Accounting Essays
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Managerial Accounting And Shareholders Accounting Essay
Example essay. Last modified: 1st Jan 2015
1. What obligations did the financial managers have to their shareholders to do whatever is possible to avoid major financial losses associated with these products? According to Ask (2002), all major ...
Managing Customer Relationships: Case Studies on Loyalty
Example essay. Last modified: 25th Apr 2018
CRM This component will focus on managing customer relationships with the organization in order to enhance customer loyalty. Moreover, it will also discuss on the aspects of the virtual world and the ...
Managing Financial Principals And Techniques Accounting Essay
Example essay. Last modified: 1st Jan 2015
Price and cost is the key to costs because it can quite often decide the benefit costs which add up to form the price of the item. So, you would usually here the term Price Cutting when it comes to la...
Manipulation Strategies in Accounting
Example essay. Last modified: 8th Feb 2020
IAASA Irish Auditing and Accounting Supervisory Authority was established in 2006 for providing Ireland with strong regulatory environment and exercise its powers under the provision of ...
Marginal and Absorption Costing for Financial Statements
Example essay. Last modified: 13th Jun 2018
This paper aims at looking at how income statements are prepared using marginal and absorption costing. The absorption costing method charges all direct costs to the product costs as well as a share ...
Marginal Costing and Absorption Costing Comparison
Example essay. Last modified: 25th Apr 2018
Marginal costing is also termed as variable costing, a technique of costing which includes only variable manufacturing costs, in the form of direct materials, direct labour, and variable manufacturing...
Market Based Accounting Research Impacts
Example essay. Last modified: 13th Jun 2018
Market-based Accounting Research Introduction Accounting provides financial data about the performance of a company. This data enables accounting information users, including investors, to take their...
Marketing Audit of the City of Wanneroo
Example essay. Last modified: 8th Feb 2020
Executive Summary The city of Wanneroo continues to be one of the largest and fastest growing local government authorities in WA. The rapid growth rate has a significant impact ...
Material Weakness And Significant Deficiency Accounting Essay
Example essay. Last modified: 1st Jan 2015
Auditing Standard number 5, as outlined by the Public Company Accounting Oversight Board, creates guidelines regarding the manner in which an auditor should approach an audit of a company’s mana...
Measurement of assets, liabilities and equities in accounting
Example essay. Last modified: 1st Jan 2015
Across time, various accounting theories have been developed by a number of well-respected academics. However, the accounting profession is normally failed to embrace these theories. This paper has an...
Memo On Internal Control Audit Accounting Essay
Example essay. Last modified: 1st Jan 2015
The purpose of this memo is to document the audit objectives with related planned audit procedures regarding the Faculty Professional Expense (FPE) accounts audit as well as to identify the internal c...
Methods and Models for Measuring Costs
Example essay. Last modified: 25th Apr 2018
Costs are associated with all types of organizations business, non-business, manufacturing, retail and service. Generally, the kinds of costs that are incurred and the way in which these costs are cla...
Methods Used for Process Costing
Example essay. Last modified: 25th Apr 2018
A process costing method is used for Indus trick producing chemical, petroleum, textile, and flour, pharmaceutical, shoos and coal. This type of costing is also used by firms manufacturing such things...
Methods Used to Evaluate Investment Projects
Example essay. Last modified: 24th Apr 2018
Evaluation of the attractiveness of an investment proposal, using methods such as average rate of return, internal rate of return (IRR), net present value (NPV), or payback period. Investment appraisa...
Mmcl Would Require Us To Bear The Closure And Reclamation Costs Accounting Essay
Example essay. Last modified: 1st Jan 2015
Executive Summary The strategic location of the South Face Mine, owned by Mountain Mining Canada Ltd (MMCL), catches the attention of Can-Do to make an offer for purchasing the mine. If our company su...
Modern Management Accounting
Example essay. Last modified: 11th Mar 2021
A) “Critically discuss the role of modern management accounting, and the extent to which it shapes, or is shaped by, the changing organizational and global context within which it is practiced”. B...
Motivation Behind Creative Accounting Accounting Essay
Example essay. Last modified: 1st Jan 2015
Creative accounting is a practice that potentially being undertaken as a result from some individual care more on their own interest and indirectly causes issues arise in ethical dimension of creative...
Nature And Purpose Of The Conceptual Framework Accounting Essay
Example essay. Last modified: 1st Jan 2015
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 ...
New Public Management in the UK
Example essay. Last modified: 1st Jan 2015
This chapter is devoted to the New Public Management (NPM) aspects regarding the UK perspectives. It begins with the meaning and the origin of the NPM. Some discussions are raised whether it is a conc...
New Restaurant Business and Operations Plan
Example essay. Last modified: 24th Apr 2018
Executive Summary Delicias, unlike other typical restaurants, will provide a unique excellent food at value pricing within an entertaining atmosphere. Delicias will be setup due to an increasing deman...
Non Controlling Interests And Goodwill Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction IFRS 3 which involves Business Combinations will build important changes in business combinations accounting. IFRS 3 develops more the acquisition representation and applies to more day t...
Non Financial Performance Measures: Summary and Analysis
Example essay. Last modified: 13th Jun 2018
Total quality management and non financial performance measures In order to answer the first, fundamental, question of using non financial performance measure: why should companies use non-financial ...
Non-Audit Services (NAS) Impact on Auditor Quality
Example essay. Last modified: 25th Apr 2018
The provision of Non-Audit Services (NAS) by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition. However, the recent corporate c...
Not For Profit Organizations Prepare Financial Statement Accounting Essay
Example essay. Last modified: 1st Jan 2015
Contributions are the primary revenue to a Not-for-profit organization. Because of the fundamental accounting of NFPO is different with profit-oriented companies, NFPO has its own accounting method fo...
Objectives of Standard Costing
Example essay. Last modified: 25th Apr 2018
What is the definition of standard costing? Standard costing is the system of using standard costs. Standard costing involves using the predetermined costs/standard costs to compare with the actual to...
