ACCOUNTING Harmonization of Accounting Standards Samir S. Mogul < E X E C U T I V E S U M M A R Y > ◆ International community has long back recognised the need for moving towards harmonisation of the accounting standard across the globe. Obviously on individual country is always entitled to costomise the existing international accounting Standards according to its specific needs. Among other advantages of harmonisation of accounting standards‚ the two benefits which tops the list are (a)
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Autism-Causing Factor …………………………………………5 Signs and Symptoms…………………………………………….8 The Treatment…………………………………………………...10 Conclusion ……………………………………………………....12 Bibliography……………………………………………………...13 Brief History Doctor Leo Kanner The word autism is the translation of the word “autismus” of new Latin word. The Swiss psychiatrist Eugen Bleuler derived it from the Greek word “autós” (αὐτός‚ meaning self)‚ and used it to mean morbid self-admiration which means
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MANAGEMENT ACCOUNTING 1. The group is required to undertake a project on a management accounting topic related to the course (refer attachment). The objective of the project is to provide students an opportunity to gain an in-depth knowledge of the theoretical underpinnings of one of the management accounting topics and to summarize any current articles of the topic (the chosen articles must be accepted by your lecturer). 2. The group projects may be done in groups of at most five
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Usefulness Theory 5 Critical Accounting Theory and Critical Theory 6 System-Oriented Theories 7 Open System Theories 8 Behavioral Decision Theory 9 Legitimacy Theory 10 Political Economy Theory 11 Institutional Theory 12 Stakeholder Theory 13 Agency Theory 14 Normative Theory 15 Public Interest Theory 16 Capture Theory 17 Economic Interest Theory/Private Interest Theory 17 Positive Accounting Theory 18 Chambers ’ Theory of Accounting 19 Trickle Down theory
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The historical cost concept means expenses and assets must be recorded with their original cost according to its representation cost of things from the past. CITATION Wil09 \l 17417 (Wild‚ Shaw‚ & Barbara‚ 2009) For example‚ APPLE Company bought equipment at the price of RM 10‚000 and after few months‚ the equipment is then estimated to drop in value. The cost of the purchase RM 10 000 would be recorded in the financial report because there is official receipt and documents supporting the value
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Accounting information – Coursework Some academics believe that there is a direct relationship between accounting information systems and organisations. It is thought there is a two-way system whereby organisations shape their accounting information systems but are also shaped by them. This report will look at the highlighted relationship and in the context of the information literacy and management skills that are needed by an accountancy graduate in the 21st Century. The report will also cover
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Overall requirement * Explain how management accounting can supply information to assist the management of the organisation. * You are not required to investigate and report on the organisation’s actual management accounting system (even if you can find out). * You are to write a 1500 word report as though you were a management consultant writing to the board of directors. * WE DO NOT WANT ANY NUMBERS UNLESS YOU CREATE THEM TO DEMONSTRATE AN IDEA * This is like assessment 1a –
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Psychology or Accounting Choosing a career is one of the most important decisions a person has to make in their life. It is so important because that is what people will have to do to support their selves throughout life. For the past ten years psychology and accounting were two of the top ten potential career choices. According to the U.S. Department of Education‚ National Center for Education Statistics up to 70‚000 bachelor’s degrees in psychology were awarded‚ and up to 30‚000 in accounting all around
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History of Accounting The name that looms largest in early accounting history is Luca Pacioli‚ who in 1494 first described the system of double-entry bookkeeping used by Venetian merchants in his Summa de Arithmetica‚ Geometria‚ Proportioni et Proportionalita. Of course‚ businesses and governments had been recording business information long before the Venetians. But it was Pacioli who was the first to describe the system of debits and credits in journals and ledgers that is still the basis of today’s
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Ethics in Accounting Student’s Name Institutional Affiliation In this case without reclassification of accounts receivable‚ net cash that is utilized in operation is given as; Net Income $60000 Decrease or (Increase) in accounts receivable ($80000) Net amount provided in operation ($20000) If there is reclassification as anticipated‚ the net cash used in operation is; Net Income $60000 Net income provided in operation $60000 Through reclassification of $80000 of accounts receivables
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