Accounting Theory Essays and Term Papers
909 Essays on Accounting Theory. Documents 526 - 550
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Lab Budgeting and Cost Accounting Under Drgs
Lab budgeting and cost accounting under DRGs Medical Laboratory Observer, Feb, 1985 by W. Glenn Cannon Cost accounting is not a solution to management problems. It is a management tool designed to provide information that facilitates sound decisions. The two primary objectives of cost accounting are 1) to match cost with revenue and 2) to match resource consumption with the units of service provided. Under the DRG system, matching revenue with cost and evaluating appropriate
Rating:Essay Length: 1,230 Words / 5 PagesSubmitted: March 6, 2010 -
Uk and Us Accounting Standards
In today’s unpredictable stock markets, it is extremely important for investors to expand investments to minimize risk and earn reasonable returns on funds. The diversification does not have to be restricted to domestic companies because of opportunities available in foreign markets. On the other hand, securities analysis becomes more complex because of supplementary variables such as foreign exchange risk, political, economic, cultural diversities, etc. that need to be taken into deliberation in making investment judgment.
Rating:Essay Length: 3,568 Words / 15 PagesSubmitted: March 6, 2010 -
Financial Accounting Statement 142
Financial Accounting Statement 142 Intangible assets are an increasingly important economic resource for many businesses. Intangible assets have also become a greater portion of assets gained in an acquisition or business combination. Therefore, more useful information about intangible assets is needed for both those involved in the transaction and potential investors in the public community. Statement 142 replaces Accounting Principles Board (APB) Opinion No. 17, Intangible Assets in order to produce better information on which
Rating:Essay Length: 1,784 Words / 8 PagesSubmitted: March 7, 2010 -
The Foundations of the Core Values in Western Ethical Theories
The Foundations of the Core Values in Western Ethical Theories Eric Wingrove-Haugland Asst Prof of Morals and Ethics US Coast Guard Academy 15 Mohegan Avenue New London CT 06320 (860) 444-8368 44 Norman Dr, Gales Ferry CT 06335 Ewingrove-Haugland@exmail.uscga.edu I. Introduction In the past few decades, the U.S. military services have initiated fundamental changes in their approaches to ethics, and the service academies have changed the way in which they teach ethics to future officers.
Rating:Essay Length: 5,454 Words / 22 PagesSubmitted: March 7, 2010 -
Accounting 101
Financial Accounting Unit 1 Business and the Role of Accounting A.) D.C. Dawg starts his own business and contributes $6000.00 This shows in the statement of cash flows and it shows in the owner’s equity in looking at total assets D.C. has a ratio of 3:1 dollars invested over his liabilities. For every dollar borrowed he has put up three of his own dollars. As a lender I would see this as a positive. B.)
Rating:Essay Length: 385 Words / 2 PagesSubmitted: March 8, 2010 -
Putting Theories into Practice
Putting Theories into Practice In politics, humans seem to be very contradictory towards one another. Many situations allot for disagreement as well as interesting discussions and conversations. I was watching the presidential debate when my girlfriend started shedding her opinion, which I didn't quite agree with. It was as if she ignored what one candidate said and believed the other because there was a bias in her thinking. That, along with what each candidate was
Rating:Essay Length: 697 Words / 3 PagesSubmitted: March 8, 2010 -
Equity Accounting and Consolidations
Chapter 14 Equity accounting and consolidations Second edition update, June 2005. Fair value adjustments and goodwill [p. 435 et seq.] A parent company rarely acquires a subsidiary at a price equal to the book value of the latter’s net assets. The price it pays reflects its assessment of the cash flows those net assets are expected to generate. The amount may be more or less than book value. As a result, a positive or negative
Rating:Essay Length: 264 Words / 2 PagesSubmitted: March 8, 2010 -
Incorporating Professional Ethics Throughout an Accounting Curriculum - Ethics Article Review
Ethics article Review The article chosen to review is, “Incorporating Professional Ethics throughout an Accounting Curriculum”. This article discusses how many accountant programs struggle to ensure that ethics is set into the business curriculum of a student. Accountant students are training to enter an establishment based on code of conduct and code of ethics. Therefore, accounting programs should accentuate why ethics is a necessary part of the business studies. The assigned reading which is Accounting
