Accounting Theory Essays and Term Papers
909 Essays on Accounting Theory. Documents 751 - 775
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Financial Accounting
• What is the history of this company? A brief history of Pier 1 is that the company established its corporate headquarters in Fort Worth, Texas in 1966, with 16 store locations. In 1970; Pier 1 went public and became listed on the American Stock Exchange, then in 1972 joined the New York stock exchange, having 123 stores that had 100% of sales at that time. In the new millennium Pier1 launched their online market.
Rating:Essay Length: 494 Words / 2 PagesSubmitted: June 10, 2010 -
Prospect Theory
Prospect theory Prospect theory was developed by Daniel Kahneman and Amos Tversky in 1979 as a psychologically realistic alternative to expected utility theory. It allows one to describe how people make choices in situations where they have to decide between alternatives that involve risk, e.g. in financial decisions. Starting from empirical evidence, the theory describes how individuals evaluate potential losses and gains. In the original formulation the term prospect referred to a lottery. The theory
Rating:Essay Length: 832 Words / 4 PagesSubmitted: June 11, 2010 -
Fair Value Accounting
CONTENTS 1. INTRODUCTION..............................................................................................................................52. BACKGROUND................................................................................................................................53. THE FAIR VALUE MODEL...............................................................................................................83.1 DEFINITION ...............................................................................................................................83.2 ARGUMENTS IN FAVOUR OF FULL FAIR VALUE ...................................................................93.3 CRITICISMS OF THE FAIR VALUE MODEL............................................................................103.3.1 Relevance of fair value for banks' accounting practices ..............................................113.3.2 Reliability of fair value .....................................................................................................113.3.3 Comparability of financial information ...........................................................................123.3.4 Impact on the stability of the system..............................................................................134. APPLICATION OF THE FAIR VALUE MODEL .............................................................................134.1 GENERAL POINTS ..................................................................................................................134.2 APPLICATION OF FAIR VALUE TO FINANCIAL INSTRUMENTS ..........................................144.2.1 Instruments with an active market..........................................................................................154.2.2 Financial instruments
Rating:Essay Length: 1,331 Words / 6 PagesSubmitted: June 12, 2010 -
Mass Society Theory
History of Mass Society Theory Comprised a vast workforce of people who lived isolated and unfulfilled lives. They were slaves to jobs, bosses and living in crowded urban settings . Their lives were consistent with Marx’s “alienated masses” Scholars blamed the media for the rise of fascism History of Mass Society Theory During the 1920’s, Hearst and Pulitzer changed their ways and became serious about reporting the news The American Society of Newspaper Editors formed
Rating:Essay Length: 616 Words / 3 PagesSubmitted: June 13, 2010 -
Accounting Principals
Memo In any business no matter how big or small financial statements are crucial if achieving success is the ultimate goal. There are three main types of financial statements, they are: Income statement, balance sheet and statement of owner’s equity. All three of these financial statements can be looked upon to see where changes can be made in a company to ensure better success. The income statement is important because it presents the revenues
Rating:Essay Length: 397 Words / 2 PagesSubmitted: June 13, 2010 -
Analysis of the Uncertainty Reduction Theory on Interpersonal Communication
Analysis of the Uncertainty Reduction theory on interpersonal communication Through this paper I will conduct an analysis of the uncertainty reduction theory and will then apply it to my own experience here in Colorado university. This theory has been subject to many articles and studies in the communication and social departments. Indeed, studying this theory can help us understanding human relations in interpersonal communication. Each of us has been one day confronted to uncertainty, whereas
Rating:Essay Length: 1,486 Words / 6 PagesSubmitted: June 13, 2010 -
Accounting Ethics
When examining the effect of open marketing on the profession of accounting it is important to view it from three perspectives: the client's, the profession's, and society's. Additionally, two key areas that are affected by marketing must be addressed, these are concerning competition, and ethical implications. Marketing in public accounting is here to stay therefore making an argument against its existence would be fruitless; however, in order to achieve maximum benefit to the firm, the
