Post Office Box 3061110 Tallahassee‚ FL 32306-1110 RBB 328 Phone: 850-644-3892 FAX: 850-644-7332 E-mail: ugprog@cob.fsu.edu Website: http://www.cob.fsu.edu/undergrad/ B.S. DEGREE IN ACCOUNTING REQUIREMENTS FOR THE ACCOUNTING MAJOR 2011 - 2012 Admission Requirements for the Accounting Major: The Accounting major is a limited access program. To be admitted to the major‚ students must (1) have completed at least 52 semester hours‚ (2) have completed ACG 2021‚ CGS 2100‚ ECO 2013‚ ECO 2023‚ MAC
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Nowadays‚ accounting scandal or financial statement fraud has increasingly become a serious issue and it threatens to undermine the profession of accountants and auditing companies. Therefore‚ I think that this has affected the way future accountants view the importance of accounting principles‚ future accountants will tend to neglect and disregard accounting principles even more regarding the present accounting scandals. I plan to start my introduction by explaining briefly what accounting is and
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Management Accounting Research 21 (2010) 83–94 Contents lists available at ScienceDirect Management Accounting Research journal homepage: www.elsevier.com/locate/mar Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research G. Jan van Helden a‚∗ ‚ Harrie Aardema b ‚ Henk J. ter Bogt c ‚ Tom L.C.M. Groot d a b c d University of Groningen‚ the Netherlands‚ PO Box 800‚ 9700 AV Groningen‚
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will I am sure be of interest not only to our student audience but as a refresher to those of you in practice that may be required to deal with this concept. In most businesses debtor balances represent an important element of working capital. Accounting principles dictate that the supply of goods or services is accounted for as sales‚ at the point at which the buyer has a legal obligation to pay for them. Total debtors represent the value of credit sales for which payment has yet to be received
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INTRODUCTION : Managerial accounting is concerned with providing information to managers – that is ‚ people inside an organization who direct or control it’s operations. Via managerial accounting managers understood that good business results come from dynamic processes ‚ procedures and practices that are well designed and properly implemented and managed. Certified management accountants are qualified to help their fellow managers achieve good business results because they have earned an advanced
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The 3 professional accounting designations are: Chartered accountant (CA) Certified general accountant (CGA) Certified management accountant (CMA) 2. They provide CGAs and students with the technical abilities and skills they need to succeed in today’s ever-changing global economy. The freedom to obtain experience in a variety of accounting and financial-management positions is a major advantage of CGA Ontario’s program of professional studies. Financial Accounting Fundamentals (FA1)
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example of creative accounting. It is also given as a good example of accounting fraud and insider trading. This is a good example of creative accounting taken too far - not many would disagree that it was accounting fraud‚ although some would say they were just unlucky to get caught. after all‚ the auditors were Arthur Anderson‚ at the time one of the most respected auditing firms. Creative Accounting – Example 1 – Creating multiple trading entities The creative accounting involved setting up
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Pushing the art of management accounting Despite the many strides the profession has made over the years‚ some still believe that management accounting practices haven’t taken as strong a hold in organizations as they should. FCMA Alexander Mersereau describes the challenges that are slowing the adoption of critical management accounting tools in broader business By Alexander Mersereau‚ CMA‚ FCMA M anagement accounting practice has developed substantially over the past century‚ but recent
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Introduction The purpose of management accounting in the organization is to support competitive decision making by collecting‚ processing‚ and communicating information that helps management plan‚ control‚ and evaluate business processes and company strategy. The interesting thing about management accounting is that it is rare to find an individual within a company with the title of “management accountant.” Often many individuals function as accountants within the organization‚ but these individuals
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Coursework title: Evolution of Management Accounting discipline and its relationship with other functions in organizations The four standards of ethical conduct for management accountants as advanced by the institute of management accountants Competence Confidentiality Integrity Objectivity I NEED SOMEONE TO HELP WITH MY COURSEWORK BECAUSE I DONT UNDERSTAND IT AND I NEED HELP ASAP BECAUSE ITS DUE NEXT WEEK Evolution of Management Accounting discipline and its relationship with
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