"Accounting standard setting is a political process" Essays and Research Papers

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    Ethical Standards

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    ethics mean to you?" Among their replies were the following: "Ethics has to do with what my feelings tell me is right or wrong.""Ethics has to do with my religious beliefs.""Being ethical is doing what the law requires.""Ethics consists of the standards of behavior our society accepts.""I don’t know what the word means." The meaning of "ethics" is hard to pin down‚ and the views many people have about ethics are shaky. Like Baumhart’s first respondent‚ many people tend to equate ethics with

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    accounting

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    The formation of the debit and credit concept In this simplified form we can begin to see what the mathematician and Father of Accounting (Luca Pacioli) saw in 1494 when he codified the double-entry bookkeeping system. It is his codified system that outlined the rules for applying debits and credits when recording the financial transactions of a business in the double-entry bookkeeping system. Now remember that Luca’s book in 1494 was written and published in Latin and at a time when the concept

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    Fee Setting

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    Assignment: Fee Setting Exercise 11.1 The government benefits seminar for children and families was a major success‚ so Advocates for Children will carry out a similar seminar in a nearby town. The executive director has decided that this second seminar should make the highest possible amount of money. For this reason‚ they will not offer a reduced fee schedule‚ and all attendees must pay the entire fee. This seminar will happen in a smaller room than the first one did‚ which can only leave

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    accounting

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    Classmates‚ According to (Oster‚ 2014)‚ "Percentage of receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding

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    Accounting

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    8/2/2012 Objective of Lecture 2 CLASSIFICATION OF ACCOUNTS & ACCOUNTING EQUATION • By end of lecture 2‚ all students should be able to:(a) Understand the five categories of accounts and able to classify them into the respective categories (b) Understand the accounting equation and the relationship between assets‚ liabilities and owner’s equity. Classifications of accounts • • 1. 2. 3. 4. 5. An account is used to record all information regarding an item. The five major

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    Accounting

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    ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized

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    Cathedral Setting

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    Is the setting of a story important? In all stories a good setting is an important thing to have. The setting of a story can have a huge impact on the story. A good setting can make or break most stories as it is sometimes a key story telling point. Take the story “Cathedral” for example it take place in a home in New York City during the 80’s. These details help shape the story and provide the reader with a good idea of what everything may look like. “Cathedral’s setting also gives the reader

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    Setting the Scene: The Influence of Setting in Literature Literature exists as a combination of elements. A story requires characters‚ plot‚ and an environment or setting. When reading a work of literature such as a short story or play‚ it is natural for the reader to focus his or her attention on the plot of the work and the characters that produce the plot. In making this decision‚ consciously or otherwise‚ the reader places the setting in the background. Indeed‚ many people refer to the

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    accounting

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    101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where

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    Accounting

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    over time. ANS: F PTS: 1 DIF: Easy REF: 34-35 OBJ: 02-01 TYPE: comprehension NOT: AACSB: Business Knowledge & Analytical Skills | Management: Environmental Influence | Dierdorff & Rubin: Managing the task environment 3. Demographic‚ economic‚ political/legal‚ sociocultural‚ technological‚ global‚ and physical are the seven elements comprising the industry environment. ANS: F PTS: 1 DIF: Hard REF: 38 (Table 2.1) OBJ: 02-02 TYPE: knowledge NOT: AACSB: Business Knowledge & Analytical Skills | Management:

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