Book Description This introductory accounting course presents a complete accounting cycle of a proprietorship and a partnership. Topics include analyzing transactions, journalizing, posting, petty cash, financial statements and adjusting and closing entries. Accounting concepts are introduced using a modern business with owners that students can relate to in each cycle.
Book DescriptionThe FASB current text is a topical integration of currently effective accounting and reporting standards. Material is drawn from FASB Statements of Financial Accounting Standards and FASB Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Volume I (General Standards) contains those standards that are generally applicable to all enterprises. Volume II (Industry Standards) contains specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards. Intended a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory.
This research seeks to provide comprehensive coverage of forensic accounting skills and techniques in fraud investigation in the Nigerian public sector. It is a work in Accounting with a wide range of topics relevant to many students of accounting and other related fields. The research is also relevant to managers and decision makers alike in both the private and public sector of the economy who desire forensic accounting knowledge especially in the area of fraud investigation and effective control. The research provides an indepth coverage of the skills and techniques forensic accountants used in fraud investigation that will help other accounting professional bodies in performing the same function with specific focus on public sector environment. Moreso,the research widely covers the relevance of forensic accounting skills and techniques in fraud investigation with particular references to Anti-Corruption Agencies in Nigeria.
The only guide to accounting tailor-made for Canadians, now revised and updated Job prospects are good for those looking to enter the Canadian accounting industry, and Accounting For Canadians, Second Edition is the essential resource for anyone interested in doing so. Packed with the information accountants and auditors who work in public and private industries and in government need to know in order to stay on the right side of Canadian accounting law, the book is also a must-have for salary accountants working for accounting, tax preparation, bookkeeping, and payroll services firms. Essential reading since the new GAAP became mandatory for publicly accountable enterprises and government business enterprises at the beginning of 2011 Covers the new International Financial Reporting Standards Addresses new standards for private enterprises that business leaders need to know Still the only trade book that covers Canadian accounting practices The ideal book for both accounting professionals as well as students who are currently working towards a degree in accounting or auditing services, Accounting For Canadians For Dummies provides the applicable and helpful advice that you need to succeed.
Intangible Assets do not have any physical presence and therefore the evidence of their existence is not always visible and this poses a major problem in accounting for. Nevertheless, Research and Development (R&D) helps to create intangible assets through its innovation. Therefore, there is a need for classifying the R&D costs into recurring and non-recurring expenditure for the purpose of accounting for R&D costs. Indian Accounting Standard AS26 and International Accounting Standards IAS38 deal with the accounting for Intangible Assets. The present book, therefore, provides a conceptual framework of Accounting Standards and a comparison of the Indian AS with that of the IAS. This book consists of seven chapters. The book is mainly for the academicians, researchers and the students of Commerce and Management at post Graduate level and as well as for the Professional Courses. The book is focused on Accounting Standards covering Indian and International Accounting Standards; Research and Development - Trends and Progress; Accounting Treatment of Intangible Assets of Select Units; and Financial Performance of the Select Units.
Book DescriptionLinking financial accounting principles to real-world hospitality management applications In Hospitality Financial Accounting, the authors behind North America's leading accounting textbooks present financial accounting principles to hospitality students with a clear and fascinating introduction to a complex topic that is crucial to the success of any hospitality business. Addressing a wealth of accounting topics specific to the hospitality industry, as well as more general financial issues, this full-color presentation takes a proven pedagogical approach designed to help students learn how to study and manage their tasks. It provides all of the support students need to succeed, both in their course of study andin their future hospitality careers. Special features of this outstanding learning tool include: Strict focus on accounting topics relevant to the hospitality industry The Navigator Learning Guide, proven to help students improve their study skills Action Plans and Demonstration Problems that develop problem-solving skills User-oriented exercises that demonstrate the relevance of accounting to hospitality students The Hilton Hotels 2001 annual report, which illustrates key concepts using real-world financial statements Complete with scores of helpful drawings, charts, and tables, Hospitality Financial Accounting is the ultimate resource for students who need to grasp theprinciples of financial accounting and learn to apply them to real-world hospitality management.
Book DescriptionWork more effectively and gauge your progress as you go along! This Accounting Cycle Tutorial CD-ROM that is designed to accompany Kimmel’s Financial Accounting: Tools for Business Decision Making, 3rd Edition contains many useful tools that detail how, what, and why students should study accounting. Such features include the learning styles quiz, interactive self-study and self-test questions, and new tutorials. Now in its Third Edition, Financial Accounting, by Kimmel, Weygandt, and Kieso has been test and approved in the classroom. This best-selling text has helped students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions. Financial Accounting provides students with an understanding of those concepts that are fundamental to the use of accounting. Starting with a "macro" view of accounting information, the authors present real financial statements and establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate students by grounding the discussion in the real world, showing them the relevance of the topicscovered to their future career.
This text-workbook, combined with Peachtree Accounting for Windows and the student template disk, provides a comprehen-sive approach to understanding Peachtree Accounting. The program provides extensive coverage of accounting topics and offers a balance between reading and hands-on activities. The text and template disk are compatible with Peachtree for Windows Versions 3.0 and 3.5.
