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392 Essays on Accounting Assets. Documents 76 - 100

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Last update: August 5, 2014
  • The Issues Related to Stock Options and How They Should Be Accounted For

    The Issues Related to Stock Options and How They Should Be Accounted For

    The purpose of this case study is to discuss the issues related to stock options and how they should be accounted for. Introduction In the early 1990s, FASB proposed an accounting rule calling for corporations to recognize compensation expense for certain stock options when they were granted to executives and employees. This proposal was met with strong opposition from many different sources including: Congress who passed a resolution by vote urging FASB to drop the

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    Essay Length: 761 Words / 4 Pages
    Submitted: December 8, 2009 By: David
  • Accounting

    Accounting

    One Day a man hunted a Bird so when the bird was in his hand, the bird asked the man: what would you do with me? The man replied: i want to eat you The bird said: i am too tiny and i won't satisfy your hunger , but i would teach you three things that is better than eating me, then the bird added: i will teach you the first one while i am

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    Essay Length: 275 Words / 2 Pages
    Submitted: December 8, 2009 By: Kevin
  • Nozick’s Account of Justice

    Nozick’s Account of Justice

    Of the four theories of distributive justice we have discussed in class, the one theory that has the most plausibility is "justice as entitlement." This Nozickian theory is often considered a counterblast to Rawls' "justice as fairness" because it is a theory of extremes in comparison. When Rawls uses the original position to create an ideal of fairness, he, according to Nozick and Sandel, "does not take seriously the distinction between persons because it severely

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    Essay Length: 1,001 Words / 5 Pages
    Submitted: December 9, 2009 By: Mike
  • How Would International Financial Reporting Standards Affect the Quality of Canadian Accounting Information?

    How Would International Financial Reporting Standards Affect the Quality of Canadian Accounting Information?

    How would International Financial Reporting Standards affect the quality of Canadian accounting information? LIMING TONG INTRODUCTION Globalization has a great impact on today’s economy. The differences of accounting regulations and practices in various countries have become a noteworthy obstacle to globalization and economic development. International Financial Reporting Standards (IFRS) mitigates global business barriers. In order to adapt to the increasingly global business environment, public companies in Canada will move to IFRS by 2011. This movement

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    Essay Length: 1,849 Words / 8 Pages
    Submitted: December 9, 2009 By: Tasha
  • Accountability

    Accountability

    The Deparment of defence defines accountability as the obligation imposed by law or lawful order or regulation on an officer or other person for keeping accurate record of property, documents, or funds. The person having this obligation may or may not have actual possession of the property, documents, or funds. Accountability is concerned primarily with records, while responsibility is concerned primarily with custody, care, and safekeeping Being accountablie is what the military is all about.

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    Essay Length: 361 Words / 2 Pages
    Submitted: December 10, 2009 By: Jon
  • Social Responsibility Accounting and Sustainable Development

    Social Responsibility Accounting and Sustainable Development

    Social Responsibility Accounting and Sustainable Development Introduction Social responsibility accounting is a concept that has gained an increasing amount of attention over the past thirty years. The concept refers to an enterprise’s responsibility for the resources it uses (even if those resources are not priced in the marketplace) and for the societal contributions it makes (Gordon - Enhancing, 2). It is usually referred to as social responsibility and sustainable development (SR/SD), but it can also

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    Essay Length: 774 Words / 4 Pages
    Submitted: December 10, 2009 By: Andrew
  • The Isab Argues That the Accruals and Going Concern Concepts Are Key Underlying Assumption in the Preparation of Financial Statements. Discuss the Problems for Companies in Applying These Accounting Concepts and Explain Why Other Concepts Might Also Be Co

    The Isab Argues That the Accruals and Going Concern Concepts Are Key Underlying Assumption in the Preparation of Financial Statements. Discuss the Problems for Companies in Applying These Accounting Concepts and Explain Why Other Concepts Might Also Be Co

    Accruals concept is the concept that attempt to correctly match all the accounting expenses (cost) to the income (revenues) to the year at which it occurs at that accounting period, thus referred to as accrued expenses. Whilst a going concern is an assumption that every business will continue in operation for the anticipated future, thus is a going concern for several years, unless if there is evidence i.e. owner acknowledgement. In the Introduction to Accounting

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    Essay Length: 1,222 Words / 5 Pages
    Submitted: December 10, 2009 By: Tommy
  • The Evolution of Management Accounting

