: Cases
Example essay. Last modified: 24th Apr 2018
Lisa Ferguson Case 1.8 1. Misstated development costs and revenue measurement are both inherent risks when auditing live theatrical companies. To detect the first, auditors should design testing p...
Indian Accounting System And International Financial Reporting Standards Accounting Essay
Example essay. Last modified: 1st Jan 2015
1. History: The roots of accounting system in India had been evolved in early sixteenth century when India had built trade links with Europe and central Asia. Later, with entry of east India company h...
Influences of Culture on Accounting Standards
Example essay. Last modified: 18th Aug 2021
The impact of culture on the social institutions like accounting cannot be underestimated. Before the increase in immigration and cross-border businesses, culture has been in the domain of anthropolog...
Internal Audit Effectiveness Study on the Public Sector
Example essay. Last modified: 25th Apr 2018
Agus Setiawaty Determinant of Internal Audit Effectiveness in Public Sector Organizations: Which factors matter? Abstract Internal audit (IA) play a pivotal role in reinforcing good governance in...
Internal Audit Example of Educational Institution
Example essay. Last modified: 13th Jun 2018
Internal Auditing – Cass Business School Question 1 Control Environment – The attitude and actions of the board and management regarding the significance of control within the organization. T...
internal audit proficiency and internal controls
Example essay. Last modified: 1st Jan 2015
LITERATURE REVIEW 9.0 Introduction This chapter is a review of the related literature generated by the researcher on the subject of study. The chapter entails the relationship between internal audit ...
Internal Auditing Concepts for Small and Medium Enterprises
Example essay. Last modified: 25th Apr 2018
INTRODUCTION 1.0 Background Internal auditing is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization. It helps ...
Internal Auditing Information Technology Case Study
Example essay. Last modified: 24th Apr 2018
Yue Sun (Leah) Activity 1. Key entity-level controls COSO Component Entity-level Controls Control Environment Organization wide integrity code of conduct Raising awareness and applic...
Internal Auditing System Effectives for Detecting Fraud
Example essay. Last modified: 25th Apr 2018
INRODUCTION The chapter shall looks at the background of the study, statement of the problem, research questions, objectives of the study, purpose of the study, hypothesis, assumptions of the study, ...
Internal Control Over Fixed Assets Accounting Essay
Example essay. Last modified: 1st Jan 2015
Maintaining control over plant and equipment: subsidiary ledgers Unless internal controls over plant and equipment are carefully designed many units of equipment are likely to be broken, discarded or ...
International Accounting Developments in Egypt
Example essay. Last modified: 24th Apr 2018
Identify the nature of the accounting system used in the country and give supporting evidence to justify the reasons for your decision. As a country, Egypt has experienced a dramatic change towards ...
International Accounting Standards (IAS) 37 Requirements
Example essay. Last modified: 24th Apr 2018
Introduction Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset. It p...
International Accounting Standards: UK Financial Reporting
Example essay. Last modified: 25th Apr 2018
APC311 INTERNATIONAL FINANCIAL REPORTING ASSIGNMENT (Word count: 3, 080) Introduction The growth of international activities has been rapid over time. These activities include areas of international ...
International Federation of Accountants Code of Ethics
Example essay. Last modified: 25th Apr 2018
Code of Ethics is essential for both accountants and auditors as they hold positions of expectation that the community rely on them and the capability. The Code of Ethics is regulated by International...
International Financial Reporting Standards: Pros and Cons
Example essay. Last modified: 25th Apr 2018
The joint project between the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) in developing a common accounting language for the world has gained much a...
International Public Sector Accounting and Finance
Example essay. Last modified: 23rd Sep 2019
International Public Sector Accounting and Finance The historic nations such as England, Wales and Scotland, and Northern Ireland comprise the state of United Kingdom. Both ...
Introduction To The Activity Based Costing Accounting Essay
Example essay. Last modified: 1st Jan 2015
“Traditional managerial accounting is at best useless, and at worst dysfunctional and misleading.” (Shank, 1994) The Relevance Lost: The rise and fall of Management Accounting published b...
Investigating the Harmonization of Accounting Practices
Example essay. Last modified: 1st Jan 2015
Growth in international trade has been on the increase over the years necessitating several organisations to be involved in the efforts to harmonise accounting practices either regionally or internati...
Investigating the reasons for why firms change auditors
Example essay. Last modified: 1st Jan 2015
The accounting literature offers several potential explanations for why firms change auditors (i.e. auditor switching). These explanations include: changes in company management who may then prefer an...