Global effective corporate and auditing scandals experienced in especially 21. Century and has re-emphasized all auditing practices causes the concept of forensic accounting. Forensic accounting functions as a bridge between law and accounting sciences, and it plays an active role in determination, prevention and deterrence of fraud and corruption mostly experienced in corporate and in the legal process initiated against fraud and corruption. Forensic accounting requires to have knowledge and skills in many fields particularly accounting, auditing and law, and many other branches of science such as statistics, mathematics, information technology, and psychology; so it is important tool in the fight against fraud and corruption.
Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.*Adopts an international perspective while addressing unique accounting issues*Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students
The manuscript measures accounting conservatism in Indian, US and Japanese companies using Book- to Market ratio. It also identifies the industry-wise variations in accounting conservatism in above countries. It explains the accounting choices through which conservatism is practised by Indian companies. It also focuses on four explanations for existence of conservatism viz., contracting, litigation, taxation and regulation. The manuscript also explains the relevance of the accounting conservatism by evidencing that it is used by investors in decision making.
With easy-to-understand explanations and real-life examples, Management & Cost Accounting For Dummies provides students and trainees with the basic concepts, terminology and methods to identify, measure, analyse, interpret, and communicate accounting information in the context of managerial decision-making. Major topics include: cost behaviour cost analysis profit planning and control measures accounting for decentralized operations budgeting decisions ethical challenges in management and cost accounting
In this book, we tried to investigate a relationship between accounting quality and method of financing. In other words, we investigated an impact of accounting quality and investment restrictions and methods of financing. Furthermore, we used controlling variables like size of company, tangibility, leverage, ROE in order to evaluate the performance of company’s investment. Following we used two methods of least-squares and endogenous switching regression and results indicated that internal information played a complementary role for accounting quality and by improving accounting quality; impact of asymmetry information on cash flow investment will decrease. Moreover, there was a negative and significant relationship exists between accounting quality and cash flow investment. In other words, by improving accounting quality; cash flow investment will decrease, and it leads to reduce financial restrictions. Following, we tested impact of accounting quality on bank credits and capital rising.Consequently, by increasing accounting quality, the amount of credit banks will increase. Meanwhile, there was not significant relationship between accounting quality and capital rising.
Keep your budget on track and your business booming with QuickBooks 2014 All-in-One For Dummies! QuickBooks is your one-stop shop for taking care of all those financial chores that are essential to keep your small business up and running, and this all-in-one guide makes managing your books easier than ever. Written by CPA and trusted financial author Stephen L. Nelson, this popular For Dummies bestseller has been updated for the latest version of QuickBooks and financial practices. You'll find eight self-contained minibooks that start with the basics of bookkeeping and accounting and walk you all the way through creating business plans and taking advantage of other business resources. Helps you understand accounting procedures and concepts, set up QuickBooks for your business needs, and start speaking the language of finance Explains how to invoice customers, pay vendors, monitor inventory, track accounts, and computer employee wages and payroll deductions Covers important accounting tasks like preparing financial statements, filing taxes, planning a budget, developing a business plan, forecasting, and assessing the health of your business Includes eight minibooks: An Accounting Primer, Getting Ready to Use QuickBooks, Bookkeeping Chores, Accounting Chores, Financial Management, Business Plans, Care & Maintenance, and Additional Business Resources Don't put off those pesky accounting tasks any longer! QuickBooks 2014 All-in-One For Dummies makes managing your business finances a snap and gives you the confidence to tackle the books like a pro.
Remove built-in supply chain weak points to more effectively balance supply and demand Demand-Driven Inventory Optimization and Replenishment shows how companies can support supply chain metrics and business initiatives by removing the weak points built into their inventory systems. Beginning with a thorough examination of Just in Time, Efficient Consumer Response, and Collaborative Forecasting, Planning, and Replenishment, this book walks you through the mathematical shortcuts set up in your management system that prevent you from attaining supply chain excellence. This expanded second edition includes new coverage of inventory performance, business verticals, business initiatives, and metrics, alongside case studies that illustrate how optimized inventory and replenishment delivers results across retail, high-tech, men's clothing, and food sectors. Inventory optimization allows you to avoid out-of-stock situations without impacting the bottom line with excessive inventory maintenance. By keeping just the right amount of inventory on hand, your company is better able to meet demand without sacrificing the cost-effectiveness of other supply chain strategies. The trick, however, is determining «just the right amount»—and this book provides the background and practical guidance you need to do just that. Examine the major supply chain strategies of the last 30 years Remove the shortcuts that prohibit supply chain excellence Optimize your supply/demand balance in any vertical Overcome systemic weaknesses to strengthen the bottom line Inventory optimization is benefitting companies around the world, as exemplified here by case studies involving Matas, PWT, Wistron, and Amway. When inefficiencies are built into the system, it's only smart business to identify and remove them—and implement a new streamlined process that runs like a well-oiled machine. Demand-Driven Inventory Optimization and Replenishment is an essential resource for exceptional supply chain management.