    The Evolution of Management Accounting

    Summary of: The Evolution of Management Accounting by Robert S. Kaplan Almost all cost accounting practices currently in use had been developed by 1925. Over the last sixty years there has been considerable changes in the nature of the business environment. Despite this fact, there has been little change in designing and putting into action most cost accounting and management control procedures. For this reason it is pertinent for those in the business field

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    Essay Length: 391 Words / 2 Pages
    Submitted: December 11, 2009 By: Jon
  • Financial and Business Accounting

    Financial and Business Accounting

    Financial accounting is defined as measuring and recording business transactions and providing financial statements that are based on generally accepted accounting principles. It focuses on external reporting. The purpose of financial accounting it to aid accounts in their function of overseeing an organizations financial assets. The central outputs of financial accounting are audited financial statements such as balance sheets and income statements. Financial accounting is geared toward providing information to parties outside the firm, for

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    Essay Length: 1,039 Words / 5 Pages
    Submitted: December 12, 2009 By: Tommy
  • History and Development of Accounting Standards

    History and Development of Accounting Standards

    Accounting has been around since the beginning of civilization. Ў§Accountants participated in the development of cities, trade, and the concepts of wealth and numbers.ЎЁ (Giroux) The importance of accounting cannot be overemphasized. Equally important are the standards used to guild the application of accounting practice. Without principles and standards, financial reporting would not fairly present the financial position of a company. Accounting has changed and evolved vastly over time and continues to change. I will

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    Essay Length: 2,590 Words / 11 Pages
    Submitted: December 14, 2009 By: Janna
  • Account for the Collapse of Tsarism in February 1917

    Account for the Collapse of Tsarism in February 1917

    ACCOUNT FOR THE COLLAPSE OF TSARISM IN FEBRUARY 1917 In February 1917 the outdated Tsarism in Russia finally collapsed. The Romanov dynasty had oppressively ruled Russia for three centuries. The Tsars were absolute monarchs believing they held divine right to rule, and although Russia went through many changes both socially and economically they were never prepared to modernise themselves, relinquishing any political power. The difficulties which came about through the Great War coupled with many

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    Essay Length: 335 Words / 2 Pages
    Submitted: December 14, 2009 By: Steve
  • Accounting Essay W/ Enron Scandal

    Accounting Essay W/ Enron Scandal

    Accounting Accounting is a very important part of the business world today. It helps protect, defend, and keep businesses running. Accounting regulates businesses and makes sure everything balances out, so that things are not unfair. The role of accounting in a business is to control activities and expenditures, improvement of operational plans, accountability, reporting on project outcomes, and the writing of bids for new funds. There are many jobs that the accounting system accomplishes. Accounting

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    Essay Length: 2,902 Words / 12 Pages
    Submitted: December 14, 2009 By: Artur
  • Accounting

    Accounting

    In the article that you sent us to read and do a one page critique on was about Goodwill in accounting it means the amount by which a company's value exceeds the value of its individual assets and liabilities. In the article it explains how the government has passed a law on Goodwill that will now allow companies to assume a loss immediately where as in the past they would have to claim a loss

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    Essay Length: 255 Words / 2 Pages
    Submitted: December 16, 2009 By: Jessica
  • Accountability and Being on Time

    Accountability and Being on Time

    The dictionary defines punctual as: Acting or arriving exactly at the time appointed; prompt. Under the rigid and disciplined structure of military life there is no margin for error. The slightest modicum of hesitation or procrastination can result in the tragic loss of innumerable lives. There are many circumstances where a failure to be prompt could have dire consequences. Under certain circumstances not arriving for guard duty at the designated time could allow a breach

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    Essay Length: 1,000 Words / 4 Pages
    Submitted: December 17, 2009 By: Bred
  • Accountability

    Accountability

    Accountability Accountability is an important thing to a soldier because it helps him or her to keep track of stuff that is vital to ones and others safety. The U.S. army values soldiers that are accountable for their actions. Being accountable means being dependable-arriving to work and appointments on time, meeting deadlines, being in the right place at the right time, doing the right thing at the right time. Morning formation is the most important

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    Essay Length: 1,180 Words / 5 Pages
    Submitted: December 17, 2009 By: Victor
  • Accounting Vs. Bookeeping

    Accounting Vs. Bookeeping

    Financial Accounting vs. Bookkeeping Accounting is the art of recording financial or business transactions in a methodical manner. So as to show their relation to each transaction and the state of the business in which they occur; summarizing, analyzing, verifying, and reporting the results. Accounting is the art of keeping accounts. It is a ridged definition, but it is exactly what accounting is, it is more than just memorizing terms and procedures; it's a

