The difference between multimedia from textual data is multimedia is The use of computers to present text‚ graphics‚ video‚ animation‚ and sound in an integrated way while textual data and images is a part of multimedia which will be presented Multimedia is the field concerned with the computer-controlled integration of text‚ graphics‚ drawings‚ still and moving images (Video)‚ animation‚ audio‚ and any other media where every type of information can be represented‚ stored‚ transmitted and processed
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Chapter 2 Discussion Questions 1. What is the meaning of cost behavior and how does the variable cost behave differently than fixed cost (per unit & total)? Cost behavior is the change of cost relative to change in some extent of activity. The total fixed cost remains constant regardless of change in the volume of activity. However‚ the fixed cost per unit is inversely related to the change in the volume of activity. As the change in the volume of activity increases‚ the fixed cost per unit
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Assignment – Social Accounting What is Social Accounting? “Social accounting and auditing is about understanding the impact of organisations on our society and the overarching context is sustainability: both sustainability of the organisation itself (the interrelation of the social‚ the environmental‚ the cultural and the financial) and sustainability of behaviour which contributes to a future for the people and the planet. Social accounting is distinct from evaluation in that it is an internally
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perceived. In an accounting context‚ the sustainability reporting has evolved into a kind of tool for an organization to show and present its Corporation Social Responsibility. Moreover‚ it is also the expectation for the business organization to operate in a sustainable way. In the recent researches‚ there are sufficient evidences show how important the sustainable development to the community? How the conventional accounting evolve into two breeds of accounting‚ which are social accounting and environment
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Accounting is often referred to as the language of business. It is a special-purpose tool for communication about the financial statements and the performance of a company. This can happen through written‚ natural language by selecting words from a standard vocabulary combining them in meaningful ways. These words are then organised into financial reports according to relatively flexible rules of presentation. Accounting dates back to 1494 when Luca Pacioli published a book called Summa de Arithmetic
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Materiality and aggregation concept Concept on Prudence Matching Principle Dual Aspect Relevance Concept Introduction Financial accounting has a number of conservative laws which have been considered over the years and all the possible identifiable rules are: Business Entity Concept‚ Money Measurement Concept‚ Going concern Concept‚ Accrual basis of accounting concept‚ Consistency Concept‚ Materiality and aggregation concept‚ Prudence‚ Matching Principle and Dual Aspect 1. The Business Entity
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CHAPTER 1 Financial Reporting and Accounting Standards ASSIGNMENT CLASSIFICATION TABLE Topics Questions Cases 1. Global markets. 1 2. Environment of accounting. 2‚ 3‚ 4 4‚ 5‚ 7 3. Objective of financial reporting. 5‚ 6‚ 7‚ 8‚ 9‚ 10 2 4. Standard-setting organizations. 11‚ 12‚ 13‚ 14‚ 15‚ 16‚ 17‚ 18 1‚ 3‚ 6 5. Financial reporting challenges. 19‚ 20‚ 21‚ 22‚ 23‚ 24‚ 25 8‚ 9‚ 10 6. Ethical issues. 25 11‚ 12 Copyright
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state that the aims of disclosed discontinued operations and non-current asset disposal is to helped group of users of the financial statement to assess the financial effects. The definition of discontinued operation in IFRS may differ from other accounting standard‚ IFRS has defined discontinued operation is an asset or component of a company that either has been disposed or is regarded as held-for-sale‚ and also have any of the following conditions: 1) It represents a separate key business or an
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IFRS 8-1: “Basic accounting and reporting issues related to recognition and measurement of receivables‚ allowance accounts‚ recording discounts‚ the allowance method to account for bad debt and factoring are basically the same between IFRS and GAAP. However‚ the FASB (Financial Accounting Standards Board) and IASB (International Accounting Standards Board) are taking steps by working to implement fair value measurement‚ the amount they currently could be sold for‚ for financial instruments. “The
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Problem 1-4 Managers need accounting information and need to know how to use it. Critically evaluate this statement. Accounting information provides managers with data needed to determine whether a business is at a profit or a loss‚ how much debtors owe‚ company’s liabilities‚ and much other financial information. Accounting measures business transactions and as such can help direct managers in the right course with concrete information. Principally accounting information is a tool for managers
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