OECD Model Tax Convention: Fixed Place of Business: Analysis
Example essay. Last modified: 13th Jun 2018
Criteria of a “fixed place of business” under OECD Model Tax Convention on Income and on Capital 2005 Introduction The OECD Model Tax Convention on Income and Capital (The Convention) re...
Onderwerp pws studie financiering
Example essay. Last modified: 1st Jan 2015
Inleiding Het onderwerp van mijn profiel werkstuk is studiefinanciering geworden omdat het erg speelt momenteel en het voor bijna elke student een noodzaak is. Voor veel studenten zou de afschaffing v...
One set of Global Accounting Standards Good idea
Example essay. Last modified: 1st Jan 2015
The US GAAP has influenced accounting standards in many countries. A decade ago, some still expected that it would eventually become globally accepted but in recent times, this is not likely because t...
Organisational processes in the Walt Disney Company
Example essay. Last modified: 1st Jan 2015
According to De Wit and Meyer (2010) Organisational processes refer to the arrangements, procedures and routines used to control and coordinate the various people and units within the organisationR...
Over-spending and under-spending of the public sector budget
Example essay. Last modified: 1st Jan 2015
The over-spending and under-spending of a budget is the positive or negative variance between what was actually spent and what was budgeted. Overspending Budgets overruns are the underestimation of co...
Overview of the Accounting Cycle
Example essay. Last modified: 8th Feb 2020
The accounting cycle is a sequence of steps starting with recording transactions and takes it to the preparation of financial statements. The main purpose of recording transactions and keeping tr...
Overview of the Caterpillar Tax Fraud Scandal
Example essay. Last modified: 16th Sep 2021
An accounting fraud is the manipulation of financial statements in order to benefit the business financially or to create a false appearance of financial health. In the situation of Caterpillar Inc. (CAT) the payment of federal income taxes on their earnings was avoided to boost the company’s financial status, saving the company billions of dollars and keeping its stock price high....
Parmalat Accounting Scandal | Summary
Example essay. Last modified: 24th Apr 2018
The Parmalat Accounting Scandal 1. What were the events leading up to the Parmalat accounting scandal and ultimately the revelation of the accounting fraud and the reasons behind the scandal? Evolvin...
Pay As You Earn (PAYE) System: Advantages and Disadvantages
Example essay. Last modified: 24th Apr 2018
PAYE (Pay as you earn) was first introduced in year 1944. This is a system used by HMRC (HM Revenue & Customs) to collect Income Tax and NICs (National Insurance contributions) from employeesR...
Perception of the Effectiveness of Internal Audit Function
Example essay. Last modified: 1st Jan 2015
Management is constantly striving to effectively its objectives and protect assets. Therefore, management needs to continually evaluate the activities of every department in their organisation. Inte...
Performance Measurement Of Financial And Non Financial Results Accounting Essay
Example essay. Last modified: 1st Jan 2015
Every organisation strive for good performance. Performance improvement considers organisational change where management of the organisation puts in place some projects to help boost the current level...
Personal Income Tax System in Nigeria
Example essay. Last modified: 1st Jan 2015
This chapter gives a comprehensive explanation of the Nigeria personal income tax system, tax compliance, tax fairness, impact of perception of tax fairness towards tax compliance, dimension of tax f...
Policies for the Prevention of Fraud and Mismanagement
Example essay. Last modified: 24th Apr 2018
PURPOSE The Prevention of Fraud and Mismanagement Policy outlines measures taken by the Institute to prevent fraud and mismanagement. SCOPE This policy applies to all members of staff. STATEMENT Ros...
Positive Accounting Theory
Example essay. Last modified: 1st Jan 2015
INTRODUCTION Purpose The purpose of this report is to analyse the effect of adopting AASB 2 Share-based Payments. Besides, this report will also provide discussions about the reaction of some parties ...
Posting Journal Entries To Ledger Accounts Accounting Essay
Example essay. Last modified: 1st Jan 2015
Analysing the transactions and recording them as journal entries is the first step in all the accounting cycle. It is begins at the starting of an accounting period , continues during the whole peri...
Price Waterhouse Coopers (PWC) Audit Scandal and Fraud
Example essay. Last modified: 23rd Sep 2019
Price Waterhouse Coopers (PWC) Audit Scandal and Fraud Introduction The Sarbanes-Oxley Act (SOX) is an Act that came into force on the 5th of July 2002 in the United States. Th...
Principle-agent Problem in Shareholders and Managers
Example essay. Last modified: 24th Apr 2018
This essay identifies the principle-agent problem between shareholders and managers. It also overlooks UK’s corporate governance compared to Germany and Japan. Furthermore effectiveness of UK...
Principles of Fairness in Taxation
Example essay. Last modified: 13th Jun 2018
Is it true to say that some forms of taxation are fairer than others? How might the present taxation system in the UK be improved to make it fairer? Ideas about the fairness of systems of taxation wi...
Principles-Based Accounting Advantages
Example essay. Last modified: 25th Apr 2018
The primary advantage of principles-based accounting rests in its broad guidelines that can be applied to numerous situations. Broad principles avoid the pitfalls associated with precise requirements ...
Private Limited Companies Advantages and Disadvantages
Example essay. Last modified: 24th Apr 2018
Financial Accounting Is the information to make decisions related to the organizations, it begins with the principles, concepts, and applications of financial accounting. Financial Accounting follows ...
Problems Faced By Auditors Accounting Essay
Example essay. Last modified: 1st Jan 2015
The standard requirement of auditing requires auditors to conduct audits of the companies independently and without any interference from the concerned company. According to few surveys the auditors a...
Problems In Traditional Costing System Accounting Essay
Example essay. Last modified: 1st Jan 2015
Traditional costing systems had been used for decades by organizations in making important decisions and there is not much change in the management accounting techniques since the 1920′. From th...
Product Costing Methods: Strengths and Weaknesses
Example essay. Last modified: 25th Apr 2018
Today’s competitive environment requires manufacturers to know their costs for competing globally. A top notch costing system is one of the most powerful information tools a management can have;...
