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  • Value Measurement And The Scientific Based Approach
    625 words
    Accounting is in the current state of being an art. It is referred to as a social science, but the question that still remains in view today is should accounting be an art or should it actually be a science? Although the move to scientific based accounting would be desirable in today's society it is not possible. When you consider the facts of this issue in a true debate style, the scientific based approach does not work and cannot do today what the current system does for its users. Accountants...
  • Conclusion Accountants In New York State
    798 words
    New York State Accounting Code of Ethics Contemporary Business Law 1 Monica G. Bradshaw June 1, 2004 New York State Accounting Code of Ethics Introduction The accounting system is constantly changing. During these changes, it is important for accountants to adhere to the high ethical standards that they have always lived by. Adhering to the high ethical standards is an accountant's obligation to the public, the profession, and themselves. An accountant's ethical conduct usually lies within four ...
  • Documenting The American South
    567 words
    Documenting the American South Documenting the American South is a collection of resources documenting the American South during the 18th, 19th, and 20th centuries. Complete with first hand narratives and detailed accounts of the era, Documenting the American South (DAS) is a fact filled, informative website. DAS is clearly organized into five separate projects, which makes finding all information fast and effortless. This website provides an educational resource for thorough records of the Amer...
  • Customers With An Account Balance
    918 words
    E-Commerce Accounts Receivable The purpose of the accounts receivable program is to keep track and report on money owed to your company by your customers as a result of providing them with goods or services. The information needed to operate the program is: 1. Customer Information-Any customer information that could be useful. 2. Invoice Information- Invoice dates, invoice amounts, credits, order numbers and other invoice information. 3. Payment Information- Data from customer checks received wi...
  • Role Of The Management Accountant
    406 words
    Accountants at the Marmon Group, Inc. act as internal consultants for the company in many different capacities. Jim Smith, Marmon's prior director of cost management says that "the role of the management accountant is changing dramatically in most of our companies". Managerial accountants are not seen any longer as simply clerks working on monthly reports but as valuable assets to senior management. Management accountants at Marmon work closely with managers by helping to analyze cost and operat...
  • Objectivity Accounting Information
    1,178 words
    AbstractWhat's ethics got to do with accounting? Everything! Believe me, everything. When the word ethics is mentioned, what readily comes to mind is the question of deciding between doing what is right and doing what is wrong. But doing what is right versus doing what is wrong within what context? The idealist will say that decisions of ethics should not be conditional. But it is not as simple as it sounds, for what constitutes 'right' to one person, may be 'wrong' to another person. What bridg...
  • Information Needs Of External Decision Makers
    299 words
    The objective of accounting is to provide decision-makers with accurate and useful information for making business decisions. Good accounting information leads to better decisions, which lead to improved profitability (or greater services, in the case of not-for-profits). Accountants have realized that the information needs of external decision makers (such as stockholders, creditors, potential investors, government, labor unions, etc.) are different from those internal decision-makers (such as ...
  • Bank And Financial Accounts Under Your Name
    967 words
    This paper will cover the topic of identity theft via the internet, phone and several other schemes. It will identify various ways in which your identity is stolen and ways which you can safeguard yourself from being victimized. I will also report what the Department of Justice is doing and the penalties associated with these crimes. Identity fraud is use of a persons name, social security number or other personal identifying information. Once armed with this information the thief can open accou...
  • Standards Of Financial Accounting
    1,219 words
    Introduction The Accounting profession has been established since the early 1900's. The profession has continued to develop in response to the needs of users of financial statements for financial information to support decisions and informed judgments. This paper will discuss the various accounting standards and their relationships, accounting theories, and evaluate the role of ethics in accounting. Financial Accounting Standards Board The Financial Accounting Standards Board (FASB) was organize...
  • Managerial Accounting 7 Food
    1,346 words
    Simply stated, the financial accountant is the number cruncher while the managerial accountant is the analyzer. However, it is not that simple. Most experts are fairly consistent with their definitions of what the financial accounting entails, however, defining managerial accounting appears to be opinion dependent. As the population of the occupation grows so does the defined responsibilities involved. The general consensus of financial accounting is that it reports past results using historical...
