UNDERGRADUATE PROGRAMME HANDBOOK 2014 – 2015 ACCOUNTING & FINANCE BSc Accounting (N400) BSc Accounting and Finance (N490) BSc Accounting and French (N410) BSc Accounting and German (N4R2) BSc Accounting and Spanish (N4R4) BSc (Econ) Accounting and Economics (Joint Honours) (LN14) BSc (Econ) Accounting and Management (Joint Honours) (NN24) BSc Finance and Management (NN23) INTERCALARY YEAR ©2014 Cardiff Business School Version control: v1.0: Initial version published to students CBS0422 Created
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be difficult to deal with. This paper therefore should be of particular interest to our registered students preparing for both the manual and computerised tests of competence together with serving as a refresher for those of you as members in practice that need to deal with the practical application of this interesting concept. If you are waiting for the results of the October examinations‚ I do so hope that your journey was successful. Dr Philip E Dunn Editor Head of Education Trainee Certified
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MANAGERIAL ACCOUNTING The aim of this paper is to highlight in the light of the empirical researches conducted previously the presence of ethical issues and dilemmas in managerial accounting. The implications of which can be disastrous bringing colossal giants crumbling to their knees. The prime aim is to throw light at the subtle inconsistencies that can cost the companies far more than just money but their entire image. The asset of ‘good will’ has its nemesis in these unethical practices surfacing
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Reflection Lana Lambrou ETH/376 Susan Paris March 30‚ 2013 The AICPA is the group of accountants which has provided some principles to adopt in practices. There are six principles which contain the important elements to protect the interest of public. These six principles determine the ethicality of an event. If these principles are followed by all the CPAs then the manipulation of accounts can be prohibited. The CPAs have the responsibility as well as accountability towards the public
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The fallout that accompanied the accounting scandals of the early 2000’s had an immediate impact on corporate business and accounting practices which is still being felt today. The collapse of Enron and its accounting firm Arthur Andersen‚ as well as the subsequent collapses of Worldcom and others have left a permanent mark on how corporate businesses and accounting firms are perceived and how they are regulated. It has also altered the experiences of students who are pursuing‚ or are considering
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9-104-071 REV: SEPTEMBER 14‚ 2007 ROBERT S. KAPLAN DAVID KIRON Accounting Fraud at WorldCom WorldCom could not have failed as a result of the actions of a limited number of individuals. Rather‚ there was a broad breakdown of the system of internal controls‚ corporate governance and individual responsibility‚ all of which worked together to create a culture in which few persons took responsibility until it was too late. — Richard Thornburgh‚ former U.S. attorney general1 On July 21‚ 2002
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Aaron Dodwell Llandrillo College Rhos on Sea Abbi Farebrother Abi Groom Llandudno Adam McKenzie-Williams LJMU Adii Roberts NEWI Wrexham Adrian Phylip-Jones Aimee Williams Works at Armani exchange Alan Chitty Alice Goodwin Amie Williams Bangor‚ Gwynedd Andrea Davis Andrew Perkins Andy Baxter
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Creative Accounting AC4001 12/13/2013 ‘Many investors now believe that companies can manipulate their accounts more or less at will‚ with the aim of producing profits that increase steadily over time. Provisions are bumped up in good years and later released‚ or the value of an acquisition is slashed; there are plenty of tricks.’ In your opinion is it possible to eliminate creative accounting? I do not think that creative accounting practice can be eliminated completely. However‚ I do
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Chapter 1 Question 1-18 Consumers Union is a nonprofit organization that provides information and counsel on consumer goods and services. A major part of its function is testing of different brands of consumer products that are purchased on the open market and then the reporting of results of the tests in Consumer Reports‚ a monthly publication. Examples of the types of products it tests are middle-sized automobiles‚ residential dehumidifiers‚ flat-screen TVs‚ and boys’ jeans. a.) In what ways
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ACCOUNTING NOTES FOR MY PERSONAL USE 4/12/2013 ELISHA VERIWA | Introduction to Accounting Accountancy is the process of communicating financial information about a business entity to users (stakeholders) such as shareholders and managers (Elliot‚ Barry & Elliot‚ Jamie: Financial accounting and reporting). Accounting has been defined as: * the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least
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