14 Accounting publications and research in twentieth-century Japan1 14.1 Introduction Japan’s interest in modern accounting began in the late nineteenth century with Alexander Shand [1844–1930].2 The Japanese translation of Shand’s (1873) Bank bookkeeping proved to be so important that his system of bank accounting became legally obligatory for the newly established banking system of the Meiji era. In the same year‚ Fukuzawa (1873–74) published a Japanese translation of Bryant and Stratton’s (1871)
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Chapter 1 – Introduction to Financial Accounting Learning Objectives: After studying Chapter 1‚ you should be able to * Discuss the different classifications of financial transactions * Define an equity investor and a debt investor and understand the difference * Discuss the role of the Securities and Exchange Commission * Name the Big Four accounting firms and define the term “independent auditor” * Define corporate governance * Discuss GAAP and IFRS and the concept of
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at historical cost which is the fair value of the given acquired item at the time of acquisition or the amount of proceeds received in exchange for the obligation at the time of the transaction. Example: 1. One month ago‚ Company ABC purchased 10 units of an item at RM12 per unit. The price today is RM13 per unit. Using the historical cost concept‚ the inventory shall appear on the balance sheet with the price of RM120 and not RM130. (ii) Prudence The prudence concept which is also known as
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CHAPTER 1 MANAGERIAL ACCOUNTING‚ TYPES AND ETHICS. 1) Managerial Accounting: Firms internal accounting system and designed to support the information needs of managers in order to make decisions. Not bound by GAAP. a) Managerial accounting has 3 objectives: i) To provide information for planning organization actions ii) To provide information for controlling organization actions. iii) To provide information for making effective decisions. b) Reports that help mangers that are nonfinancial are:
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Intermediate Sanctions Florence Thomas Axia College of University of Phoenix Intermediate sanctions are criminal sentences that fall between standard probation and incarceration. Intermediate sanctions can include house arrest‚ intensive probation (i.e.‚ probation with more conditions beyond the basic conditions of standard probation)‚ boot camps‚ electronic monitoring‚ and drug treatment programs. Intermediate sanctions serve a dual purpose in the criminal justice system
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In one of the chapters Matt Ridley concludes that chromosome 10 is related to stress. He relates chromosome 10 to stress by a small organic molecule called cholesterol that correlates to stress levels. The cholesterol gets manufactured in the body from sugars in the diet. This small organic molecule called cholesterol can form many steroids that have important functions in the body like‚ testosterone‚ cortisol‚ progesterone‚ aldosterone and oestradiol. Matt Ridley focuses on cortisol which causes
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Intermediate Sanctions Intermediate sanctions are the sanctions that are more restrictive than the probation and less restrictive than imprisonment. It is also intended to relieve the pressure on the over crowed facilities that deal with the corrections and the probation departments that are understaffed. The purpose for the intermediate sanction in the criminal justice process is that it helps with any of the concerns from the facilities being packed and over crowed. Jails and the prisons
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Auditing and Assurance Services by Alvin a Arens 15th Edition Test Bank Contact me here sellertbsm2014@hotmail.com to download the test bank INSTANTLY!!! PRICE FOR THE TEST BANK‚ SOLUTION MANUAL AND BOOK PDF: Test Bank 20$ USD Solution Manual 20$ USD BooK PDF 30$ USD This is a sample chapter Auditing and Assurance Services‚ 15e (Arens) Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing Learning Objective 26-1 1) Internal Auditors are expected
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CTS 115 - Chapter 10 10-6. Which development expenses are likely to be: a. The largest Software costs would likely be the largest expense‚ since it is custom designed. b. The most difficult to estimate The cost feasibility for software development would be difficult to estimate. c. Not included in Figure 10-28 Security was not included and would need to be addressed. Feasibility is also not covered‚ which would include the schedule‚ technical and organizational aspect of the project. 10-7. Which
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Accounting 3342 Group Test #1 Sept. 10‚ 2014 Problem 1 Below are selected transactions of Blackbird Ltd. for 2014: 1. On May 10‚ the company purchased goods from Jay Corp. for $60‚000‚ terms 2/10‚ n/30. Purchases and accounts payable are recorded at gross amounts. The invoice was paid on May 18. (Use the gross method.) 2. Assume the same information as in (1) above‚ except that the company uses the ‘net method’‚ and payment was made on May 25. 3. On June 1‚ the company purchased
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