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    Essay Length: 579 Words / 3 Pages
    Submitted: December 17, 2009 By: Kevin
  • Health Care Cost Accounting

    Health Care Cost Accounting

    Health Care Cost Accounting A capitation payment arrangement can be an effective means to control healthcare costs because it allows both the insurer and the employer to predict costs for healthcare services more accurately. When a capitation payment method is used, the financial risk of caring for the patient is transferred to the medical delivery system. If the healthcare delivery system does not have a cost accounting system or the ability to develop cost information

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    Essay Length: 1,021 Words / 5 Pages
    Submitted: December 17, 2009 By: Jessica
  • The Accounts of the Sage 2008

    The Accounts of the Sage 2008

    Candidates should answer THREE questions Students should answer any THREE questions 1.The following information relates to forecasts of activity for Lake plc.: Sales Ј000 Materials Ј000 Wages Ј000 Expenses Ј000 August 3,000 1,200 700 400 September 3,000 1,200 700 450 October 3,200 1,300 800 450 November 3,400 1,400 900 4 December 3,400 1,400 900 4 Notes (1) Half of sales are on credit and customers are allowed one month in which to pay. (2) Wages

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    Essay Length: 2,903 Words / 12 Pages
    Submitted: December 18, 2009 By: Mike
  • What Is Management Accounting

    What Is Management Accounting

    Variable costs are expenses that change in direct proportion to the activity of a business while the per-unit cost remains constant. For example, cost of goods sold, sales commissions, shipping charges, delivery charges. Fixed costs are expenses whose total does not change in proportion to the activity of a business. For example, a retailer must pay rent and utility bills irrespective of sales volumes. For this example, we will be running a restaurant and analyze

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    Essay Length: 559 Words / 3 Pages
    Submitted: December 18, 2009 By: Steve
  • Separation of Assets in Florida

    Separation of Assets in Florida

    Social security payments are exempt from a creditor's process. The commingling of non-exempt deposit with an exempt asset will not automatically cause the exempt portion to lose the exempt status. Beardsley v. Admiral Ins. Co., 647 So. 2d 327, 329 (3d DCA Fla. 1994). The debtor has the burden of proof to trace and properly identify amounts exempt from collection. Beardsley, 647 So. 2d at 329. Where a bank account contains commingled assets, the court

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    Essay Length: 322 Words / 2 Pages
    Submitted: December 19, 2009 By: Steve
  • The Basics of Finance, Accounting, and Beyond

    The Basics of Finance, Accounting, and Beyond

    The Basics of Finance, Accounting, and Beyond University of Phoenix Americans constantly face the world of finance and accounting. Newspaper headlines, radio reports, evening television news-magazines, the internet, and even co-workers provide regular streams of information and opinions on money and the effect on the economy. There is always confusion as to what finance and accounting means exactly. Many people believe both these words have an identical definition. Some become frightened at the thought of

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    Essay Length: 1,467 Words / 6 Pages
    Submitted: December 21, 2009 By: Tommy
  • Accounting

    Accounting

    On September 28, 1998, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, "immediate and coordinated action… to assure credibility and transparency" of financial reporting. Levitt’s speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically addresses five of the most popular tricks

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    Essay Length: 2,347 Words / 10 Pages
    Submitted: December 21, 2009 By: Edward
  • Mba 503 Cost Accounting

    Mba 503 Cost Accounting

    Introduction: What would happen if your Human Resource Department had no idea what budget terminology or concepts were? Would that department be effective in their decision making and forecast projections? The HR Department must be well versed in these areas. This paper will explore different terminology and breakdown what each means along with giving specific examples of each. This will help the HR Department to become a more efficient machine for the corporation. Terms included

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    Essay Length: 779 Words / 4 Pages
    Submitted: December 22, 2009 By: Andrew
  • New Account

    New Account

    In monopolies, the company controls a product in its entirety. There are both good sides and bad sides to a monopoly. Until recently there was a monopoly on waste disposal in North West Arkansas. Waste Management was in sole control of the pick up of dumpsters and personal trash in our area. Now the local government has opened that monopoly up to free enterprise, so that now the public has the right to choose whom

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    Essay Length: 379 Words / 2 Pages
    Submitted: December 22, 2009 By: David
  • History of Accounting and Its Importance

    History of Accounting and Its Importance

    History of Accounting and Its Importance On September 28, 1998, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, immediate and coordinated action… to assure credibility and transparency of financial reporting. Levitt's speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically

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    Essay Length: 2,174 Words / 9 Pages
    Submitted: December 22, 2009 By: Tommy

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