Product Costing System Types: An Analysis
Example essay. Last modified: 25th Apr 2018
Contents (Jump to) Introduction History Product costing systems I. Conventional Costing A. Job Costing B. Process Costing C. Batch Costing Strengths and Weaknesses of Conventional Costing II. Activity...
Programming Independence Essentially Protects The Auditor S Ability Accounting Essay
Example essay. Last modified: 1st Jan 2015
Programming independence essentially protects the auditor’s ability to select the most appropriate strategy when conducting an audit. Auditors must be fair to approach a piece of work in whateve...
Pros and Cons of budgeting in modern environment
Example essay. Last modified: 1st Jan 2015
Budgets are recognized as time-honored tools for planning and setting organization’s goals, for communicating among corporate constituencies, and for providing basis for operating results review...
Pros and Cons of traditional absorption costing techniques
Example essay. Last modified: 1st Jan 2015
Introduction The purpose of this report is to discuss the advantages and disadvantages of Traditional absorption and Activity based costing. In addition, analysis will be carried as to why a company n...
Purpose and Use of Different Accounting Records
Example essay. Last modified: 25th Apr 2018
Accounting record is defined as the all of the documentations involved in the preparation of financial statements and records which are relevant to financial review and audits which include recording ...
Purpose Of The External Audit Report Accounting Essay
Example essay. Last modified: 1st Jan 2015
This assignment is going to include a discussion on the perception of the external audit report, an explanation how and why wording in the external audit report has evolved, as well as an explanation ...
Qualitative Characteristics And Constraints Of Decision Useful Financial Reporting Information Accounting Essay
Example essay. Last modified: 1st Jan 2015
This chapter describes the qualitative characteristics of useful financial information. The qualitative characteristics can be categorized as fundamental (relevance and faithful representation) or enh...
Qualitative Characteristics of Financial Information
Example essay. Last modified: 25th Apr 2018
The purpose of financial statements is to give financial statements information about the change in financial position, financial performance and financial position of the organization. These can prov...
Ratio Analysis for Building Company
Example essay. Last modified: 16th Jul 2018
The housing industry has been facing challenging market conditions since the last few months. However the Chairman of the Group has made the following......
Reality Construction is Irrelevant in Accounting
Example essay. Last modified: 8th Feb 2020
Accounting initially did not have a knowledge base, and this has evolved with time. It is subject to many rules and regulations that change with time. It is through accounting concepts and conven...
Regulatory Frameworks for Financial Reporting
Example essay. Last modified: 25th Apr 2018
Discuss the reasons why we need a regulatory framework for financial reporting. What are the advantages and disadvantages of making accounting rules by law as opposed to using IASB standards? The body...
Relationship between IFRS Adoption and Financial Report Readability for Australian Companies
Example essay. Last modified: 8th Feb 2020
1 Executive summary The impact and relationship between the international financial reporting standards (IFRS) adoption of the Australian companies’ financial reports’ readabilit...
Reporting Irregularities in Financial Statements: Case Study
Example essay. Last modified: 24th Apr 2018
Nowadays, especially is Bulgaria, people are becoming more and more hungry for money, that is why the word fraud takes part more often in our speech. Fraud is part of criminal law, and it comes when w...
Research For My Career Plan Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction My career choice is public accountant. My choice is highly influenced by the passion I have for working with numbers. My second choice career is internal auditing .it is closely related t...
Research Proposal On Threat To Auditors Independence Accounting Essay
Example essay. Last modified: 1st Jan 2015
History reveals that audit is a Latin word meaning “he hears”. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of thei...
Revenue Recognition and Corporate Governance
Example essay. Last modified: 16th Jul 2018
Revenue recognition is one of the most important accounting concepts to organisations across the globe. Basically, there are two main ways in which an organisation can account for revenue as part of ...
Revenue Recognition under US GAAP and IFRS
Example essay. Last modified: 25th Apr 2018
International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working together to provide a single revenue recognition model that can be applied to a wide range o...
Rising Costs of the Retail and Funeral Industry
Example essay. Last modified: 25th Apr 2018
The retail industry feeds more than 64 million people every day in UK. The retail sales account for £177.5bn makes 51% contribution to UK economy. It employs 3.8 million people make up 14% employme...
Role and Significance of Budgetary Control
Example essay. Last modified: 24th Apr 2018
Introduction: Enterprise is a complex man-made running coupling system and a contractual association with body; it is very necessary to the business activities of its process and implements control. A...
Role of the Industrial Development Bank of India (IDBI)
Example essay. Last modified: 24th Apr 2018
The Banking Industry was once a simple and reliable business that took deposits from investors at a lower interest rate and loaned it out to borrowers at a higher rate. However deregulation and techno...
Roles of Management and Agency Theory and Exchange Rate Policies for Macroeconomic Targets
Example essay. Last modified: 8th Feb 2020
Task 1 The role of management in meeting stakeholder objective………………….2 The fundamental objectives of the organisation………….……………………2-4 ...
Roles of MIS in Toyota
Example essay. Last modified: 1st Jan 2015
The operations of Toyota have been impacted by tremendous developments in technology. Because of this, manufacturing operations within the company have significantly improved. For instance, vehicles a...
Sainsbury's Ratio Analysis
Example essay. Last modified: 24th Apr 2018
Accounting and Finance Assignment – Sainsbury’s Ratio Analysis Nowadays, it is important for organizations to know how to survive in the competitive market in which they are involved, mark...
Sainsburys corporate governance and information disclosure
Example essay. Last modified: 1st Jan 2015
This paper attempts to demonstrate the annual report of Sainsbury from its corporate governance aspects and evaluate the information provided in the annual report from 5 parts: the main corporate gove...
Sarbanes Oxley Act Of 2002 Accounting Essay
Example essay. Last modified: 1st Jan 2015
The purpose of this report is to present the Sarbanes-Oxley Act, starting from the history of self-regulation and its regulatory bodies, presenting the governance scandals which triggered the Act̵...
Sarbanes-Oxley Act: Advantages and Disadvantages
Example essay. Last modified: 25th Apr 2018
Discuss the strengths and weaknesses of the Sarbanes-Oxley (SOX) Act and describe how an IT department can meet the challenge of implementing SOX compliance Over the past ten years we have been expose...