Rating:Essay Length: 1,865 Words / 8 PagesSubmitted: June 17, 2010 -
A Theory of Knowledge - Mental Constructs
A Theory of Knowledge: Mental Constructs "This is a pen." While there are many variations between the possibilities of things being pens, this is one of them. Even if I were dreaming, or a brain in a vat, I would know that this is a pen. I know that this is a pen because I have a mental construct of what a pen is. What I do not know is if I am really holding
Rating:Essay Length: 3,684 Words / 15 PagesSubmitted: July 28, 2010 -
Agnew's Strain Theory
The general strain theory, created by Robert Agnew, was an explanation of why individuals respond to stress and strain with crime. Also the general strain theory also states that strain leads to delinquency. Strain is a result of failure to succeed at the goals set by society. Success is based upon fame and wealth, when individuals failed to achieve certain goals they experienced strain, which can lead to frustration and depression. People often compare themselves
Rating:Essay Length: 1,705 Words / 7 PagesSubmitted: July 28, 2010 -
Accounting
EX 19-2 a. Cost of goods sold: Sales $7,000 Less gross profit 265,000 Cost of goods sold $510,000 b. Direct materials cost: Materials purchased $303,000 Less: Indirect materials $ 32,000 Materials inventory 35,000 67,000 Direct materials cost $236,000 c. Direct labor cost: Total manufacturing costs for the period $620,000 Less: Direct materials cost $236,000 Factory overhead 112,500 348,500 Direct labor cost $271,500 EX 19-10 Predetermined overhead rate 1,400,000/30,625 = $45.71 per labor hour EX 19-14
Rating:Essay Length: 1,562 Words / 7 PagesSubmitted: February 8, 2011 -
Psychology Theories and Self Reflection
Psychology Theories and self-reflection Kathleen McKenna NorQuest College Psych 1060 & Section one Assignment One Jocelyn Beaudette-Hodsman November 9th, 2010 ? Psychology Theories and Self Reflection According to the Webster's dictionary the word psychology means "the science of mind and behaviour" (Merriam-Webster's, 2010). There are many different theories that have influenced psychology, but when I look at my life there are three that stand out from all the rest that I will be talking
Rating:Essay Length: 1,783 Words / 8 PagesSubmitted: April 20, 2011 -
Accounting
Appendix B Profitability Analysis Solutions to Questions B-1 Absolute profitability measures the impact on overall profits of adding or dropping a particular segment, such as a product or customer, without making any other changes. B-2 Relative profitability involves ranking segments, each of which may be absolutely profitable, for the purpose of making trade-offs among the segments. Such trade-offs are necessary when a constraint exists. Otherwise, they are not necessary. B-3 Every business that seeks to
Rating:Essay Length: 403 Words / 2 PagesSubmitted: April 20, 2011 -
Individual Case: Bill and Account Collectors
Individual Case: Bill and Account Collectors Human Resources Management Lea Purdy Table of Contents Job Specifications…………………………………………………………. 3 Selection System…………………………………………………………... 4 Interview Process………………………………………………………...... 5 Training Programs…………………………………………………………. 6 Performance Appraisal…………………………………………………….. 7 Appendix A: Interview Questions…………………………………………. 8 Appendix B: Performance Appraisal Form………………………………... 9 Job Specifications: The individual performing the duties of the Bill and Account Collector will have many responsibilities including, but not exclusive to the following: One must first insure that the billing is correct. From
Rating:Essay Length: 1,147 Words / 5 PagesSubmitted: April 22, 2011 -
An Examination and Application of Subculture Theories to Prison Violence.
Abstract Theories of prison violence and behavior are often divided into the indigenous model or importation model. This paper utilizes Irwin and Cressey's (1962) importation model and integrates it with elements of Miller's (1958) theory of a lower-class subculture explain prison violence. The paper also examines other relevant theories of violent subcultures to enhance the argument that most prison violence is not indigenous to the prison but is brought to the institution as part of
Rating:Essay Length: 3,660 Words / 15 PagesSubmitted: April 23, 2011 -
Reinforcement Theory - Obod
University of Wales SUBJECT: ORGANIZATIONAL BEHAVIOUR AND ORGANIZATIONAL DEVELOPMENT. LECTURER: MR.MANJIT SINGH SUBMISSION DATE: 05.12.2008 (DUE DATE) WORD COUNT: 4115 ASSIGNMENT BY: "APPLICATION OF REINFORCEMENT THEORY TO SHAPE EMPLOYEE BEHAVIOR." TABLE OF CONTENTS CHAPTER TOPIC PAGE 01 INTRODUCTION 4 02 DISCUSSION AND ANALYSIS 2.1 OVERVIEW 5 2.2 REINFORCEMENT THEORY (reshaping behavior) 6-11 2.3 FORCES FOR CHANGE 11 2.4 WHY EMPLOYEE RESISTANCE TO CHANGE 11-14 2.5 OVERCOMING RESTRAINING FORCES OF CHANGE (reshaping behavior) 15 2.6
Rating:Essay Length: 5,316 Words / 22 PagesSubmitted: April 23, 2011 -
Adult Theory Eucation
Abstract Our academic system has grown in reverse order. Subjects and teachers constitute the starting point, learners are secondary. In conventional education the learner is required to adjust themselves to an established curriculum. Too much of learning consists of substitution of someone else's experience and knowledge. Psychology teaches us that we learn what we do. Experience is the adult learner's living textbook. This article will examine accounting programs of a college and the adult education
