a I/A Accounting Management Accounting 1. Management accounting – Its nature‚ purposes‚ place in general accounting theory‚ role in general and strategic decision making process of management‚ comparisons with other areas of accounting 2. Definitions of cost‚ cost classification‚ cost behaviour 3. Costing issues – Cost accumulation; cost allocation‚ apportionment‚ absorption; overheads‚ overhead absorption rates‚ under and over-recovery of overheads‚ normal and actual costing 4. Absorption
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THE HISTORY OF ACCOUNTING By: The Brenna Hillard ANCIENT ACCOUNTING Ancient Egyptian bookkeepers kept meticulous records of the inventory of goods kept in royal storehouses. The accuracy of these records was assured by the swift and severe penalty that came if mistakes were ever discovered. ANCIENT ACCOUNTING (CONTINUED) In Mesopotamia scribes kept records of commerce on clay tablets. In ancient Greece‚ the account books of bankers show that they changed and loaned money and helped people
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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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the section you wish to be ignored by the examiner. 4. Return all exam papers and scripts upon completion of the exam including any workings Question 1 (20 marks) Applying agency theory‚ positive accounting theory focused on the agency relationships between principals and agents. Positive accounting theory proposed that agents have incentives to enter various contracts. Firms themselves were considered as a nexus of contracts between many self interested individuals. The contractual arrangements
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The pantheon is made up of two principal parts; the porch; which is a highly idealised and more greek interpretation and the circular building which is much more Roman in it’s display. The pantheon follows traditional Roman architecture designed with a portico held up by eight Corinthian columns almost 12m high. The monolithic columns shafts are made of Aswan grey granite contrasted with the white pentelic marble of the capitals.The porch is supported by these Corinthian columns and is made out
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Cameran Highlands is accessible by road. Cameran Highlands is about a 3 hours drive either from KL or Penang Its strategic location makes it a favourite weekened escape for cityfolk/ city-dwellers from all over the coutry. It is a popular haunt for both local and foreign tourists to let their hair down. For those who are faint-heated the ride along the steep‚ narrow roads can be quite an unnerving experience as there are numerous hairpin bends along the route from Simpang Pulai. After about a
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There are many teachers I’ve met in my life. Some of them are really meaningful to me‚ but others are not. When I work hard on my job and try to be a successful business man‚ I always remember the woman who impacts my whole life‚ she is my teacher‚ Ms. Lee. Ms. Lee‚ who was my middle school class teacher and geography teacher‚ had a kind heart but serious appearance. I have never thought that her behavior and educational teaching will implant in my heart so deeply. First time I saw her‚ I believe
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Laptop In our culture we use the Laptop to do our works. Like the homework‚ projects and designing. A laptop is a personal computer that can be easily carried and used in a variety of locations. Many laptops are designed to have all of the functionality of a desktop computer‚ which means they can generally run the same software and open the same types of files. However‚ some laptops‚ such as netbooks‚ sacrifice some functionality in order to be even more portable. laptop computer‚ sometimes called
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Colombia is situated in beautiful South America has two coastal borders located along the Pacific Ocean and the Caribbean Sea. Colombia enjoys being the sole South American country to be afforded the luxury of having two coastal borders. The country spans 440‚831 square miles of diverse land that lies about the equator . Visitors enjoy this aspect because they enjoy sunlight year around. The population is around 40 million and 70% of which is considered urban. Entrepreneurs and business owners
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used creative accounting to portray that the company’s profit were increasing when it fact it was making losses during the period 2000 – 2002 Creative accounting can be refers to accounting practices that seem to follow the applicable accounting standards but differ from the essence of those standards. It use the accounting methods to hide some elements of company’s financial dealings in order to make the company appears more successful that it is in reality. Creative accounting also can be describe
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