Scandals Of Corporate Governance And Company Law Accounting Essay
Example essay. Last modified: 1st Jan 2015
The idea of corporate governance in the broad concept of company law is of particular importance as it is essential for the companies to be controlled in a good manner. “Corporate governance is ...
Sensitivity Analysis: Applications and Issues
Example essay. Last modified: 24th Apr 2018
For a given linear programming model, finding the optimal solution is of major importance. But it is not the only information available. There is a very good amount of sensitivity information. It is b...
Significance of Departmental Accounting
Example essay. Last modified: 25th Apr 2018
This report has done on wide research of financial accounting. This report has five parts. First part includes departmental accounting and its significance. Second part shows a calculation for a given...
Skills Required in Accounting Role
Example essay. Last modified: 8th Feb 2020
Introduction Traditionally, technical skills was seen as a crucial element for career success in the eyes of many accounting graduates (Rebele, 1985). However, as time went by, recent r...
Small and Medium Enterprises in Mauritius
Example essay. Last modified: 1st Jan 2015
Basically businesses are regarded as small based on different features. Different countries define SME differently. For example the definition of SMEs in European Union (Eu) is based on Turnover or ba...
Small Company Financial Statement Example
Example essay. Last modified: 13th Jun 2018
Management System DJs Ltd is a private limited company that is run in the style of a regular partnership firm. The two directors David Golding and John Selwood have divided the operating responsibili...
Social and Environmental Accounting and Paris Agreement
Example essay. Last modified: 30th Sep 2019
Introduction Social and environmental accounting (SEA) is an important concept as it connects a company’s business activities with its social and environmental responsibilities. The Paris Accord is...
Sole trader and partnership business
Example essay. Last modified: 1st Jan 2015
http://en.wikipedia.org/wiki/Sole_proprietorship http://www.irs.gov/businesses/small/article/0,,id=98214,00.html http://www.businesslink.gov.uk/bdotg/action/detail?type=RESOURCES&itemId=107378960...
Standard Costing System: Advantages and Disadvantages
Example essay. Last modified: 25th Apr 2018
COST AND PERFORMANCE MANAGEMENT TABLE OF CONTENTS 1.0 INTRODUCTION 2.0 PURPOSES OF STANDARD COSTING 2.1 Decision Making Purposes 2.2 Challenging Target 2.3 Setting Budgets 2.4 Control Device 2.5 Inve...
Stewardship versus economic decision making in financial reporting
Example essay. Last modified: 1st Jan 2015
The main objective of financial reporting according to the IASB’s Preparation and Presentation of Financial Statements framework is that of providing adequate information in order to enable shar...
Strategic Accounting for Decision Making
Example essay. Last modified: 16th Jul 2018
“Super Service” Mini Market. Contents (Jump to) Abstract Chapter 1 – Introduction Chapter 2 – The Mini Markets Chapter 3 – Conclusions and Recommendations Tables Abstract One of ...
Strategic Financial Management
Example essay. Last modified: 23rd Sep 2019
Strategic Financial Management Executive Summary The AYR Co. and its Board of Directors’ have requested useful information about two investment opportunities that are c...
Strategic Management Accounting and applying it
Example essay. Last modified: 1st Jan 2015
With the rapid development of the global economy, traditional management accounting has been difficult to meet the business strategic management and requirements. Strategic Management Accounting(SMA) ...
Strategic Management Accounting Techniques Accounting Essay
Example essay. Last modified: 1st Jan 2015
Since the 80s a new term has been coined in management accounting literature: “Strategic Management Accounting” (SMA) (Simmonds, 1981). Since then, an ongoing debate about what strategic m...
Strategies To Resolve The Principal Agent Problem Accounting Essay
Example essay. Last modified: 1st Jan 2015
In general, the principal-agent problem refers to difficulties of motivating one party the agent to act for the best interest of the other party the principal. In a company, the owners of the assets (...
Structure Of Nigerian Financial System Accounting Essay
Example essay. Last modified: 1st Jan 2015
The need for transparency and clarity in the presentation of financial statements has been an endemic phenomenon which has contributed to the high level of corruption in Nigeria. This level of inadequ...
Study on Is Accounting Profession under Threat
Example essay. Last modified: 1st Jan 2015
Recent events in global financial world that is dissolution of companies due to continuous losses has made people to question the efficiency and honesty of the professional accountants in discharging ...
Suppy Chain Management At H C Starck Accounting Essay
Example essay. Last modified: 1st Jan 2015
I. Background: Richard Morse, a MIT graduate started National Research Corporation (NRC) as a process development company focused on developing vacuum technology. NRC initially used the technology to ...
SWOT Analysis of the Football Association (FA)
Example essay. Last modified: 25th Apr 2018
This paper looks to produce a report that seeks to analyse the work of the Football Association (FA) in the context of an evaluation of the impact of its strategy regarding the advancement of the nati...
Target Costing & Life Cycle Costing Systems
Example essay. Last modified: 1st Jun 2020
Letscommunicate Ltd Introduction Letscommunicate Ltd produces mobile phones for sale in supermarkets. In today’s competitive market of mobile phones with short product life cycles, it is importa...
The Absorption Costing Approach to Cost-Plus Pricing
Example essay. Last modified: 1st Jan 2015
Allocating a fair and proper price to a product or service may be a tricky balancing act for a company. Many firms have an ongoing struggle with setting their pricing strategies. It is a well known fa...
The accounting treatment for research and development
Example essay. Last modified: 1st Jan 2015
Under IAS 38 Intangible Assets, the accounting treatment for research and development is different. It depends on whether the expenditure is incurred from research or development. In the Ruritanian Ac...
The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction 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...
The advantages and disadvantages of budget setting
Example essay. Last modified: 1st Jan 2015
Direct costs, indirect costs and overhead: Direct costs: those cost that can be directly traced to producing specific goods or services. For example, the cost of leather in making bags can be attribut...