Investigation of ICT Innovation in Accounting Education
Example essay. Last modified: 31st Mar 2021
We live in the age of information and also needs to it for decision making. There are several fields that provide information such as Information and Communication Technology (ICT), Accounting. In this paper, we investigate ICT Innovation in Accounting Education that helps to prepare and present useful financial information to users....
Investment Analysis for Jewellery Business
Example essay. Last modified: 16th Jul 2018
Executive Summary Babushka’s Baubles is a company producing jewellery at the budget end of the market and has seen a sharp decline in its financial position, in 2008. Despite this, sale levels are ...
Investment Appraisal Report Example
Example essay. Last modified: 13th Jun 2018
Re: Investment in Kingfisher Plc Following our conversation earlier, I have prepared a report into Kingfisher Plc to help you with your investment decision. I have split this report into two sections...
Investment Report on Qantas Airlines
Example essay. Last modified: 24th Apr 2018
Introduction Qantas main international hubs are at Sydney and Melbourne airport, as well as operates a significant number of international flights. Qantas owns Jetstar Airways and when it became p...
Is accounting profit figure a measure of true profit of an organizations
Example essay. Last modified: 1st Jan 2015
Accounting rules and regulations are a ‘mish-mash of rather conflicting concepts’(e.g. relevance and neutrality), giving managers discretion in......
Is Accrual Basis More Reliable than Cash Basis Accounting
Example essay. Last modified: 1st Jan 2015
Currently, accrual based accounting is the most widely accepted standard for accounting valuations. Nevertheless, it is often argued, on theoretical grounds, that a cash basis approach is much more r...
Is Standard Costing Relevant in a Modern Business Environment?
Example essay. Last modified: 8th Feb 2020
The Origin of Standard Costing Industrial revolution marked the end of a small market exchange that occurred between individuals or organizations. These exchanges required accurate bookk...
Issue of Self-Serving Bias and the Role of International Ethics Standards Boards
Example essay. Last modified: 8th Feb 2020
Table of Contents INTRODUCTION SECTION B A Critical Appraisal of the Role of International Ethics Standard Board for Accountants SECTION B Self-Review...
Issues with Balanced Scorecard: A Case Study
Example essay. Last modified: 13th Jun 2018
I. “I think Fitzharrys Ltd’s financial statements are incomplete. a. They contain nothing about the company’s plans and budgets for the year to 31 December 2005, nor about performance since the...
It is important to diferentiate between capital expenditure and revenue expenditure
Example essay. Last modified: 1st Jan 2015
Fixed Asset is last longer and not for resale. For example is premises, motor vehicles, machinery, and fixtures and fittings. Current Asset is liquid and bought for resale. For example is cash in hand...
JB Hi-FI Corporate Social Responsibility (CSR) Report
Example essay. Last modified: 24th Apr 2018
Ming Chak Ip Report: Part A For JB Hi-FI there are 4 types of corporate social responsibility to report. The environmental section must be included and it provides information on actions the co...
Job Costing and Batch Costing Methods
Example essay. Last modified: 25th Apr 2018
There are various types of business in the world now. Each and every business has to choose a particular method to ascertaining the costs are available in the business. Simply costing methods is a met...
Job Order Costing Process Costing and Activity Based Costing
Example essay. Last modified: 25th Apr 2018
A cost accounting system is the sum methods and techniques used by businesses allowing them to track resources consumed in production and distribution of services or goods to consumers. These methods ...
Just In Time Benefits For Mcdonalds Accounting Essay
Example essay. Last modified: 1st Jan 2015
McDonalds uses JIT system in which it doesn’t begin to cook (reheat and assemble) its orders until the order is being placed.Initially it used to preheat a batch of hamburgers and let them be un...
Kaizen Costing Method And Its Role In The Management Of An Entity Accounting Essay
Example essay. Last modified: 1st Jan 2015
1. Introduction The purpose of my article is to let the managers know about a costing method, which applied even in the current crisis, will not only lead to an avoidance of bankruptcy, but may lead t...
Kellogg's Business Strategy: Success Factors and Barriers
Example essay. Last modified: 25th Apr 2018
Introduction: The importance of customers and their value plays a major role and cannot be neglected by the companies in today’s business world. The implementation of different new strategies an...
Kirkpatrick's Four-Level Training Evaluation Model Applied
Example essay. Last modified: 25th Apr 2018
Case Scenario Sunshine Supermarket is an upcoming supermarket in Singapore. It first opened its door for business in the year 2014 at Jurong East. Sunshine Supermarket’s primary aim is ‘...
