Chapter 1 Financial Accounting and Accounting Standards Intermediate Accounting‚ 15th Edition Kieso‚ Weygandt‚ and Warfield 1 Financial Statements and Financial Reporting • Goals or purpose of (financial) accounting – Identification‚ measurement‚ and communication of financial information about – An economic entity to – Interested Parties (internal and external) • Creditors‚ managers‚ unions‚ government agencies Financial reports (statements) & notes 2 Financial Statements
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Many of the highest ranked universities‚ reasonably‚ are using English language to teach in most relevant courses. It is an important reason of increasing the international students in overseas language centres. Foreigners are joining these centres to gain valuable language skills‚ and also verifying of experience‚ however‚ a few negative impacts on students still exist. Studying English Overseas has vast advantages. First of all‚ international students can gain knowledge of new culture from each
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Private Security ESSAY #1 The three human and physical needs that are important in the relation to employee embezzlement are: need‚ rationalization‚ and opportunity. The employer should try and eliminate these elements up front‚ so there is less chance of embezzlement happening‚ but there will always be some way around all the obstacles NEED as explained in our text is a physical condition that may be the cause of unusual debts and may cause an employee to think seriously about how to convert
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action serves only his self-interest‚ self review and has no clear basis in proper accounting procedures‚ so ignoring the familiarity with brickhouse ‚the controller‚ Louise Boudreau‚ should not manipulate net income in view of any compensation plan the company may have.He must comply with relevant laws and regulations and not assist others to act illegally or unethically. He must not do anything that may discredit him or the accountancy profession. The economic interests of management and the potential
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CASE STUDY – PIZZA HUT School cafeterias served nearly $500 million of pizza a year. Only frozen pizza was used‚ however‚ because freshly prepared pizza was effectively excluded by a U.S. Department of Agriculture (USDA) regulation that required inspection of any pizza with meat toppings that was sold at wholesale for resale. The same was true for other institutions such as hospitals and prisons. The 39 broader issue was the closure of the institutional market to freshly-prepared foods such as
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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TITLE) PRIVATE SECURITY IN THE US 1/26/2014 Private security in the US is an essential factor in protecting certain individuals as well as intellectual property. Private security officers are accountable for protecting the nation’s top institutions as well as various other important infrastructures of the nation. Private security can be defined and broken down into many different definitions‚ but Asis; the biggest private sector in the US‚ defined private security as
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budgets throughout America become tighter because of rising costs‚ many are looking at private prisons as a way to reduce the cost in detaining inmates. Just like everything else in America there has to be a debate about it. There are those that are for the privatization of prisons and those that are against it. James A. Fagin introduced this topic in his text book CJ2013; he discussed the major selling point of private prisons‚ and the problems that states are faced with. The major selling point for
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Private tuition Many parents send their children for private tuition after school hours. The main reason for this is that they want their children to perform well in the examinations. They feel that the normal lessons in school are not good enough for their children to excel‚ thus the need for private tuition. One advantage of taking private tuition is that the child gets personal attention from the tutor. This may not be possible in the crowded classrooms of today’s schools. So the tutor’s
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Demerits of Interest Groups PAD 170 Prepared for: Sir Fairuz Hidayat 2013 Disadvantages/ Demerits of Interest Groups PAD 170 Prepared for: SFH 2013 Introduction As we all know there are types of groups that are playing important role in the administration in the mechanism of government especially in terms of decision making or legislative body. These groups are known as Interest Groups and Pressure Groups. Basically interest group is
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