The Advantages and Disadvantages of Lean Six Sigma
Example essay. Last modified: 25th Apr 2018
1. Introduction While businesses seek for ways to survive and also to remain competitive in a changing global environment, they either choose adopting business excellence models or continuous improvem...
The advantages and disadvantages of Strategic Management Accounting
Example essay. Last modified: 1st Jan 2015
In recent years, the strategic management process has become more complex and costly. Growing competitiveness in many markets and along many combinations of dimension is increasing of analysis facing ...
The Advantages And Disadvantages Of Traditional Absorption Costing And Activity Based Costing
Example essay. Last modified: 1st Jan 2015
The major distinguishing features of ABC compared with traditional costing system are that ABC systems assign costs to activity cost centres rather than departments. (Drury, 2008) Although traditional...
The advantages and disadvantages of traditional Absorption costing techniques
Example essay. Last modified: 1st Jan 2015
Introduction Through the years when it comes to planning Managers has developed techniques and methods of forecasting future costs. One of such methods is Absorption costing and activity based costing...
The Aicpa Code Of Professional Conduct Indicates That Threats To Independence Accounting Essay
Example essay. Last modified: 1st Jan 2015
According to Auditing and Assurance Services (2011), the general purpose of Rule 101, Independence, is that “a member in public practice shall be independent in the performance of professional s...
The Arguments For Regulation Accounting Essay
Example essay. Last modified: 1st Jan 2015
History is filled with examples where crisis and scandals paved the way for regulatory interventions in the financial markets. The UK introduced major changes in its regulatory practice after the fall...
The Audit Risk Model Accounting Essay
Example essay. Last modified: 1st Jan 2015
The Audit Risk Model (ARM) is defined as: Inherent Risk is the auditor’s measure of assessing whether material misstatements exist in the financial statement before considering of internal contr...
The Auditing Ethical Issues Accounting Essay
Example essay. Last modified: 1st Jan 2015
Auditing plays an important roll in providing reasonable assurance for investors and other parties looking to put money into a company or corporation. For auditors to be able to help provide assuranc...
The background and role of inventory in accounting
Example essay. Last modified: 5th Oct 2017
Introduction International accounting standard No.2 (IAS2) “Inventory” gives the rules which should be followed during the recording and presentation of inventory. Inventory refers to good...
The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay
Example essay. Last modified: 1st Jan 2015
ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipa...
The Bre X Scandal Accounting Essay
Example essay. Last modified: 1st Jan 2015
A short introduction to what happened. Explain the fraud. Fraud is defined as intentionally deceiving or causing damage to another individual or individuals in order to acquire personal gain. It is a...
The career choice
Example essay. Last modified: 1st Jan 2015
INTRODUCTION Career choice is a complex phenomenon that can be better appreciated through a study of its key components, i.e. career and choice (Webster’s Dictionary, 1998). Dating back to the...
The Characteristics Of Financial Statement Accounting Essay
Example essay. Last modified: 1st Jan 2015
The main purpose of this assignment is to determine the five types of accounting users, their needs for Continental Limited financial statement, prepared an income statement and balance sheet with nec...
The Chartered Institute Of Payroll Professionals Accounting Essay
Example essay. Last modified: 1st Jan 2015
Cambridge Education Ltd provides HR/Payroll and Education services to schools within the Local Authorities. The company specialises mainly in the education sector and has been supporting HR and Payrol...
The Concept Of Subjectivity In Accounting Accounting Essay
Example essay. Last modified: 1st Jan 2015
Many scholars and theorists have supported the concept of subjectivity in accounting and have also used this concept has an argument against academics that have a different perspective to this concept...
The Corporate Governance Arrangements for Tesco PLC
Example essay. Last modified: 1st Jun 2020
Essay Question: Research and evaluate the corporate governance arrangements for Tesco PLC Tesco Plc, one of the largest food and beverages retailers in the world is a non-cyclical company that has see...
The cost and benefits of an internal audit
Example essay. Last modified: 1st Jan 2015
Every internal audit role should be established with a charter approved and reviewed annually at board level. The internal audit charter should describe the internal audit role in the organization it ...
The definition and features of a marginal costing system
Example essay. Last modified: 1st Jan 2015
Introduction The costs that vary with a decision should only be included in decision analysis. For many decisions that involve relatively small variations from existing practice and/or are for relativ...
The definition, history and importance of environmental auditing
Example essay. Last modified: 1st Jan 2015
Introduction Environmental auditing is defined by the international chamber of commerce as the systematic examination of the interactions between any business operation and its surroundings. This incl...
The Development Of Accounting In Malaysia Accounting Essay
Example essay. Last modified: 1st Jan 2015
A tendency towards adopting the style of accounting institutions and practices of western developed countries that colonized the developing countries has been dominated in the latter countries (Ali, L...
The Differences Between International Financial Reporting Standards Ifrs And Current U S Gaap Accounting Essay
Example essay. Last modified: 1st Jan 2015
The differences between International Financial Reporting Standards (IFRS) and current U.S. GAAP are numerous. International Financial Reporting Standards (IFRS) are principles-based Standards, Interp...
The different types of budgeting systems
Example essay. Last modified: 1st Jan 2015
Budgeting systems of different types, usually customised to the needs of individual organisational managements, are in use in various types of organisations, business, governmental and not for profit,...
The Economic Crisis of 2008 and the UK Government Response
Example essay. Last modified: 1st Jan 2015
Introduction The current economic crisis which had its roots in the US sub-primes market produced a profound shift in UK economic policy, Hodson et al (2009). The latter suggests that prior to this cr...
The Education In Reduce Audit Expectation Gap
Example essay. Last modified: 1st Jan 2015
Introduction The issue of “audit expectation gap (AEG)” has been very significant to the accounting profession since mid 1970s and continues to be debated until today. In the 1970s and 198...
The Ethiopian Revenue And Customs Authority Erca Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction The Ethiopian Revenue and Customs Authority (ERCA) conduct customs operations under the mandates given to it by proclamation Number 622/2009. A number of regulations and directives issued...
