ETHICAL PRINCIPLES It is rather difficult to talk about ethics as it involves different point of view based on different moral standards one has and based on different ethical principles one uses. This Google China-cases mostly talks about the ethical dilemma faced by the company‚ whether it should obey the local law or put its global ethical standards as its best interest. Obeying the local law will push them to do self-censoring‚ which then raise many criticism internationally. Based on ‘cultural
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Lesson 1: The Accounting Process (Textbook Libby et al. Chapters 1 and 2). Objectives: When you have successfully completed this lesson‚ you will be able to... Define accounting and explain its purpose Define business and identify the different types of businesses Explain the accounting equation: Assets = Liabilities + Owner’s Equity Visualize the start of a business‚ create accounting transactions for it‚ and prepare simple financial statements Reading Assignment Please read chapters
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一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashier’s cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds
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as the set of values or principles held by individuals or groups. Each person is set to have their own ethics‚ and groups have sets of values that they tend to identify. Ethics can be thought of the study of the various sets of values that people have. Ethics which is also known as moral philosophy is the discipline apprehensive with what is morally good and bad or what is right and wrong. The phrase is applied to any classification or theory of moral values or principles. Ethics is in actuality
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This unit will give learners a foundation in financial principles and techniques relevant to the strategic management process. It encourages learners to explore the nature of cost-based financial data and information‚ the impact of the budgeting process on the organisation‚ and the development of cost reduction and management procedures and processes. It also focuses on the management of these costs through the use of forecasting‚ appraisal and financial reporting procedures. One of the main objectives
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Financial statements are a necessity when it comes to businesses. They are used by both internal managers as well as outside users and provide information about the entire company. Managerial accounting is primarily used by individuals within a company or organization. The main purpose of financial accounting is to prepare financial reports that provide information about an organization’s performance to external parties like creditors‚ investors and tax authorities (Hilton‚ 2006). There are several
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There is no impairment of goodwill. It is group policy to value non-controlling interest at full fair value. At the acquisition date the non-controlling interest was valued at $9‚000. Prepare the consolidated statement of financial position of Ping @ 30.6.X8. Statement of Financial Position @ 30.6.X8: Ping Co $ Pong Co $ ASSETS Non-current assets Property‚ plant & equipment 20‚000 ordinary shares in Pong at cost Current assets Inventory Owed by Ping Co Receivables Cash 50‚000
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Ethical Values and Principles When considering the main ethical values of social work that surround this case all should be considered and taken into account when trying to make a decision. Even so‚ there are two that I believe stand out above the rest. The National Association of Social Workers (NASW) has dignity and worth of the person listed under ethical principles and with regards to this case I think it is one that should contribute to making an ethical decision. The Code of Ethics says that
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I choose to do my financial analysis on Dollar General. Dollar General is one of the largest discount retailer in the United States‚ they have over 12000 stores in over 40 states. Dollar General allow consumers to save time and money by offering quality items at an everyday low price. (Dollar General‚ 2016) Dollar General is one of many retailers who offer quality products made by American manufacturers. In 2009‚ Dollar General once again became a public traded company‚ before that they were
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Introduction Financial accounting and management accounting both prepare and analyze financial data. However‚ certain aspects of these two fields are very different. This article discusses the various differences between financial accounting and management accounting. The differing characteristics to be discussed include the users of information‚ the types of information‚ regulatory oversight‚ and frequency of reporting. Users of Information Financial accounting and management accounting provide
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