Forensic Accounting Essays and Term Papers
390 Essays on Forensic Accounting. Documents 301 - 325
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Cost Accounting Ethics Essay
Accounting has a long history of being an ethical profession. In recent years, however, some companies have asked their accountants to help “manage earnings.” What does it mean to manage earnings? Who is more likely to be involved in such a situation, the financial accountant or the management accountant? Why? Do you believe that managing earnings is ethical? Discuss the rationale for your answer. The major role of financial reporting is to effectively communicate financial
Rating:Essay Length: 562 Words / 3 PagesSubmitted: June 1, 2010 -
Abc Cost Accounting
: back to the early 1980s, established by three entrepreneurs, Abbott, Guidry, and Scott. They recognized an opportunity in the water purification equipment industry and created a niche manufacturing company producing high quality brass valves. With Steve Abbott's business sense, John Scott's established rpnlttot:~-' .. manufacturing industry, and Roland Guidry's administrative expertise; the founders 0 )ducts quickly grew their company into the leading water purification supplier. They cllversified their product line quickly adapting the manufacturing-
Rating:Essay Length: 277 Words / 2 PagesSubmitted: June 2, 2010 -
Khantal Accounting
What was the Khantal president attempting to accomplish with the Account Management System? Are these sensible goals? The president wanted to move away from their traditional financial accounting categories, they wanted to classify organizational costs as Order related or Volume costs. He wanted to allocate resources so that we could increase profits while maintining a return on employed capital in excess of 20%. They were indeed sensible goals, the president wanted to increase profitability by
Rating:Essay Length: 380 Words / 2 PagesSubmitted: June 3, 2010 -
Forensics - Short Tandem Repeat
Genotype Profiles for Six Population Groups at the 13 CODIS Short Tandem Repeat Core Loci and Other PCRBBased Loci Bruce Budowle Senior Level Scientist Tamyra R. Moretti Research Biologist Scientific Analysis Section Forensic Science Research Unit Federal Bureau of Investigation Quantico, VA Short tandem repeat (STR) loci are highly polymorphic polymerase chain reaction-based (PCR-based) genetic markers for characterizing biological material (1-4). In fact, 13 STR loci were selected for use in the Combined DNA Index
Rating:Essay Length: 519 Words / 3 PagesSubmitted: June 3, 2010 -
Accounting Standards
Accounting Standards and Their Importance AS-1: DISCLOSURE OF ACCOUNTING POLICIES The following is the text of the Accounting Standard (AS) 1 issued by the Accounting Standards Board, the Institute of Chartered Accountants of India on 'Disclosure of Accounting Policies'. The Standard deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements. AS-2: VALUATION OF INVENTORIES A primary issue in accounting for inventories is the determination of the value at which
Rating:Essay Length: 2,172 Words / 9 PagesSubmitted: June 3, 2010 -
Accounting Information Systems
The first chapter is an overview of Accounting Information Systems. .Accounting Information Systems - a collection of resources, such as people and equipment to transform data into information. .An organization depends on Information Systems in order to stay competitive. .Two types of user in accounting information: external and internal. External users include: Stockholders, investors, creditors, government agencies, customers and vendors, competitors, labor unions, and the public. They depend on a variety of outputs from an
Rating:Essay Length: 408 Words / 2 PagesSubmitted: June 4, 2010 -
Financial Accounting
ACCT 2301 THE ANNUAL REPORT PROJECT DUE DATE FOR ANNUAL REPORT BOOKLET OR IF YOU USE THE INTERNET THE COPIES OR BOOKLET WITH THE 4 Financial Statements: MARCH 22, 2005 NOTES TO THE FINANCIAL STATEMENTS: APRIL 12, 2005 DUE DATE FOR FINAL PROJECT: MAY 3, 2005 (Beginning of class) Instructions: You must choose a U.S. Company that is publicly traded on the NYSE or the NASDAQ that has inventory and cost of sales in other
Rating:Essay Length: 1,517 Words / 7 PagesSubmitted: June 4, 2010 -
Managerial and Financial Accounting Report
Managerial and Financial Accounting Repor Managerial Accounting and Finance Foundations FIN 540 February 27, 2006 Financial Accounting vs. Managerial Accounting The key difference between financial and managerial accounting is that financial accounting is aimed at providing information to parties outside the organization. In contrast, managerial accounting information is aimed at helping managers within the organization make decisions. According to Kieso and Weygant, financial accounting is the process that culminates in the preparation of financial reports
Rating:Essay Length: 865 Words / 4 PagesSubmitted: June 9, 2010 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
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 -
Jawaban Soal Latihan Intermediate Accounting Contingent Liability 2011
"An existing condition, situation, or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) to an enterprise that will ultimately be resolved when one or more future events occur or fail to occur." ("Accounting for Contingencies," Statement of Financial Accounting Standards No. 5 (Stamford, Conn.: FASB, 19), par. 1). Typical Gain Contingencies are: Possible receipts of monies from gifts, donations, and bonuses. Possible refunds from the government in tax
Rating:Essay Length: 308 Words / 2 PagesSubmitted: May 1, 2011 -
Accounting of Forest Carbon Sinks
Today, forests in the northern hemisphere are a sink for carbon dioxide (CO2) from the atmosphere, partly due to changes in forest management practice and intensity. Parties of the Kyoto Protocol had the option to elect to account for direct human-induced carbon (C) sources and sinks from land management activities since 1990. The effect of age–class structure of a forest landscape resulting from past practices and disturbances before the reference year 1990 should be excluded,
Rating:Essay Length: 352 Words / 2 PagesSubmitted: May 4, 2011 -
The Politics of Accounting Standards
The Politics of Accounting Standards Over the past two decades there has been a growing controversy over the rules set forth involving the expensing of stock options. The big debate is between whether companies should have to expense stock options on their income statement, or just disclose the cost of the options in the footnotes and not actually record an expense. FASB has been pushing toward making it mandatory to expense stock options at the
Rating:Essay Length: 926 Words / 4 PagesSubmitted: May 5, 2011 -
Accounting
Akuntansi merupakan determinan dari sebuah ideologi yang mendominasi. Sebab sebagai sebuah informasi bisnis, akuntansi didesain sedemikian rupa untuk memenuhi kepentingan pihak-pihak "penguasa" dalam konteks dimana ideologi tersebut berada. Ketika akuntansi digunakan pada basis masyarakat sosialis maka akuntansi akan memperoleh implikasi nilai berupa kolektivisme, egalitarianisme serta kontra strata-hirarkis. Begitupun sebaliknya, akuntansi akan terkena dampak nilai-nilai individualistis, egosentris, dan logosentris manakala ia diterapkan dalam konteks masyarakat yang kapitalistik. Inilah yang menjadi karakter mendasar dari akuntansi. Bahwa ia
Rating:Essay Length: 608 Words / 3 PagesSubmitted: May 6, 2011