The Factors Affecting Auditor Independence Accounting Essay
Example essay. Last modified: 1st Jan 2015
The issue of auditor independence is a crucial element and very important for the audit profession. This concept has been discussed widely and many definitions have been presented in literature. Indep...
The Financial Reporting Requirements For Governmental And Nonprofit Organizations Accounting Essay
Example essay. Last modified: 1st Jan 2015
Before preparing any financial statements for a Public Health Center, we need to review the financial reporting requirements for governmental and nonprofit organizations. It is understood that there ...
The Financial Statement: understandability, relevance, reliability
Example essay. Last modified: 1st Jan 2015
The financial statement should contain information “sufficient in quantity and quality to satisfy the reasonable expectations of the readers to whom it is addressed” (Statement of principl...
The formation and objectives of the IFAC
Example essay. Last modified: 1st Jan 2015
IFAC the (international federation of accountants) is a non – governmental and a global organization for accountancy professional, formed in 1977 in Munich -Germany at the 11th world congress of...
The History And Role Of External Auditors Accounting Essay
Example essay. Last modified: 1st Jan 2015
The first part of the assignment will look at the role of the external auditors, and the history of auditing will be briefly discussed. Then the second part will look at fraud, its definition, example...
The History and structure of IASB
Example essay. Last modified: 1st Jan 2015
On April 2001, in the needs for international accounting coordination, the International Accounting Standards Board (refer to IASB in the following context) took over its predecessor known as IASC (Bo...
The History Of Earnings Management Accounting Essay
Example essay. Last modified: 1st Jan 2015
In the last few decades the world economy has changed. Undoubtedly, major factors on its shape had globalization, business integrity and technology. These processes changed the functioning of small, m...
The IFAC code of ethics for profession accountants
Example essay. Last modified: 1st Jan 2015
Introduction Nowadays, independence is major issues to attain highest level of performances to meet the public interest requirement. (Messier et al, 2006) Therefore, International Federation of Accoun...
The Impact Of Budgetary Control On Job Performance In An Organisation Accounting Essay
Example essay. Last modified: 1st Jan 2015
The effectiveness of any budgetary system depends not only on the appropriateness of its technical characteristics to the particular organisation and environmental circumstances to which it is applied...
The Impact On Marks And Spencer Key Stakeholders Accounting Essay
Example essay. Last modified: 1st Jan 2015
Corporate governance means that the companies which are administrated, controlled and directed. It performs how to set and achieve the objectives of the company, how to measured and monitored the risk...
The Implication For Users Of Financial Statements Accounting Essay
Example essay. Last modified: 1st Jan 2015
Financial statements should be well understood by those who read it especially those individuals who have considerable knowledge of business and economic world and those ones willing to learn the info...
The Implication of creative accounting on the firms
Example essay. Last modified: 1st Jan 2015
This project will explore several definitions of creative accounting and the range of reasons for a company’s directors to engage in creative accounting. It explores the nature and occurrence of...
The Importance of applying ethics to auditing
Example essay. Last modified: 1st Jan 2015
The objective of this report is to demonstrate the importance of using ethics in auditing specially for accounting, based on analysis of the concept and investigation. The paper will show the turning ...
The Importance of Audit Independence
Example essay. Last modified: 25th Apr 2018
1. Introduction As the development of the modern business, audit is playing a more and more important role to insure the trueness of the financial report and help report users to make proper decisions...
The importance of budget control in organization
Example essay. Last modified: 1st Jan 2015
Enterprise is a complex man-made running coupling system and a contractual association with body; it is very necessary to the business activities of its process and implements control. According to th...
The Importance Of Costs In The Pricing Strategy Accounting Essay
Example essay. Last modified: 1st Jan 2015
It is very important for companies to have a good pricing strategy as it than permits them to earn good profit margin on its product or services and at the same time making it appealing to the custome...
The Importance of independence for external auditors
Example essay. Last modified: 1st Jan 2015
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 ...
The Importance of management accounting research
Example essay. Last modified: 1st Jan 2015
Management Accounting Research is necessary to the healthy development of Accounting Subject and to make information more up to date for the practitioners. On the other hand, majority of actual resear...
The Importance of the Conceptual Framework for Accounting.
Example essay. Last modified: 10th Aug 2021
Conceptual Framework plays an important role in accounting. It is because, Conceptual Framework helps a better understanding of accounting information, for example general purpose financial reports and, in turn, their confidence in IFIs....
The Importance of understanding break even analysis
Example essay. Last modified: 1st Jan 2015
First of all, production managers and management accountants need to have a clear understanding of break-even analysis. This analysis is used as a general guideline for business decision making and is...
The Importance of Working Capital Management
Example essay. Last modified: 1st Jan 2015
Working capital management defines the management in the short term of the relationship between a company’s current assets and liabilities. The most common elements of working capital will inclu...
The importance to auditing of concept of audit risks
Example essay. Last modified: 1st Jan 2015
Messie, Glover, Prawitt & Boh, Margaret , 2007 stated that audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated....
The Importance, Benefits and Issues of Budgeting
Example essay. Last modified: 24th Apr 2018
Introduction This report is aimed to evaluate the importance of budgeting, analysis the benefits and problems that brought by budgeting and also discusses the behavioral aspects of budgeting. A budget...
The Industrial Training Experience Accounting Essay
Example essay. Last modified: 1st Jan 2015
Lawrence Wong & Co. was established in 1986 before the Malaysian economic recession in 1987. It has established itself as a recognized Management Consultancy Firm specializing in all kinds of man...
The influence of culture on accounting
Example essay. Last modified: 1st Jan 2015
Introduction Many studies have demonstrated that culture diversity had influenced accounting practice within national and international borders. Accounting can therefore be said to have been influence...
The Internal Control Weaknesses At Enron Accounting Essay
Example essay. Last modified: 1st Jan 2015
The events were finally resulting the filing for bankruptcy in December 2001, started way much before fraud at Enron could be even suspected. Andersen played a major role in the collapse of Enron. A...
The International Financial Reporting Standards In Russia
Example essay. Last modified: 1st Jan 2015
International Financial Reporting Standards (IFRS) and their predecessor, International Accounting Standards (IAS) is gaining in worldwide recognition. All publicly traded companies in the EU must ado...