Rating:Essay Length: 2,342 Words / 10 PagesSubmitted: April 25, 2011 -
Accounting
Accounting view points The adoption of a particular viewpoints of accounting is a function of a range of factors including history and culture, soceital values, the nature of economic activity and the objectives of those who prepare intrepret and apply accounting information. The established objective of the accounting is the measurement and reporting of the economic activity of an entity. Then, there are significant changes to reporting by entities because of the consideration of the
Rating:Essay Length: 930 Words / 4 PagesSubmitted: April 26, 2011 -
Accounting Degree and Career Path
Most accountant and internal auditor positions require a bachelor's degree in accounting or a related field. For example, to begin an accounting or auditing position in the Federal Government, a person usually need to have 4 years of college education, in which 24 semester hours are spent on accounting or auditing, or an equivalent combination of education and experience. While many employers prefer applicants with a master's degree in accounting or a master's degree in
Rating:Essay Length: 324 Words / 2 PagesSubmitted: April 26, 2011 -
How I Survived Kidnapping from up Six Economic Theories
How I survived kidnapping from UP six economic theories By Robina Gokongwei-Pe UP School of Economics Sunday, May 25, 2008 (Editor's note: We stole this speech of Robina Gokongwei-Pe from the UP School of Economics website. Robina was the guest of honor during their Recognition Day last April 25.) Thank you very much, Prof. Dante Canlas, for your wonderful, wonderful introduction. Dean Emmanuel de Dios — Dean de Dios was my professor of international trade
Rating:Essay Length: 2,734 Words / 11 PagesSubmitted: April 27, 2011 -
Game Theory in Business
game theory in business is a very complicated one which is always hard to discribe here It was one of those beautiful June mornings when all of New York City seems solar-powered: bright, fast, and teeming with energy. I was walking down Sixth Avenue to the hotel where Ivan Seidenberg and I would hold the first official meeting of the management teams of Nynex and Bell Atlantic - the initial step in creating what we
Rating:Essay Length: 611 Words / 3 PagesSubmitted: April 27, 2011 -
McI Worldcom Accounting Scandal
WorldCom, originally Long Distance Discount Services (LDDS) was formed in 1994 with the take over of several telecommunications companies including Communications Group, Inc, and WilTel Network Services (Funding Universe, 1999). WorldCom's CEO Bernard Ebbers, who had also been LDDS's CEO since 1985 had a history of acquiring other telecommunications companies, which paid off in 1998 with the $37 billion purchase of MCI (Funding Universe, 1999). The two companies merged and became MCI WorldCom, "one
Rating:Essay Length: 1,142 Words / 5 PagesSubmitted: April 28, 2011 -
Audit and Accountancy
Audit management Audit management is responsible for ensuring that board-approved audit directives are implemented. Audit management oversees the internal/external audit staff, establishes audit programs, and hires and trains the appropriate audit personnel. The staff should have the necessary skills and expertise to identify inherent risks of the business and assess the overall effectiveness of controls in place relating to the company's internal controls. Internal audit is a function setup the organisation to reduce the risk
Rating:Essay Length: 4,156 Words / 17 PagesSubmitted: April 29, 2011 -
Accounting for Leases - Ias 17 Leases
Introduction IAS 17 Leases sets out the treatment for reporting lease transactions in the financial statements. Leases are a major source of finance to a business and it is important that the financial statements disclose sufficient information to the readers of the financial statements. IAS 17, paragraph 10, states, "whether a lease is a finance lease or an operating lease depends on the transaction rather than the form of contract". Substance over form Information in
Rating:Essay Length: 494 Words / 2 PagesSubmitted: April 30, 2011 -
Careers in Accounting
CAREERS IN ACCOUNTING ABSTRACT Many of us probably have made up our minds on which career path to follow. There are myriad of careers in business that people may decide to follow. One of the career options is accounting. Accounting is the study of how businesses track their income and assets over time. Accountants engage in a wide variety of activities besides preparing financial statements and recording business transactions including computing costs and efficiency gains
Rating:Essay Length: 1,777 Words / 8 PagesSubmitted: April 30, 2011 -
Concept Comparison and Analysis Across Theories Paper
Concept Comparison and Analysis across Theories The process of choosing a nursing model or theory to guide one's clinical practice, curriculum development or theoretical framework for research can be facilitated by analysis of and comparison of existing theories. The concept of care is a core concept common to many nursing theories. Caring is considered by many as one central feature within the metaparadigm concept of nursing knowledge and practices (Watson & Smith, 2002, p. 456).
Rating:Essay Length: 1,966 Words / 8 PagesSubmitted: May 1, 2011