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| Accounting Harmonization among ASEANIntroduction Accounting harmonization is not a new phenomenon among accounting professionals. Since 1973 when The International Accounting Standards Board (IASB) was established, harmonization of international accounting standards has been underway for many countries around the world. The basic premise for harmonization had been to create uniformity of standards and practices so that countries may trade freely, account for trade without having to incur costs in conversion standards Word Count :1540 words - Date added to the site : May 1, 2006 -Subject :Accounting Auditing “The auditors should have detected the inventory fraud. This is basic accounting. This is Auditing 101.” (Paul A. Manion, Phar-Mor’s lawyer) According to my view it is correct that, external auditors does only random checks, it is the responsibility of management and internal auditors to count and verify the inventories. Plus there was also mentioned in the article that, an external inventory counting company was hire to take the inventory and if the CEO has no objection to the figure the external auditor have no question to go against the CEO decision. Word Count :805 words - Date added to the site : May 1, 2006 -Subject :Accounting Balance Of Budget King County's budget is its spending plan -- its blueprint -- for providing vital services to our 1.7 million residents. The law makes it very clear that county budgets must balance. None of us can spend more than we have. King County is no different. Word Count :2410 words - Date added to the site : May 1, 2006 -Subject :Accounting BOP and Fiscal Deficit Fiscal deficit and Balance of Payments (BOP) are the major twin effects of a country’s macroeconomic planning and budgeting. At the same time a government is required to deal with critical aspects of budget like trade growth, savings, investment climate, employment and interest rates as a control measure for acceptable fiscal deficit and healthy BOP levels. Word Count :652 words - Date added to the site : May 1, 2006 -Subject :Accounting Business Accounting We will first calculate some accounting ratios and see what light these ratios can shed on their respective financial status. Only the liquidity ratios namely the current ratio and the acid test ratios can be calculated as unfortunately we do not have the Profit and Loss Statement because that would have enabled us to calculate the profitability ratios. We do not have comparative (prior years) balance sheets either to enable us to calculate efficiency ratios like ‘inventory turnover ratio’ or ‘debtors to sales’ or ‘creditors to purchase’ ratios. Word Count :682 words - Date added to the site : May 1, 2006 -Subject :Accounting Capital Budgeting "If markets are informationally efficient then financial statement analysis is a waste of time.” Discuss this view in the light of theories and evidence of which you are aware concerning the informational efficiency of capital markets. Word Count :598 words - Date added to the site : May 1, 2006 -Subject :Accounting Cash Budget Cash budget basically is a budget plan for business owners and business managers, which is made in relation to set certain targets in regard to cost of production, sales and profit to achieve their goals with in a specific time period. However, it is very important to know certain aspects before preparing a cash budget. Word Count :728 words - Date added to the site : May 1, 2006 -Subject :Accounting Cash flow Consider the project with the following expected cash flows: Year Cash flow 0 - $600,000 1 70,000 2 140,000 3 +$600,000 If the discount rate is 0%, what is the project's net present value? If the discount rate is 5%, what is the project's net present value? What is this project's internal rate of return? Word Count :730 words - Date added to the site : May 1, 2006 -Subject :Accounting Development of Accounting Practices in the United Kingdom Regarding the accounting standards that are being maintained globally, it is interesting to note that there are differences in the manner in which the UK accounts operate. It must be noted that there are significant advantages as well as disadvantages in these processes. In contrast to the IAS, UK accounting standards appear to have standards of another plane. This is to say that they operate in a domain of their own. However, this is something that is interesting to study because of the provisions that these methods may provide. Word Count :505 words - Date added to the site : May 1, 2006 -Subject :Accounting Ethics in the Accounting Industry In spite of the ubiquitous presence of ethically sensitive issues and situations in their working lives, accountants seem to ignore the ethical aspects of their working lives. Some might think that the recent emergence of ethics as a legitimate and respectable field of scholarly effort is in itself a sign of great promise and great things to come. I hope this is the case; but it will be so only if we make it so. For, it is also true that the recent upsurge in scholarly activity must be set against decades in which little ethics research was performed. Word Count :2736 words - Date added to the site : May 1, 2006 -Subject :Accounting | |||
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