Nature of accounting

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  • Chapter 1 - Uses of accounting information and the financial statements. Chapter 1 explores the nature and environment of accounting, with special emphasis on the users and uses of accounting information. It introduces the four basic financial statements, the concept of accounting measurement, and the effects of business transactions on financial position. This chapter concludes with a discussion of ethical considerations in accounting and a supplement entitled "How to Read an Annual Report."

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  • This revision of Principles of Accounting is based on an understanding of the nature, culture, and motivations of today’s undergraduate students and on extensive feedback from many instructors who use our book. These substantial changes meet the needs of these students, who not only face a business world increasingly complicated by ethical issues, globalization, and technology but who also have more demands on their time.

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  • An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. This information is needed by owners, managers, creditors, and governmental agencies. An individual who earns a living by recording the financial activities of a business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by the accountant.

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  • E very antiaircraft gun in Richmond seemed to thunder at once. The sky above the capital of the Confederate States filled with black puffs of smoke. Jake Featherston, the President of the CSA, had heard that his aviators called those bursts nigger-baby flak. They did look something like black dolls— and they were as dangerous as blacks in the Confederacy, too. U.S. airplanes didn’t usually come over Richmond by daylight, any more than Confederate aircraft usually raided Washington or Philadelphia or New York City when the sun was in the sky.

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  • This work develops and defends a structural view of the nature of mathematics, which is used to explain a number of striking features of mathematics that have puzzled philosophers for centuries. It rejects the most widely held philosophical view of mathematics (Platonism), according to which mathematics is a science dealing with mathematical objects such as sets and numbers—objects which are believed not to exist in the physical world.

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  • Chapter 2 - Principles of accounting and financial reporting for state and local governments. After studying Chapter 2, you should be able to: Explain the nature of the three major activity categories of a state or local government: governmental activities, business-type activities, and fiduciary activities; explain the components of GASB’s integrated accounting and financial reporting model;...

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  • Chapter 2 - The nature of costs. The topics discussed in this chapter are: Opportunity costs, cost variation, cost–volume–profit analysis, opportunity costs versus accounting costs, cost estimation, costs and the pricing decision.

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  • (BQ) Part 2 book "Business accounting and finance" has contents: The nature of costs; relevant costs, marginal costs, and decision-making; the control budget and variance analysis; financing the business, and the cost of capital; investment appraisal and the capital budget.

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  • (BQ) Part 1 book "Public sector accounting" has contents: The nature of the public sector, performance measurement, fundamentals of accounting, budgetary policies and processes.

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  • Chapter 11 - Long-term assets. Chapter 11 covers the management issues associated with the acquisition, operation, and disposal of property, plant, and equipment, natural resources, and intangible assets, as well as the concepts and techniques of depreciation, depletion, and amortization.

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  • Rather than focusing on earlier treatments, based largely on the simplifications of geometrical acoustics, Physical Principles of Medical Ultrasonics examines concepts of wave acoustics, introducing them in the very first chapter. Practical implications of these concepts are explored, first the generation and nature of acoustic fields, and then their formal descriptions and measurement. Real tissues attenuate and scatter ultrasound in ways that have interesting relationships to their physical chemistry, and the book includes coverage of these topics.

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  • A concise account of international law by an experienced practitioner, this book explains how states and international organisations, especially the United Nations, make and use international law. The nature of international law and its fundamental concepts and principles are described. The difference and relationship between various areas of international law which are often misunderstood (such as diplomatic and state immunity, and human rights and international humanitarian law) are clearly explained.

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  • Senator Edwards is not alone in observing a lack of accountability in America’s democracy. Indeed, both popular and academic media offer considerable support for this sentiment. The popular Cable News Network (CNN) criticized “government, big business, and special interest groups” for enriching themselves at the expense of the common electorate and characterized elected offices as “accountability free zones” while arguing that “our government no longer works for us.”2 Important scholars like John Matsusaka have added weight to this type of argument.

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  • Individuals accounted for the majority of listed subjects in the SARs; however, filers noted a few as business entities and, in some cases, identified a family’s trust fund or retirement plan. Approximately 65 percent of the subjects found in the 641 SARs were either: a) associated with some kind of business (named or un-named) or occupation13 ; b) identified by a job title, profession or other reference (Physician, Attorney, Restau- rant Owner, Retired, etc.); or c) identified by a business name or the nature of the business if the subject was listed as a company.

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  • The ‘ideology’ of professional regulation can be viewed not simply as a mask for the profession’ s activities but is implicated in the conditions that make accountancy possible. The discourses that surround professions and are promoted by professionals are understood to form an integral part of the social practices that facilitate, maintain and promote the occupation.

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  • Over the last several decades, the standards of US GAAP and associated guid- ance have grown to many thousands of pages. By contrast, IFRS is substantially shorter in length. The principles-based nature of IFRS standards may facilitate an enhanced focus on the economic purpose of a company’s business activities in its financial reports. This may make it possible for businesses to produce financial reports that are less complex for investors and other users of financial information.

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  • Investments can be accounted for in a variety of ways depending upon the nature of the investment instrument. We will begin this chapter by looking at the accounting for bonds, or debt securities. Once we’ve completed our discussion of debt securities we will move on to the accounting for equity securities.

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  • Chapter 8 - Reporting and interpreting property, plant, and equipment; natural resources; and intangibles. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time;...

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  • Chapter 25 - Capital budgeting. After studying this chapter you will be able to: Explain the nature of capital investment decisions; identify nonfinancial factors in capital investment decisions; evaluate capital investment proposals using (a) payback period, (b) return on investment, and (c) discounted cash flows; discuss the relationship between net present value and an investor's required rate of return;...

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  • The Czech National Bank (CNB) is another central bank that has been able to achieve price stability irrespective of its negative equity situation (other examples include Slovakia, Israel, Mexico and Thailand). This country case has been described by Frait (2005), Cincibuch et al. (2008, 2009) and Frait and Holub (2011), who stressed the non-inflationary nature of the CNB’s accounting losses related to large FX reserves and assessed the bank’s ability to get out of its negative equity situation in the future without resorting to faster price growth.

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