Much has been written about the economic and political problems of countries
that are in the process of changing from centrally planned systems to market
systems. Most studies have focused on the economic, legal, political and
sociological problems these economies have had to face during the transition
period. However, not much has been written about the dramatic changes that
have to be made to the accounting and financial system of a transition
economy. This book was written to help fill that gap....
In this chapter, students will be able to understand: Password policies ensure that users choose effective passwords; user-level security requires a separate account for each user; in share-level security, all users access shares by using the same passwords; a firewall is a hardware or software product that protects a network from unauthorized access, using techniques such as packet filtering, NAT, or proxy servers;...
The temperature seldom falls below zero in March, even in the mountain.
The president wasn’t ware of what was happening at any time.
Customers’ money can’t be refunded under any circumstances.
Visitors aren’t allowed to feed the animals on any account.
I began to see the results of my work only after a year.
This book provides all the material you need for the CIMA Professional Development
Certificate in Business Taxation. Within each chapter you will find some examples for
you to try, to test you on the important rules covered in the chapter.
At the end of each chapter, there is a short summary which contains a “pocket digest”
of the rules covered within the chapter. These individual summaries form a
comprehensive overview of the syllabus.
Wim A. Van der Stede is the CIMA Professor of Accounting and Financial Management at the
London School of Economics. He is actively involved with both the American (AAA) and European
(EAA) Accounting Associations, including as President of the AAA Management Section; the AAA
Finance Committee; the EAA Doctoral Colloquium; and the EAA Publications Committee. Wim has
published extensively in both practitioner and academic journals and has won several awards, including
the AAA Notable Contribution to Management Accounting Literature and IFAC’s Article of Merit.
When a consumer applies for employment, or for a service that reviews credit histories,
(such as insurance, an apartment rental, utilities, cell phone accounts) these data users
may also request and receive a credit report and/or scores from one or more repositories,
to be used to evaluate the consumer’ s application.
In the future, the domestic voluntary carbon offset market may be largely superseded by a
mandatory U.S. trading program for greenhouse gas emissions. Even if it is, there may be
grounds for government oversight of the voluntary market today. Oversight may be
desirable, for example, to protect consumers and the public interest, to allow learning for
regulators, and to provide greater certainty for investors.
Not-for-profit organizations and governmental organizations operate under somewhat different bases of
accounting. Generally, not-for-profit organizations are required to use accrual accounting while
governmental organizations are required to use modified accrual accounting for governmental funds and
accrual accounting for proprietary funds.
The accrual basis of accounting recognizes revenues in the accounting period in which they are earned
and become measurable. Expenses should be recognized in the period incurred, if measurable.
The basis period rules to be applied to your share of the partnership’s
non-trading or professional income are described below.
If the partnership carried on a trade or profession in 2011–12 then the basis
period will depend on whether tax has been deducted from that income.
Your share of the partnership’s non-trading or professional income from
which no UK tax has been deducted, ‘untaxed income’, is treated as having
been derived from a ‘notional’ business which you carried on alone.
To strengthen the regulatory arrangements essential for the successful
implementation of international standards, countries should give greater attention
to regulatory preconditions. The relevant international organizations should work
together to develop a consensus on a comprehensive framework of principles for the
regulation of accounting and auditing, and to support the adoption of such a
framework by the competent national authorities.
Adverse Credit History. To be eligible for a Federal PLUS loan,
the borrower may not have an adverse credit history, which is
defined as having a bankruptcy, foreclosure, repossession, tax
lien, wage garnishment or default determination in the last five
years or a current delinquency of 90 or more days.
Alternative Student Loan. See Private Student Loan.
In this manual, we describe a generic accounting system specifically designed for the needs of
state humanities councils. Although not mandatory, the adoption ofthis system would be
beneficial to council fiscal personnel by enabling the data needed for the Federal Cash Transactions Report and the Financial Status Report to be readily abstracted from the general
ledger and the books of original entry. This manual also contains a sample Gifts and Matching
JOlm1al, sample worksheets, and memorandum accounts that can serve as an audit trail for gift
certification letters to the NEH.
This Guide is a companion to the HAP Humanitarian Accountability
and Quality Management Standard (2007), the full text of which is
attached as Annex 1. The Guide follows the structure and format of
the HAP Standard for ease of reference. It is aimed at the leaders,
managers, and staff of humanitarian agencies that wish to improve
the performance of their organisation, at those interested in assessing
the case for seeking humanitarian quality assurance certification by
HAP, and at those with responsibility for achieving compliance with
the requirements of the HAP Standard.
For Anthony (1990), implementing a
control system in an organisation is justified on account of its being the only process through which
company management ensures that the organisation’s objectives are achieved and employed most
effectively. Simons (1995) and Merchant (1982) defend the use of control systems as mechanisms for
managing organisational change.
The accounting information system is the information system par excellence, since it can be
designed to obtain objective (Hopwood, 1972) and quantifiable information (Emmanuel et al., 1985) at
all organisational levels. Out of all the accounting control systems, management control research has
progressively focused on budgeting as the key system (Birnberg et al. 1983) and because it is the most
regularly used for organisational management control (Caplan, 1971).
Chapter 13 - Network security. In this chapter, students will be able to understand: Password policies ensure that users choose effective passwords; user-level security requires a separate account for each user; in share-level security, all users access shares by using the same passwords; a firewall is a hardware or software product that protects a network from unauthorized access, using techniques such as packet filtering, NAT, or proxy servers;...
This textbook is suitable for anyone who wants to obtain a good grounding in financial
accounting, for whatever purpose. It is ideal for students who are starting to study the subject
for A level, Scottish Higher Grade, or General Certificate of Secondary Education examinations,
and for those embarking on their studies with the Open University Certificate in Accounting,
Association of Accounting Technicians, the Institute of Secretaries and Administrators, or any of
the six UK and Irish Chartered Accountancy bodies....
648 About the Authors
Charles Mulford has a doctorate in accounting from Florida State University and is professionally qualified as a Certified Public Accountant (CPA) in Florida and Georgia. Prior to joining the Georgia Tech faculty, he practiced public accounting with the firm of Coopers & Lybrand. He was an audit senior in the firm’s Miami office. Michael F. van Breda teaches at Southern Methodist University where he was chair of the accounting department for a number of years. He is currently Director of the Graduate Certificate Program in Finance and Accounting.
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