Lean Manufacturing: Concept Overview and Disadvantages
Example essay. Last modified: 24th Apr 2018
Introduction “The most noteworthy evolution of lean accounting in recent years has been a sharpening focus on value. Lean has always been centered on creating value for customers and eliminati...
Limitation of Ratio Analysis
Example essay. Last modified: 1st Jan 2015
Limitation of Ratio Analysis Learning Objective Explain to the participants on the limitation of ratio analysis. Important Terms Creative accounting. Accounting Policies. As we have alredy ...
Literature Review Of Production Planning And Controlling Accounting Essay
Example essay. Last modified: 1st Jan 2015
Last year couple of authors tried their best to attempt to identify production planning and control (PPC) top authors. Fernandes, et al. published an article whose main goal is to classify the top PP...
Literature Review on Audits and Auditing
Example essay. Last modified: 25th Apr 2018
2.1 Introduction This chapter reviewed the detail literature on important keys in this research such as the audit, audit firm tenure, audit firm size, fraudulent financial reporting and relevant past ...
Literature Review on the determination of accounting standards
Example essay. Last modified: 1st Jan 2015
Introduction Ross L. Watts and Jerold L. Zimmerman have written a remarkable paper in accounting research which attempt to provide positive theory about factors influencing companies in lobbying on ...
Lobbying Accounting Standards
Example essay. Last modified: 30th Sep 2019
INTRODUCTION TO LOBBYING Lobbying has long been the most persistent research themes for many years. Since the study by Watts and Zimmerman (1987), the motives of companies to lobby accounting standar...
Looking at Corporate Governance in TESCO Plc
Example essay. Last modified: 1st Jan 2015
Corporate governance basically is a kind of concept that has been described with thousands of definitions because of its relations to economic positions of the companies.The most basic ones that can b...
Main Advantages In Harmonization Of International Accounting
Example essay. Last modified: 11th Aug 2021
The main purpose of this report is to point out the main advantages that could be benefited from International accounting and the obstacles to the harmonization of this system. ...
Making Changes to Accounting Information Systems
Example essay. Last modified: 8th Feb 2020
When a company makes changes to their accounting information system, it is crucial that they need to consider what exactly they need to change with the new system in order for what to achieve as ...
Management Account in the Fourth Industrial Revolution
Example essay. Last modified: 23rd Sep 2019
Management accounting has always been considered important to the social and economic system of every nation, concerning with the identification, measurement and communication of accurate and ti...
Management Accounting and Decision Making
Example essay. Last modified: 9th Sep 2021
An assignment on management accounting, how it differs from financial accounting and decision making in the management accounting profession....
management accounting assignment
Example essay. Last modified: 17th Oct 2016
1. Activity: General ledger department reconciles and updates the general ledgers. Objective: The main purpose of having reconciliation in an organization is to ensure that the overall accuracy, comp...
Management accounting information and criteria
Example essay. Last modified: 1st Jan 2015
Management accounting information should comply with a number of criteria including verifiability, timeliness, comparability, reliability, understandability and relevance if it is to be useful in plan...
Management Accounting Systems And Costing Approaches Accounting Essay
Example essay. Last modified: 1st Jan 2015
This document covers two areas within the business; in Part A we examine the advantages and disadvantages of three different management styles which can be applied to the corporation within the Manage...
Management Accounting Systems Essay
Example essay. Last modified: 17th Sep 2020
Executive Summary The company’s profits are falling and there is a build-up of inventory within the production process. This report considers three management systems which could rectify the sit...
Management Accounting Techniques for Competitive Advantage
Example essay. Last modified: 13th Jun 2018
Hadika plc A Report: The Use of Management Accounting Techniques for Achievement of Competitive Advantage Table of Contents (Jump to) Introduction Management Accounting Application of...
Management Accounting: Information for Decision-making
Example essay. Last modified: 24th Apr 2018
Management accounting information should comply with a number of criteria including verifiability, objectivity, timeliness, comparability, reliability, understandability and relevance if it is to be u...
Management Control: Purpose and Strategies
Example essay. Last modified: 25th Apr 2018
Controlling is one of the four main functions in management. It is important to managers in order to ensure all planning, organising and leading run as smoothly as desired. If managers are able to ens...
Management Practices Traditional vs Modern Innovative
Example essay. Last modified: 1st Jan 2015
In last many years, few management accounting innovations has been developed. Managers have to make decision on a daily basis as well make decisions regarding the future and how to survive and grow in...
Management's incentives for establishing and maintaining strong internal control
Example essay. Last modified: 1st Jan 2015
25. Discuss management’s incentives for establishing and maintaining strong ‘internal control’. Before we start answer this question, let us understand what the definition of interna...
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