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    accrual-basis accounting and cash-basis accounting? The difference between the two types of accounting is when revenues and expenses are recorded. In cash basis accounting revenues are recorded when cash is actually received and expenses are recorded when the expenses are actually paid. B. Why would politicians prefer the cash basis over the accrual basis? The accrual basis system deals with deprecation of the value of equipment‚ land and such. Politicians would sooner see that cash value stay the

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    MONASH UNIVERSITY SEMSTER 1 – YEAR 2011 AFW 3040 – ACCOUNTING THEORY BY: SARAH WONG Assignment 2 – 1500-word Essay Topic: How social and environmental reporting practices undertaken by companies highlight the limitations of the conceptual framework. Introduction: Accountancy has always been concerned with mainly the accountability of directors to shareholders and companies to creditors. As companies grow larger and become more integrated with the society‚ this call for a focus towards sustainability

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    Chapter 3-1 The Accounting Information System Chapter 3-2 Financial Accounting‚ Fifth Edition Study Objectives 1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain how they are used to record business transactions transactions. 4. Identify the basic steps in the recording process. 5. Explain what a journal is and

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    ACC206: Principles of Accounting II Final Paper Instructor: Emmett Denham March 25‚ 2013 ABC Company could reach $3 million in annual sales within 3 years if the company used shingle scrap material to build cedar dollhouses. The new product would add additional costs but would project an aggressive growth in revenue for the company. In the following reports I will show you how beneficial the cedar dollhouses would be to ABC Company. [ABC Company] | Cash Flow Satement | | | | Date:

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    Accounting Theory – Seminar 2 Presentation Briefly describe the accounting profession/What is the role of accountants? Accountants analyse costs of operations‚ products‚ and special projects. Compute taxes owed‚ prepare tax returns. Organize and maintain financial records. Suggest ways to reduce costs‚ enhance revenues and improve profits‚ Improve businesses efficiency. Critically discuss the role of the CFO Andy Fastow in the ENRON scandal Fastow created hundreds/ of "special-purpose entities"–off

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    The basic principles of an accounting information system include all of the following except | |   | Student Answer: | |  cost effectiveness. (Cost effectiveness is one of the basic principles of accounting information systems.) |   | | |  flexibility. (Flexibility is one of the basic principles of accounting information systems.) |   | | |  useful output. (Useful output is one of the basic principles of accounting information systems.) |   | | |  periodicity. (Correct! Periodicity

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    Financial Accounting Part I Textbook for Class XI © no N C tt E o R be T re pu bl is he Accountancy d ISBN 81-7450-507-5 First Edition February 2006 Phalguna 1927 Reprinted October 2006 Kartika 1928 October 2007 Kartika 1929 January 2009 Magh 1930 January 2010 Magha 1931 January 2011 Magha 1932 PD 90T RPS © National Council of Educational Research and Training‚ 2006 ALL RIGHTS RESERVED No part of this publication may be reproduced‚ stored in a retrieval system or transmitted‚

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    CHAPTER 2 21. Generally accepted accounting principles a. are fundamental truths or axioms that can be derived from laws of nature. b. derive their authority from legal court proceedings. c. derive their credibility and authority from general recognition and acceptance by the accounting profession. d. have been specified in detail in the FASB conceptual framework. 22. A soundly developed conceptual framework of concepts and objectives should a. increase financial statement users’

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    (January–April): 1–22. Bannister‚ J. W.‚ and Newman‚ Harry A. 1996. Accrual usage to manage earnings towards financial forecasts Barnea‚ A.; Ronen‚ J.; and Sadan‚ S. 1975. The implementation of accounting objectives: An application to extraordinary items Beidlerman‚ C. R. 1973. Income smoothing: The role of management. Accounting Review 48 (October): 653–67. Boot‚ A. W. A.‚ and Thakor‚ A. V. 1993. Security design. Journal of Finance 48 (September): 1349–78. Boot‚ A. W. A.‚ and Thakor‚ A. V. 1997. Financial system

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    MAA103 & MAAP103 - Accounting for Decision Making ASSIGNMENT – TRIMESTER TWO‚ 2011 (Relates to Topic 4) Represents 20% of the assessment for this unit DUE DATE: ASSIGNMENT PLANNER: MONDAY 1 AUGUST‚ BY 5.00pm FINAL ASSIGNMENT: THURSDAY 8 SEPTEMBER‚ BY 5.00pm NOTE the following general submission points: 1. 2. 3. 4. 5. Assignment can be completed in groups of no more than THREE students. Students CAN NOT complete assignment with students from other lecturers classes. Only ONE hardcopy of

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