  • Lincoln's And Booth's Side Of The Story
    319 words
    Some argue that the day Lincoln was shot was the most dramatic thing to ever happen to this country. April 14, 1865 was the day, Ford Theater was the place, and John Wilkes Booth was the perpetrator. Jim Bishop, appropriately titled 'The Day Lincoln Was Shot', has eloquently put the account of this event into writing. This story is a well-researched moment-to-moment account of the last 24 hours of Abraham Lincoln's life. Jim Bishop narrates these last tragic hours through records and personal ac...
  • History Of Accounts
    1,400 words
    A number of reports by academicians and practitioners all over the world have called significant change in the accounting methods and research and their relevance in the 21st century. Many believe that the accounting model is outdated with little relevance to the changes taken place in the wider world. Both the academicians and practitioners agree that if accounting is to serve a useful role in the changing environment, accounting education and accounting research should become more broader, dyn...
  • Key Information With Gm Card Computers
    560 words
    The New GM Card Benefits The New GM Card gives you great MasterCard (R) benefits along with 5% GM Card Earnings on all your purchases, all with No Annual Fee and a competitive interest rate. For every $100 you spend, you get $5 in Earnings toward the purchase or lease of an eligible new car or truck (excluding Saturn, Saab and EV 1). It's the only card you " ll need to move faster toward the new car or truck of your dreams. You can apply for the card in any of two ways: Apply online, via our sec...
  • Financial Accounting
    717 words
    A current, positive tendency is the outlawing of abuse of flexible accounting. Creative accounting and weak accounting standard setting led to bad experience in the mid-80's. Both conspired to erode significantly the integrity of financial reports. This demonstrates how insufficient standards lower the trust in accounting and its integrity. Further, creative accounting raises monitoring costs. Debt holder could require more often certain accounting methods (ex ante approach) and regular reports ...
  • Cia Involvement In Angola
    1,291 words
    In past centuries, Angola was among the areas most-devastated by the slave trade. In recent decades, it has been afflicted with wars. However, in both eras, much of the violence was driven by powerful external forces. This is because Angola, with an abundance of oil and other resources, could develop into a very prosperous country if led and controlled by the right power. In 1975 Angola was released from colonialism by Portugal. This pivotal event in history sparked the beginning of a massive co...
  • Flaws Of Positive Accounting Theory The Premises
    2,648 words
    Introduction Positive accounting theory (PAT) is a general term for any theory that provides descriptive information regarding the behavior of accountants. The title has been used by Watts and Zimmerman and this is largely an expansion of previous studies carried out firstly by Fama and later by Ball & Brown in the 1960's. In looking at the apparent acceptance by politicians, firms and wide publication in academic journals PAT could easily be mistaken as being a success. A deeper analysis of the...
  • Today's Management Accountant Information
    2,559 words
    Critical Appraisal Of The Main Arguments Of Relevance Lost "Today's management accountant information, driven by the procedures and cycle of the organisation's financial reporting system, is too late, too aggregated, and too distorted to be relevant for managers' planning and control decisions". (Relevance Lost 1987. Johnson & Kaplan) The above quote is the opening paragraph in Johnson & Kaplan's book, summarising what they felt was wrong with management accounting, below is a set of bullet poin...
  • Accurate Accounting Statements
    430 words
    Accounting rules have become highly complex, even confusing. Like alcohol prohibition laws, they are easily evaded. Some companies evade them to improve accuracy, while others do it to artificially inflate their earnings. Slightly altering the nature of a transaction can generate a unique set of circumstances not covered by the overly specific accounting rules. By micromanaging accounting standards, the government has merely encouraged firms to expend resources restructuring their transactions t...
  • Use Of Financial Accounting Information
    863 words
    The Financial Accountant is the focal point for the financial accounting process of the company, ensuring the daily financial controls operate as planned as well as making a major contribution to internal and external reporting requirements. Accountants must also be able to draw up a set of financial records and prescribe the system of accounts that will most easily give the desired information; they must be capable of arriving at a comprehensive view of the economic and the legal aspects of a b...

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