Rating:Essay Length: 695 Words / 3 PagesSubmitted: March 8, 2010 -
How Are Ministers Made Accountable
How are ministers made accountable in parliament? (15 marks) Accountability in parliament is the stem of the fundamentals of democracy; it is how we know that the ministers within the party we elect are doing their job correctly and to make sure the minister becomes responsible for any misdeeds or faults while practicing his/her profession. One of the most obvious forms of rendering out the faults of individual ministers is parliamentary scrutiny or to be
Rating:Essay Length: 387 Words / 2 PagesSubmitted: March 8, 2010 -
Autism - Theory of Mind
AUTISM Autism is a rare developmental disorder that affects approximately four in every ten thousand children (Baron-Cohen, Leslie & Frith, 1985). Employing a clinical perspective, Kanner (1943) (as cited in Sachs, 1995) was the first to provide a description on the disorder of autism. However, in the 1970s, Wing (1970) (as cited in Sachs, 1995) applied a cognitive perspective in describing the mental structure of autism. This essay will therefore argue that autism is characterised
Rating:Essay Length: 1,144 Words / 5 PagesSubmitted: March 8, 2010 -
Theory X and Y
douglas mcgregor - theory x y Douglas McGregor's XY Theory, managing an X Theory boss, and William Ouchi's Theory Z Douglas McGregor, an American social psychologist, proposed his famous X-Y theory in his 1960 book 'The Human Side Of Enterprise'. Theory x and theory y are still referred to commonly in the field of management and motivation, and whilst more recent studies have questioned the rigidity of the model, Mcgregor's X-Y Theory remains a valid
Rating:Essay Length: 1,342 Words / 6 PagesSubmitted: March 8, 2010 -
Technology in Accounting
Technology is on a fast track and progresses in some fields take place on a daily basis. This does not exclude the accounting sector, where things are not as simple as keeping books to show profit, loss and the balance in the bank. Financial accounting systems have evolved rapidly over the past decade as companies grapple with the challenges of compressed business cycles, rising customer demand and a globalized, expanding customer base. The accounting
Rating:Essay Length: 664 Words / 3 PagesSubmitted: March 9, 2010 -
Plato Theory of Forms
Plato's Theory of Forms is not something that is easy to understand. According to him the forms are a class concept that is a perfect example of the form itself. To anyone scanning through the forms they might not grasp the full concept Plato is trying to get across. However, if time is taken to examine Plato's theory it can make sense. For Plato everything has a pure form. If you take any property of
Rating:Essay Length: 1,126 Words / 5 PagesSubmitted: March 10, 2010 -
Theory at Work
Theory at Work Introduction Group development and interaction are nothing uncommon in today’s business working environment. The employees may belong to certain groups in the organization. At times, they may be members of more than one group in the organization. In this paper, we will discuss the group theory and its application in the workplace. Groups What is a group? A group can be defined as a small group of people with complementary skills and
Rating:Essay Length: 1,281 Words / 6 PagesSubmitted: March 10, 2010 -
Accounting
The report focus on the financial statement analysis of Tick-Tock during 2005 to 2007.And at the same time provides the recommendation whether to purchase Tick-Tock for $2,000 or continue looking for another business. This financial statement has been divided into three segments: profitability, liquidity and financial stability .The first part is profitability which focuses on different aspect of return on investment & evaluating operating performance ratios. And the second segment concrete on the liquidity, as
Rating:Essay Length: 1,247 Words / 5 PagesSubmitted: March 10, 2010 -
Managerial Accounting Vs Financial Accounting
Managerial and Financial Accounting ACCT/300: Principles of Accounting April 9, 2008 Managerial and Financial Accounting This paper will attempt to differentiate between managerial and financial accounting, the users of managerial and financial accounting and what type of business decisions would be made with the information. Managerial Accounting Managerial accounting provides accounting information to managers who are inside an organization and who directs and controls its operations, to help them make decisions to manage the business.
