Xem 1-20 trên 305 kết quả Accounting practices
  • Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2] The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing....

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  • revised and updated Second Edition of the guide that lets you turn your adequate practices into Best Practices Accounting Best Practices provides you with the most advanced techniques and strategies available today to help your business cut costs and improve accounting operations-regardless of your company's size or holdings. Accounting expert Steven Bragg has updated the Second Edition to include fifty new best practices, expanded appendices, and a new chapter on finance.

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  • FLOYD A. BEAMS, PH.D., authored the first edition of Advanced Accounting in 1979 and actively revised his text through the next six revisions and twenty-one years while maintaining an active professional and academic career at Virginia Tech where he rose to the rank of Professor, retiring in 1995. Beams earned his B.S. and M.A. degrees from the University of Nebraska, and a Ph.D. from the University of Illinois.

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  • This text is aimed at students of economics and the closely related disciplines of accountancy and business, and provides examples and problems relevant to those subjects, using real data where possible. The book is at an elementary level and requires no prior knowledge of statistics, nor advanced mathematics. For those with a weak mathematical background and in need of some revision, some recommended texts are given at the end of this preface.

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  • revised and updated Second Edition of the guide that lets you turn your adequate practices into Best Practices Accounting Best Practices provides you with the most advanced techniques and strategies available today to help your business cut costs and improve accounting operations-regardless of your company's size or holdings. Accounting expert Steven Bragg has updated the Second Edition to include fifty new best practices, expanded appendices, and a new chapter on finance.

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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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  • Thomas Ahrens Ph.D., is a Senior Lecturer in Accounting at the London School of Economics where he has been working since 1996. His research is mostly qualitative. It is broadly concerned with accounting and organisational process. Thomas has compared management accounting practices in contemporary British and German firms and studied the uses of performance measurement systems in a large U.K. restaurant chain. He has also written on comparative and case study research in accounting. Thomas’ latest research project is investigating performance measurement in British and German banks.

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  • Creative accounting is nothing new. It has been a temptation and a problem from the moment that accounting principles were first used to report on business performance. There is an old joke about the accountant who is asked to add up two and two and who produces the response ‘What would you like the answer to be?’ It is an appropriate reminder that financial measurement is not an exact science. In fact this old joke provides a good starting point because it leads to a helpful working definition of creative accounting.

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  • Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of the 'true and fair' view requirement and the link between taxation and accounting.

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  • Appendix E - International financial reporting standards. After completing this chapter, students will be able to: Explain the reasons for differences in accounting practices across countries, understand the role of the International Accounting Standards Board (IASB) in the development of International Financial Reporting Standards (IFRS), recognize the major differences between U.S. GAAP and IFRS.

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  • Chapter 12 - Financial statement analysis. In this chapter, you will learn: Perform vertical analysis, perform horizontal analysis, use ratios to analyze a company’s risk, use ratios to analyze a company’s profitability, distinguish persistent earnings from one-time items, explain quality of earnings and distinguish between conservative and aggressive accounting practices.

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  • Chapter 4 - Accounting for merchandising businesses. Previous chapters have discussed accounting for service businesses. These businesses obtain revenue by providing some kind of service. This chapter introduces accounting practices for merchandising businesses.

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  • Chapter 1: Introducing financial accounting. The goals of this chapter are: Explain the purpose and importance of accounting; identify users and uses of, and opportunities in, accounting; explain why ethics are crucial to accounting; explain generally accepted accounting principles and define and apply several accounting principles; define and interpret the accounting equation and each of its components.

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  • administrative expenses, being treated as period costs. ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.

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  • The accounting department is a cost center. It does not directly generate revenues, but rather provides a fixed set of services to the rest of a company, and is asked to do so at the lowest possible cost. Consequently, the accounting staff is called upon to process transactions, write reports, create new processes or investigate old ones—while doing so as an ever-shrinking proportion of total expenses.

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  • The book is designed to give students both a conceptual understanding and a practical use of internal accounting information. The structure and sequence of topics in the book were carefully planned to serve as a basis for developing ...

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  • The accounting department is a cost center. It does not directly generate revenues, but rather provides a fixed set of services to the rest of the company, and is asked to do so at the lowest possible cost. Consequently, the accounting staff is called upon to process transactions, write reports, create new processes or investigate old ones—while doing so as an ever-shrinking proportion of total corporate expenses.

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  • .“These best practices provide the road map that is key to running a world-class consulting practice.” —David Smart, VP, System and Technology Services, The CIT Group, Inc. “Practical, actionable, and full of insight. If you are starting your own consultancy, looking to advance in your career as a consultant, or looking to take your consultancy to the next level, you will find the hands-on information you need in this book.

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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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  • The purpose of this book is to provide a straightforward but thorough introduction to accounting and finance for executives and managers who are studying these subjects, formally, for the first time. It is an entry-level text to be used before moving on to more advanced material. A high degree of practicality and relevance are introduced with a strong ‘real world’ flavour supported by examples from leading international companies. The glossary of terms is designed to be as comprehensive as possible so that readers can obtain clear guidance at a time when they most need it....

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