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Essays 631 - 660

Creative Accounting Incentives and Maintenance

share price performance. There are also the wider culture issues that encourage this and place an onerous duty on those who may be...

Stock Options and FASB

were worth absolutely nothing. Because of this scenario, the FASB wants companies to value options, to provide shareholders with a...

Accounting Comparison of the United States Safeway Company and the United Kingdom Sainsbury Company

and Elliott, 1998). The aims of the ASC were numerous, firstly they defined the accounting concepts under SSAP2 Elliot and Elliott...

Australian Corporations Act of 2001 and Public Company Directors

that this move was constitutional (Lexis, 2004). The idea may have been to increase protection for shareholders and develop unifor...

Cost Accounting and its Historic Uses

use historic cost methods, he or she would value business (b) based on the price business (a) paid for the acquisition, rather tha...

Deceptive Reporting and Methodologies for Financial Accounting

is precisely what Enron did (Thomas, 2002). Because of this, Enron, before everything collapsed, boosted valuation estimates, with...

Marginal Costing and Total Costing Uses

ability to include overhead and indirect costs, and the ability to make allowances for past and future outlays. In many ways we ma...

Article Analysis: Financial and Accounting Topics from the Wall Street Journal

This 12-page paper analyzes financial and accounting articles from the Wall Street Journal. There are 5 sources listed in the bibl...

Business Importance of Inventory Accounting

Well also offer an explanation of simplified LIFO, which is fast outpacing FIFO as the inventory accounting method of choice. What...

Benefits of Process Based Accounting

process based accounting system at its plant in Plymouth, Minnesota (Pare, 1993). In order to implement this system, during the in...

Historical Cost Concept

valuation that are excessive where prices may have dropped. This is why revaluation is becoming more appropriate when seeking to g...

Pericles' Funeral Oration as Reported by Thucydides

way of life is unique when compared to that of our neighbors. Only in Athens can a citizen, no matter what class or social distinc...

Accounting Practice and the Use of Mathematics

can do on silicon. But that is not math. That is accounting. Real math is not crunching numbers but contemplating them and the mys...

Cost Distribution and Production Costs

the determination of the overheads in advance of the period we are budgeting for. Once we have the actual rates needs then we will...

Cycles in Accounting

The second step is to post the transactions to the General Ledger (Mount San Jacinto College, 2003). The General Ledger is a compa...

'Conservative' Accounting Approach of Microsoft

to accounting, much of which is exemplified in the use of the cookie jar. Microsofts Approach Microsoft has taken pride in ...

Elizabeth Ashbridge and a Letter From Her Husband

I know that my treatment of you was unforgivable and added to your other burdens of sorrow: although a man has the right to discip...

Cecelski's Along Freedom Road

those societal institutions, such as schools and churches, which had grown out of the post-slavery era and reflected black cultura...

Accounting for Impairment of Assets

to implement IASC in the union by 2005 nearly 80% backed the move ((Journal of Accountancy, 2001). In addition more than two thir...

Costing Case Study in Management Accounting

in this calculation and the contribution will be the net income. As a result the net income is the contribution 54 x...

Convenience Store Management Accounting

at least two other kinds of retail establishments, gas stations and grocery stores. They could maintain competitive prices on gas...

Employers and Employees and Financial Accounting Information

private company there may be a high level of power but this may also act against the company if the figures or performance is not ...

Decisions on Capital Budgeting

x = 15.53% 1(b). Retained Earnings Break Point Equity = 60% = 0.6...

Gross Domestic Product Economic Indicator Importance

make business decisions and prepare for future trends. In looking at the GDP it is important to realize that a true historical ...

The Peloponnesian War as Described by Thucydides

At the beginning of this extended speech, the representative from Corcyra prefaces his narrative of events with an appeal that is ...

Fictitious Trebor Company's Accounting Approaches

invested equity is larger than the required equity rate of return (Johnson, 2002-2003). The DCF method is used when prospective di...

Accounting and White Collar Employment in 'Down and Out in White Collar America' by Nelson Schwartz

This has been especially true in accounting. Twenty years ago, the profession of accounting mainly focused on spreadsheets and the...

Accounting and Gross Domestic Product

balance sheets, cash flow statements and other accounting-specific functions. This even tends to be the case even when the account...

Analysis of the 2002 Sarbanes Oxley Act

included in this Act is criminal provisions that aimed at preserving evidence of fraud (Leahy, 2003). This means that CPAs and aud...

Asian Economic Crisis of the 1990s and its Causes

in the way it was controlled. The actual value was pegged to a basket of currencies. However, in reality there was a closer link t...