The Legitimacy Theory And CSR Disclosure Accounting Essay
Example essay. Last modified: 1st Jan 2015
What is CSR? The issue of corporate social responsibility has got a lot of attention in the business and......
The Limitations Of Activity Based Costing Accounting Essay
Example essay. Last modified: 1st Jan 2015
ABC Costing is a modern costing technique that is used to determine the cost of the product for the management reporting purposes. ABC Costing System is a tool that is used in decision-making process....
The Management Accountant Is The Most Important And Challenging Profession Accounting Essay
Example essay. Last modified: 1st Jan 2015
The Management Accountant, is the most important and challenging profession in the world economy today, in terms of resource allocation, and controlling & measuring business performance. Its role...
The Measurement issues in financial reporting
Example essay. Last modified: 1st Jan 2015
As a key aspect of financial reporting, we can say that measurements of business financial position and, also, measurements of business performance have a certain disposition towards most of us, on on...
The Modigliani-Miller Proposition I Theory (MM I)
Example essay. Last modified: 24th Apr 2018
1. Introduction According to many research of corporation finance, the capital structure decision is one of the most fundamental issues facing to the executives and management level. The corporate fin...
The need for qualified staff in the hospitality industry
Example essay. Last modified: 1st Jan 2015
Abstract from main body The aim of our project is to discuss and analyze the need for qualified employees in the hospitality industry and the way they contribute to the development of this segment. Ou...
The Need Of Accounting Standards Accounting Essay
Example essay. Last modified: 1st Jan 2015
In the course of this essay, the topic that will be discussed is the importance of having international accounting standards. If we merely look at accountings’ basic purpose of accounting standa...
The North Face Inc Accounting Essay
Example essay. Last modified: 1st Jan 2015
Financial accountants and independent auditors commonly face challenging technical and ethical dilemmas while carrying out their professional responsibilities. This case profiles an accounting and fi...
The Objective Of Financial Reporting And Qualitative Characteristics And Constraints Accounting Essay
Example essay. Last modified: 1st Jan 2015
1 Introduction The U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), namely the Boards, jointly published a Discussion Paper and received 179 re...
The oil and gas industry
Example essay. Last modified: 1st Jan 2015
INTRODUCTION The oil and gas industry is essential to survival of the economy for different purposes. The industry provides energy and chemicals to the economy vital for transport, companies and hous...
The Potential Users Of Financial Accounting Information Accounting Essay
Example essay. Last modified: 1st Jan 2015
The users are an important component in accounting systems, and play a key role in usefulness of financial accounting information. Financial accounting is a term usually applied to external reporting ...
The principles of lean and agile Manufacturing
Example essay. Last modified: 1st Jan 2015
All related literatures are reviewed in this chapter. Lean concept focuses on eliminate waste, while agile concept focuses on flexibility in supply chain. The theories that cite the topic of reducing ...
The Private Pension Industry In Ghana Accounting Essay
Example essay. Last modified: 1st Jan 2015
Ghana, a role model in terms of economic and political stability has recently been upgraded to a middle-income country following years of implementing sound economic policy and stable political enviro...
The process of budgeting and its uses
Example essay. Last modified: 1st Jan 2015
“Budgeting is an important control system in almost all organizations (Armstrong et al., 1996; Ekholm and Wallin, 2000; Merchant and Van der Stede, 2003 cited in Hansen and Van der Stede)”...
The Public Accounting Firm Accounting Essay
Example essay. Last modified: 1st Jan 2015
As an external auditor is required to be independent of the company when perform auditing services. If an auditor being to perform internal audit and management consulting services for the same compan...
The Published Financial Statement Accounting Essay
Example essay. Last modified: 1st Jan 2015
Annual report and accounts consists of different elements. A financial statement contains the financial information which is communicated to various users depending on their needs. The users can be in...
The Purpose and Objectives of Annual Reports
Example essay. Last modified: 24th Apr 2018
The literature review section talks about the background of research being undertaken. It provides an illustration about the importance of the different sections of the annual reports and the qualitat...
The purpose of accounting and its role in the management of a busienss
Example essay. Last modified: 1st Jan 2015
Introduction Understanding how a business operates and what makes it successful requires knowledge of the accounting process. This unit introduces you to the purpose of accounting and its role in the ...
The purpose of cash budgets
Example essay. Last modified: 1st Jan 2015
Cash budget is an inflow and outflow of cash estimate prepared by management in a business for a specific period of time. It helps management in credit control and determines whether there is availabl...
The purpose of Corporate social responsibility
Example essay. Last modified: 1st Jan 2015
Corporate social responsibility (CSR) covers the responsibilities corporations have to the societies within which they are based and operate. More specifically, CSR involves a business identifying its...
The Reasons Behind The Largest Corporate Scandal Of India Accounting Essay
Example essay. Last modified: 1st Jan 2015
‘Satyam’ means ‘Truth’ and the truth was revealed very late in case of India’s one of the largest IT company, Satyam Computers Services Limited. By the time, Satyam fraud...
The reasons companies create and maintain accounting systems
Example essay. Last modified: 1st Jan 2015
Running a business successfully requires the business owner many skills. One of the necessary skills is the knowledge about the accounting system. The accounting always plays an important role in the ...
The relationship between corporate governance and internal audit
Example essay. Last modified: 1st Jan 2015
Introduction This assignment is an effort to describe the relationship between corporate governance and internal audit. But the first thing that has to be done is to understand what really corporate g...
The Role Of Accountants In Todays Business Organizations Accounting Essay
Example essay. Last modified: 1st Jan 2015
In the past ten years, a significant amount of research attention was focused on recognizing, analyzing, contradicting, favoring, and critiquing the changing roles of accountants. In the past ten year...
The Role of External Auditor in Corporate Governance
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...
The Role of External Auditors in Accounting
Example essay. Last modified: 1st Jan 2015
Introduction Auditor liability has always been one of the main concerns of the public. Often falling under common law, tort law or both, public liability claims can arise out of unfair or unjust pract...
