Introduction to Management Accounting Terms and examples Accounting is the process of analyzing and recording transactions for the purpose of preparing reports for statutory reporting‚ decision making and control. Types of accounting Bookkeeping is the recording of financial transactions. Transactions include sales‚ purchases‚ income‚ receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with accounting. The accounting
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The Applicability of Bass’s Model of Transformational‚ Transactional‚ and Laissez-Faire Leadership in the Hospital Administrative Environment. Authors: Spinelli‚ Robert J.1 Source: Hospital Topics. Spring2006‚ Vol. 84 Issue 2‚ p11-18. 8p. Document Type: Article Subject Terms: *HOSPITAL administration *LEADERSHIP *FREE enterprise *EXECUTIVES -- Attitudes *CHIEF executive officers Author-Supplied Keywords: hospital administration laissez-faire leadership transactional leadership transformational leadership
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Chapter 1 Managerial Accounting‚ the Business Organization‚ and Professional Ethics Management accounting produces information for managers within an organization. Financial accounting produces information for external parties‚ such as stockholders‚ suppliers‚ banks‚ and government regulatory agencies. What kind of accounting information do managers need to achieve their goals and objectives? Good accounting information helps answer three types of questions: 1. Scorecard questions 2. Attention-directing
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School of Accounting ACCT 1511: Accounting and Financial Management 1B Session 2‚ 2012 Week 5 Completing the Balance Sheet Student Handout Contents: 1. Learning Objectives 2. Tutorial Questions 3. Lecture Materials Lecturer: Dr Victoria Clout Website: http://telt.unsw.edu.au 1 Introduction and Learning Objectives In this week we are turning our attention towards the remaining major component of the balance sheet – owners’ equity. Like liabilities‚ owners’ equity represents another
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SUITABLE MODEL FOR PUBIC SECTOR ACCOUNTS? Paper to be presented at the European Group of Public Administration annual conference on “Public Law and the Modernising State” in Oeiras (Portugal)‚ 3-6 September 2003-08-09 By Andy Wynne Head of Public Sector Technical Issues Association of Chartered Certified Accountants Correspondence: Andy Wynne Technical Department ACCA 29 Lincoln’s Inn Fields London WC2A 3EE e-mail: a.wynne@accaglobal.com tel: +44 207 396 5778 Abstract • IFAC Public Sector
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"The role and history of the International Accounting Standards Board‚ including an examination of the Board ’s evolution and stance on ethics issues." The International Accounting Standards Board‚ (IASB)‚ began life as the International Accounting Standards Committee (IASC) in the 1973. The IASC was created in June 1973 as a result of an agreement by the accountancy bodies of Australia‚ Canada‚ France‚ Germany‚ Japan‚ Mexico‚ the Netherlands‚ the United Kingdom and Ireland and the United States
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Case 5-60 1. The solution Doug proposes is not ethical. Although maintaining the current plant-wide rate is probably not illegal‚ its continuation has one purpose: to extract profits from government business. Doug knows the plant-wide rate is not accurately assigning overhead costs to various jobs and is willing to alter the assignments on an “unofficial basis” for purposes of bidding on private-sector jobs. Fundamentally‚ ethical behavior is concerned with choosing right over wrong. To knowingly
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Kano model is a tool that can be used to prioritize the Critical to Quality characteristics‚ as defined by the Voice of the Customer The three categories identified by the Kano model are: Must Be: The quailty characteristic must be present or the customer will go elsewhere. Performance: The better we are at meeting these needs‚ the happier the customer is. Delighter: Those qualities that the customer was not expecting but received as a bonus The First Step for Creating the Kano Model: Identifying
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Brigham Young University] at 09:45 22 February 2013 Application of the SMART Model in Two Successful Social Marketing Projects Brad 1. Neiger and Rosemary Thackeray ABSTRACT Social marketing is best viewed as a systematic‚ consumer-based planning approach. The Social Marketing and Response Tool (SMART)‚ one such approach‚ was recently used in two successful social marketing projects. This article describes how the SMART model was used in these projects and presents a planning protocol for health educators
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The theory of evolution‚ formalized by Charles Darwin‚ is as much theory as is the theory of gravity‚ or the theory of relativity. Unlike theories of physics‚ biological theories‚ and especially evolution‚ have been argued long and hard in socio-political arenas. Even today‚ evolution is not often taught in primary schools. However‚ evolution is the binding force of all biological research. It is the unifying theme. In paleontology‚ evolution gives workers a powerful way to organize the remains of
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