Department of Accounting Detailed Syllabus of Third Year Four-Year B.B.A. (Honours) Course Effective from the Session: 2009–2010 National University Syllabus for 4 years BBA Honours Course Subject : Accounting Third Year (Honours) Third Year: 32 Credit Hours Course Code COURSE TITLE Marks Credit Hours Audit and Assurance 100 4 Advanced Accounting-I 100 4 Cost Accounting 100 4 Management Accounting (in English)
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the right of private defence of person and property. The provisions contained in these sections give authority to a man to use necessary force against an assailant or wrong-doer for the purpose of protecting one’s own body and property as also another’s body and property when immediate aid from the state machinery is not readily available and in so doing he is not answerable in law for his deeds. Section 97 says that the right of private defence is of 2 types:- (i) Right of private defence of body
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CHAPTER 3 THE REPORTING ENTITY AND CONSOLIDATED FINANCIAL STATEMENTS ANSWERS TO QUESTIONS Q3-1 The basic idea underlying the preparation of consolidated financial statements is the notion that the consolidated financial statements present the financial position and the results of operations of a parent and its subsidiaries as if the related companies actually were a single company. Q3-2 Without consolidated statements it is often very difficult for an investor to gain an understanding
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PRIVATE LABEL BRANDS AND THEIR PERCEPTION AMONG INDIAN YOUTH Dr. Ankit Mehrotra Faculty Jaipuria Institute of Management‚ Lucknow Dr. Reeti Agarwal Faculty (Marketing)‚ Jaipuria Institute of Management‚ Lucknow Article No: 180 Year:November 2009 ISSN 0974 – 9497 Volume 3‚ Issue 4/4 Abstract: Retail and real estate are the two booming sectors of India in the present times. Retail‚ one of India’s upcoming industries‚ has presently emerged as the most dynamic and fast paced industries of recent
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between the narrow window and the long window‚ the previous one show the strong relationship between the financial report and the changes in share price. In long window‚ the price leads the earnings because the share price includes not only the accounting information but also other available information in efficient market. Thus‚ investors will read the financial statement and realize that whether they need to modify their investment portfolio. Because of the rational and risk-averse investors
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government or national with nominal self-regulation. Although the statutory framework enshrines self-regulation‚ the relevant provisions are ambiguous and remain ineffectual. The notion of self-regulation remains an illusion. The regulator enjoys plenary legislative and supervisory powers over market intermediaries and listed companies without being subject to meaningful accountability mechanisms. Amendments to the Capital Markets Act and its Regulations have consolidated the Capital Markets Authority’s
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The use of private prisons are worth more than 70 billion dollars. The idea of private prisons came across in the United States in the early 1980’s. Although many people want to ban private prisons the United States should keep private prisons because of money‚ treatment‚ and economy. To begin‚ the use of private prisons save the state money‚ Private prisons allow the state to save money‚ Public prison endorse money from the state‚ on the other hand private institutions do not. “Ira P. Robbins
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privatization of their prison systems‚ outsourcing the management to private enterprises. Like most privatization issues‚ this topic has many supporters from the liberal economic philosophy‚ as well as many detractors that argue against profit seeking enterprises. The discussion promotes themes such as the ethical dilemma of the private sector “administering punishment”‚ selecting the correct metrics used to evaluate the performance of private sector versus public sector‚ disputes of what are “just and fair”
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Abstract The observance of international accounting standards is playing an increasingly significant role in dynamic regulatory developments and presents several challenges‚ which may necessitate a variety of procedural and technical data processing changes. Regulatory consolidation under the influence of international accounting standards The observance of international accounting standards is playing an increasingly significant role in dynamic regulatory developments. On the one hand‚ publicly
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THE DEVELOPMENT OF ACCOUNTING THEORY a. Explain the meaning of the term accounting principles as used in the audit report. (Do not in this part discuss the significance of generally accepted.”) Answer: Before I dissect the term “accounting principle‚” I first want to provide a brief definition of (1) accounting and (2) a principle. Accounting is the systematic recording‚ reporting‚ and analysis of financial transactions of a business and a principle is a rule or ethical standard. The definition
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