Rating:Essay Length: 720 Words / 3 PagesSubmitted: March 10, 2010 -
Group Development and Interaction Theory
Group Development and Interaction Theory Within the business setting, the shift from yesterday’s “singular” culture to today’s “team” culture has brought about a new era of learning, development, and innovation. However, this shift has also brought with it a certain amount of dissatisfaction, conflict, and confusion. This paper will focus on the Tuckman Theory, and discuss how Tuckman’s five stages of group development and interaction applies to the work environment and leadership effectiveness. The Tuckman
Rating:Essay Length: 1,822 Words / 8 PagesSubmitted: March 11, 2010 -
The Meaning of Cost Accounting
Meaning of Cost Accounting Previously, cost accounting was considered to be a technique for the ascertainment of costs of products or services on the basis of historical data. In time, due to the competitive nature of the market, it was realized that ascertaining of cost is not as important as controlling costs. Cost accounting started to be considered more as a technique for cost control as compared to cost ascertainment. Due to the technological developments
Rating:Essay Length: 1,345 Words / 6 PagesSubmitted: March 11, 2010 -
Darwin's Theory of Evolution
Darwin's Theory of Evolution - The Premise Darwin's Theory of Evolution is the widely held notion that all life is related and has descended from a common ancestor: the birds and the bananas, the fishes and the flowers -- all related. Darwin's general theory presumes the development of life from non-life and stresses a purely naturalistic (undirected) "descent with modification". That is, complex creatures evolve from more simplistic ancestors naturally over time. In a nutshell,
Rating:Essay Length: 848 Words / 4 PagesSubmitted: March 11, 2010 -
Achievement Motivation Theory
Home » Directory » Management » Management Theory » Human Relations & Resources » McClelland, David Management Theory of David McClelland - Web Listings Information on David McClelland's theories of business management, including articles, reports and McClelland's original writings. Web Listings McClelland - Theory of Needs In his acquired-needs theory, David McClelland proposed that an individual's specific ... High need for power - Management should provide power seekers the ... http://www.netmba.com/mgmt/ob/motivation/mcclelland/ Management Topics in
Rating:Essay Length: 388 Words / 2 PagesSubmitted: March 12, 2010 -
Cyberspace and Modern Political Theory
Cyberspace and Modern Political Theory What is cyberspace? Cyberspace is a special domain that is driven by an electronic network largely transparent. Cyberspace is a series of networks. The term was coined by American writer William Gibson and first used in his 1984 science fiction novel Neuromancer, in which he described cyberspace as a place of "unthinkable complexity." The term has given rise to a vocabulary of "cyberterms," such as cyber cafes (cafes that sell
Rating:Essay Length: 1,518 Words / 7 PagesSubmitted: March 14, 2010 -
Humanism, Behaviorism, and the Cognitive Theory
Humanism, behaviorism, and the cognitive theory Depending on how you look at it humanists, behaviorists, and cognitivists can be very different or very much alike. When looking at the three side by side humanists are the least structured, behaviorists are the most structured, and cognitivists fall somewhere in between. Each theory has its own ideas and ways of learning. Humanism believes learning occurs primarily through reflection on personal experiences. Cognitivism thinks learning occurs primarily through
Rating:Essay Length: 656 Words / 3 PagesSubmitted: March 14, 2010 -
Bridgteon Industries Cost Accounting System
The managerial accounting system at Bridgeton, as it is presented, seems to be lacking detail necessary for efficient analysis. The sections used are sales, direct material, direct labor and overhead by account number, each divided into individual accounts and summed to find totals. There is no separation of fixed and variable costs in any of the accounts, making it difficult to analyze exactly where operations are costing money and, therefore, how they could possibly be
Rating:Essay Length: 1,173 Words / 5 PagesSubmitted: March 15, 2010 -
Accounting Overview
Both Managerial Accountants and Financial Accountants produce reports and information explicit to their position within their company. Financial and Managerial Accountants begin with the same raw data to generate different report. These reports differ and can be used by several audiences for different purposes. Financial Accounting is an analysis of a company’s past performance and is a backward way of thinking. Financial accounting is in plain black and white and leaves little to the imagination.
Rating:Essay Length: 890 Words / 4 PagesSubmitted: March 15, 2010 -
Austins Theory of Law
Laws in the most general sense are rules made by one intelligent being for the guidance of another intelligent being, the former having power over the latter. - All laws are a species of command, a command being an expression of a wish or desire that some other person do something. Commands can only be issued by one who has the power and intention to inflict a sanction in the event of disobedience. - A
Rating:Essay Length: 378 Words / 2 PagesSubmitted: March 16, 2010