Ethical Standards for Management Accountants Ethics in any industry is important‚ but for Accounting professionals and those in need of their services‚ it is a particularly stressed element. Information provided by accountants is used to make major decisions‚ including investing‚ downsizing‚ expanding‚ etc‚ so accountants are expected to be competent‚ reliable‚ and have a high degree of professional integrity. Because of these high expectations‚ the professional accountancy industry‚ like many
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This includes processing and monitoring payments and expenditures and preparing and monitoring the payroll system. Providing these services in an effective and efficient manner will ensure that municipal finances are accurate and up to date‚ that staff are paid in a timely and appropriate manner and that vendors and suppliers are paid within established time limits. RESPONSIBILITIES 1. Perform the day to day processing of financial transactions to ensure that municipal finances are maintained in
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4/18/2015 Cloud Computing: What Accountants Need to Know Journal of Accountancy Cloud Computing: What Accountants Need to Know BY ALEXANDRA DEFELICE October 1‚ 2010 There’s no arguing that “cloud computing” is gaining a great deal of momentum. Worldwide‚ cloud services revenue is forecast to reach $68.3 billion in 2010‚ a 16.6% increase from 2009 revenue of $58.6 billion‚ according to analyst firm Gartner Inc. So what does this mean to the accounting profession? What are the benefits and risks
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P1 describe the role of sales staf Sales Techniques • Face to face sales – personable‚ easier to engage • Telemarketing: - don’t need to be physically seen Inward – customers call you Outward – you call potential customers • Drop-in visits Avon / Betterware – drop brochure of Wholesale – trying to sell your product to stores Role of sales people • Describe the product surround • How does a salesperson find out what a customer wants? • How to match goods and services to the customers requirements
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organizations effectively. Management information systems are regarded to be a subset of the overall internal controls procedures in an organization‚ which cover the application of people‚ documents‚ technologies‚ and procedures used by management accountants to solve business problems such as costing a product‚ service or a business-wide strategy. Management information systems are distinct from regular information systems in that they are used to analyze other information systems applied in operational
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O. Fortuna 9:00 – 12:00‚ TTH November 29‚ 2011 Why Good Accountants Do Bad Audits The Article on Why Good Accountants Do Bad Audits specifies the different reasons why accountants and auditors have taken part – consciously and unconsciously – in different accounting scandals. The signing of the Sarbanes – Oxley Act of 2002 wishes to achieve corporate accountability. But the signing of this act doesn’t guarantee that accountants and auditors will not feed on their unconscious self – serving
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The Role of Forensic Accountants in the Development of Judicial Process By: Nnoruem Timothy O. M.Sc Accountancy PROBLEM STATEMENT In recent times‚ the world has witnessed the failure of large corporate organizations which has been attributed to large scale fraud by Directors in connivance with auditors. There is the case of Enro in the U.S‚ Parmalat in Italy and many cases in the U.K such as Polly Peek‚ Maxwell communications and BCCI. This development brought about in
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---------------------------------------------------------------------------------- -2- 2. The first effect: accountants responsibility increase * Special sections of SOX that increase accountants responsibility by imposing criminal liability------------------------------------------------------------------------------------------ -3- * Accountants independence resulting in a higher responsibility of accountants------- -4- * Fraud decrease as a consequence of increased transparency of financial reporting
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“Adoboli Trades Were Queried by UBS Accountant” I chose an article from the Financial Times that is based on a man by the name of Kweku Adoboli‚ a former trader based in London. Adoboli was accused of fraudulently gambling away $2.3 billion from the Swiss bank‚ UBS. According to his LinkedIn profile‚ from 2006 to 2011‚ he worked at USB’s Equity Trading division as a trade support analyst in the London office. In August 2011‚ a back office accountant at UBS started asking Adoboli questions once
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