The Role Of External Auditors In Detecting Corporate Fraud Accounting Essay
Example essay. Last modified: 1st Jan 2015
INTRODUCTION This introductory chapter intend to inform the reader on the multiples issues that will be tackled in this paper. So after describing the main issues, this chapter will therefore cover th...
The Role Of The Management Accountant Accounting Essay
Example essay. Last modified: 1st Jan 2015
At present, there is an argument about whether the role of the management accountant in organisations has changed when the business environment changed at the same time. The role of management account...
The roles and objectives of AASB
Example essay. Last modified: 1st Jan 2015
“The AASB is hardly an independent standard setting body. Its policies and activities are subjected to the dictation and supervision by at least two big brothers – the IASB and the FRC, no...
The roles of external auditors in reporting fraud
Example essay. Last modified: 1st Jan 2015
In Latin, the word audit means ‘to hear’. One person creates the Financial Statements, whilst the auditor ‘hears’ what they are saying, and passes his opinion to them. External...
The Sarbanes Oxley Act Dealt With Four Major Issues Accounting Essay
Example essay. Last modified: 1st Jan 2015
What responsibilities did David Duncan owe to Arthur Andersen? To Enron’s management? To Enron’s stockholders? To the accounting profession? David Duncan owed Arthur Anderson the responsib...
The Sarbanes-Oxley Act: Evaluation of Section 103
Example essay. Last modified: 8th Feb 2020
Auditing, quality control, and independence standards and rules. Abstract The Sarbanes-Oxley Act was one of major change for internal and external auditors, executives and...
The Sarbanes–Oxley Act of 2002: Overview and Impact
Example essay. Last modified: 25th Apr 2018
Sarbanes Oxley Companies Abstract The Sarbanes–Oxley Act of 2002 was passed on July 30, 2002 and only the public companies are now feeling its impact. This act frequently called the “most signific...
The significance of budgeting in a non-profit organization
Example essay. Last modified: 1st Jan 2015
Introduction Budgeting is enormously significant in a non-profit making organization. A profit enterprise centralizes on maximum the profits and shareholder value, whereas, a non-profit organization i...
The Threat Of Djc To American Connector Company Accounting Essay
Example essay. Last modified: 1st Jan 2015
DJC, who built in Japan the most efficient connector plant of the world, is planning to build its first connector plant in the United States. It can utilise its highly efficient manufacturing process ...
The Threat To Auditors Independance And Impartiality
Example essay. Last modified: 1st Jan 2015
This research is basically to access and analyse the threat to auditor independence and impartiality. This is crucial because the position of an auditor when auditing a financial statement will determ...
The traditional management accounting system mas has many limitations
Example essay. Last modified: 1st Jan 2015
The traditional management accounting system (MAS) has many limitations to the current MAS as it is not fully applicable to use currently due to the complexity of costing, and changes in the technolog...
The two approaches of accounting research
Example essay. Last modified: 1st Jan 2015
The positivist approach and the critical approach are the two approaches of accounting research. This article explains the concepts of positivist approach and critical approach, and then explains some...
The UK Pension System: Overview of Changes
Example essay. Last modified: 25th Apr 2018
The aim of this essay is to perform an analysis of the UK pension system, understanding its foundation and working. The core focus is to assess the statement “the UK pension statement is fatally...
The Usefulness Of Financial Statements To Stakeholders
Example essay. Last modified: 10th Jun 2016
Introduction: Finance for managers is very important subject for businesses. All stakeholders must have to know about it. Because it helps their businesses to run properly and make profit. Finance for...
The uses of absorption and variable costing
Example essay. Last modified: 1st Jan 2015
Accounting is the most important concept of any business. Various organizations adapt various accounting concepts in order to match the requirement and pattern of the business. Costing is an integral ...
The Working Principle of Milling Machines
Example essay. Last modified: 1st Jan 2015
In previous chapter, the literature review piece and objective of present work has been discussed. This chapter introduces the speculative background of response surface methodology, introduction of m...
The Zero Based Budgeting Accounting Essay
Example essay. Last modified: 1st Jan 2015
Zero-based budgeting avails a better approach to dealing with the drawbacks associated with incremental budgeting. Unlike in incremental budgeting, zero-based approach does not necessarily start from...
Theories of Demand for Audit: An Analysis
Example essay. Last modified: 24th Apr 2018
Audit refers to an examination of the financial reports of a firm by an independent entity. The separation of business ownership and management in modern society has created a need for accountabilit...
There Are Five Golden Rules In Best Corporate Governance Practices Accounting Essay
Example essay. Last modified: 1st Jan 2015
Abstract The Corporate governance is the system in which the entire organization’s functional aspects are run.In many cases management runs the firm/industry but it is also the responsibility of...
Throughput Accounting: Theory of Constraints
Example essay. Last modified: 17th Jul 2018
Dr. Goldratt’s ‘Throughput Accounting’ revolutionized the methods by which companies viewed their costs and associated them with profits. Unlike the traditional cost accounting methods,...
Top Down Approach For Audit Of Internal Control Accounting Essay
Example essay. Last modified: 1st Jan 2015
An audit of internal control begins by using a top-down approach. The top down approach starts with a companies financial statements, and the auditor gaining understanding of the risks related to inte...
Traditional Budgeting and Budgetary Controls Weaknesses
Example essay. Last modified: 25th Apr 2018
This answer briefs the practice of budgets in two entirely different businesses; one in a very stable and static market place and the other in a very dynamic, rapidly changing, innovative environment....
Traditional Budgeting And Its Criticisms Accounting Essay
Example essay. Last modified: 1st Jan 2015
Traditional Budgeting is a value-adding subject and has played a crucial role in management control in organizations. Budgeting has been seen as a considerable approach as well as a tool for evaluatio...
Traditional Budgeting in Modern Business
Example essay. Last modified: 24th Apr 2018
The essay below is an attempt to analyse the issue of Traditional budgeting and discusses the fact that how now-a-days formal, traditional budgeting does not prove quite apt for modern businesses. To ...
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