Accounting concepts

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  • Content: The role of accounting, the regulatory framework, the conceptual framework of accounting, accounting standards and concepts, elements of financial statements and their recognition criteria, alternative methods of valuation, alternative theories of accounting, reporting and disclosure of performance.

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  • AccountingCoach.com is designed to help people without an accounting background easily understand accounting concepts at no cost. By investing thousands of hours, we have created clear and concise accounting information for both business people and students of all ages. We understand how difficult accounting can be. That's why we have ensured that each accounting topic includes a clear explanation, reinforcing drills, Q&A, puzzles, dictionary of terms, etc.

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  • It is in compliance with the earnest requests of colleagues and friends that I have embarked on the task of editing a handbook of governmental accounting. Practitioners in the private sector, public administrators, and students in colleges and universities will find this handbook a useful reference. We hope our readers from a diverse range of fields will use it to gain understanding and familiarity with government accounting concepts.

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  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

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  • Accountants also need to be good communicators, not just in the way they present accounting information on paper, but also in how they verbally communicate the significance of the information they prepare. An accountant can obviously arrange the financial figures so as to present the information in as meaningful a way as possible for the people who are going to use that information.

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  • Some 20 years ago, after years of teaching corporate finance and writing related textbooks and casebooks, I began teaching healthcare financial management in the University of Florida’s Master of Health Administration (MHA) program. The move prompted me to write my first healthcare finance textbook, Understanding Health Care Financial Management. The book was designed for use in health services administration financial management courses in which students had prerequisite courses in both accounting and corporate finance.

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  • This examiner-reviewed Interactive Text contains comprehensive coverage of all aspects of the syllabus. Chapters are interspersed with numerous examples and questions to demonstrate key concepts, techniques and knowledge.

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  • Recently open licensed and updated, this Textbook Equity edition contains the complete and original content of the eighth edition of "Accounting Principles Vol 1: Financial Accounting", by Edwards, Hermanson, & Maher, successfully used by professors for over 15 years. It includes ample examples demonstrating the concepts, key terms, self-tests with exercises, problem multiple choice, true false, alternate problems, critical thinking exercises, and answers.

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  • The ACCA F3 Exam Kit complements the F3 Complete Text by giving you the chance to practice exam-style questions covering accounting techniques, concepts and regulations.

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  • By the end of this chapter, you should be able to:  Explain and use basic financial terms and concepts.  Define the key financial statements and accounting equations and explain their purposes and contents.  Describe the different forms of business structure and recognize similarities and differences among them. Change is a given in business today, and managers are expected to do more and understand more than they ever had to in the past. How often have you heard statements just like these—often from your own managers?...

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  • In our recent book, Free Cash Flow and Shareholder Yield: New Priorities for the Global Investor (John Wiley & Sons, 2007), we offered a comprehensive introduction to the opportunities and challenges inherent in today’s equity markets. By looking beyond the many obfuscations of traditional generally accepted accounting principles (GAAP) accounting, we endeavored to provide the informed investor with the tools necessary to navigate a changing investment landscape.

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  • Tham khảo sách 'healthcare finance an introduction to accounting and financial management third edition', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • 12.1. Introducing Accounts The concept of user accounts is central to Mac OS X's security approach. Like the Unix under its skin (and also like Windows XP and Vista)

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  • The book contains fresh to help you learn best, whatever your learning style, To understanding what you learning style is, spend about ten minutes to take the learning style quiz at the book's companion site.

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  • In contemporary debates about democratic governance, the concept of accountability is hard to avoid. At least from a European perspective, recent innovations in political and administrative decision-making have multiplied opportunities for citizens to hold to account those who exercise governmental authority. Or so we are told. Whether busy modernizing constitutional structures or realigning public services along market-led lines, our political representatives have proclaimed a new era of open and responsive government.

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  • Many students view the introductory tax course as an impossible task of learning the Inter- nal Revenue Code. The Code, which is the statutory basis of the federal income tax system, is complex and can be intimidating to students and tax professionals. However, we feel strongly that tax education can be interesting and, with the straightforward yet complete coverage in Concepts in Federal Taxation, offer a refreshing, thought-provoking textbook.

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  • When I first began discussing the concept of a book on governmental accounting for nonaccountants, the publisher, John Wiley & Sons, Inc., asked a good question: “Who would be interested in a book on governmental accounting who is not an accountant?” The quick answers were obvious—bond underwriters and investors, lawyers, elected officials, financial and other managers working in government, labor unions, and so forth.

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  • Bertrand and Mullainathan (1998) illustrate the potential power of designs that consider interactions across governance mechanisms. They examine the impact on executive compensation of changes in states’ anti-takeover legislation. Adoption of anti-takeover legislation presumably reduces pressure on top managers. They attempt to distinguish between optimal contracting and skimming theories in explaining observed contracting arrangements.

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  • You likely have a general concept of what accountants do. They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject.

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  • Certified in Financial Forensics, a specialty credential of the AICPA. The CFF encompasses fundamental and specialized forensic accounting skills that CPA practitioners apply in a variety of service areas, including: bankruptcy and insolvency; computer forensics; economic damages; family law; fraud investigations; litigation support; stakeholder disputes and valuations. The CFF is one of four AICPA specialty credentials, the others being Personal Financial Specialist (PFS), Accredited in Business Valuation (ABV) and Certified Information Technology Professional (CITP)....

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