Accounting Essays

Differences between financial accounting and management accounting
Example essay. Last modified: 1st Jan 2015
Introduction: It is not so easy to define accounting as this word had many broad applications in the business, but a very precise definition by American accounting association is “the process of measuring, co...

Defining And Evaluating Methods Of Measuring Performance Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: Performance measurement is the performance-based management process which is flowing from the organizational mission and the strategic planning process. Performance measurement are includes the object...

The Impact Of Budgetary Control On Job Performance In An Organisation Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: The effectiveness of any budgetary system depends not only on the appropriateness of its technical characteristics to the particular organisation and environmental circumstances to which it is applied...

Economic Value Added And Shareholder Value Added Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: Agrawal (2007) defines shareholder value added (SVA) as the term used for the difference between the wealth held by the shareholders at the end of a given year and the wealth they held the previous ye...

Research Proposal On Threat To Auditors Independence Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: History reveals that audit is a Latin word meaning “he hears”. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of thei...

Design A Costing System For Use Within An Organization Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: A costing system method means the procedure adopted to ascertain costs. There are several ways of ascertain costs. Companies choose among the alternatives depending on circumstances in which accountin...

Compare The Activity Based Costing Abc With Traditional Costing Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: 1. Introduction The objective for this assignment is to compare the Activity-based costing (ABC) with traditional costing. Andrade, Filho, Maia and Qassim (1997) found out that Activity-based costing ...

Measurement of assets, liabilities and equities in accounting
Example essay. Last modified: 1st Jan 2015
Introduction: Across time, various accounting theories have been developed by a number of well-respected academics. However, the accounting profession is normally failed to embrace these theories. This paper has an...

The purpose of cash budgets
Example essay. Last modified: 1st Jan 2015
Introduction: Cash budget is an inflow and outflow of cash estimate prepared by management in a business for a specific period of time. It helps management in credit control and determines whether there is availabl...

Examining issues with audit quality
Example essay. Last modified: 1st Jan 2015
Introduction: The major accounting scandals occurred worldwide has brought the focus of public to the audit profession and the audit quality. Enron and WorldCom cases in United States and Parmalat case in Europe ar...

Investigating the reasons for why firms change auditors
Example essay. Last modified: 1st Jan 2015
Introduction: The accounting literature offers several potential explanations for why firms change auditors (i.e. auditor switching). These explanations include: changes in company management who may then prefer an...

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipa...

A Definition of Audit Independence
Example essay. Last modified: 1st Jan 2015
Introduction: Independence is fundamentally an attitude of mind for exercise of professional judgment and defined as an abstract concept that is easily subject to misinterpretation. Quality of integrity, objectivit...

History Of The Stewardship Theory Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: The stewardship theory holds a different approach from that of the agency theory, it first premise is that, the company serves a large range of social purposes rather than just trying to maximize the...

The oil and gas industry
Example essay. Last modified: 1st Jan 2015
Introduction: INTRODUCTION The oil and gas industry is essential to survival of the economy for different purposes. The industry provides energy and chemicals to the economy vital for transport, companies and hous...

A Letter From Prison Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: Computer Associates International, Inc. (CA) is a software company which sells software products for business. In the case, according to the Generally Accepted Accounting Principles, revenues for the ...

The Internal Control Weaknesses At Enron Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: The events were finally resulting the filing for bankruptcy in December 2001, started way much before fraud at Enron could be even suspected. Andersen played a major role in the collapse of Enron. A...

Memo On Internal Control Audit Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: The purpose of this memo is to document the audit objectives with related planned audit procedures regarding the Faculty Professional Expense (FPE) accounts audit as well as to identify the internal c...

Carrolls Pyramid Of Corporate Social Responsibility Model Accounting Essay
Example essay. Last modified: 1st Jan 2015
Introduction: In the past, the common perception of a business responsibility was to maximize their firm’s profit. This is because businesses were perceived to always put the shareholder interests first. Howe...

Financial Statements analysis on the basis of total comprehensive i...
Example essay. Last modified: 1st Jan 2015
Introduction: As the main objective of the financial statements to reflect the economic value of a company in order external users make useful economic decision, and due to the last shocking breakthroughs in the fi...

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting
Example essay. Last modified: 1st Jan 2015
Introduction: Social Responsibility’s company is not a new concept in society but progressively expand along with other concepts. Social responsibility’s company which is referred as Corporate Social Re...

Factors that influenced the change in management accounting
Example essay. Last modified: 1st Jan 2015
Introduction: This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management...

What were the business risks Enron faced
Example essay. Last modified: 1st Jan 2015
Introduction: The original business Enron engaged in is natural gas transportation. The accounting Enron adopted is convention accounting that record actual cost and revenue when they generated. During this period,...

External Auditors and their role in the Corporate Governance Framework
Example essay. Last modified: 1st Jan 2015
Introduction: External Auditors check company’s accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such...

The accounting treatment for research and development
Example essay. Last modified: 1st Jan 2015
Introduction: Under IAS 38 Intangible Assets, the accounting treatment for research and development is different. It depends on whether the expenditure is incurred from research or development. In the Ruritanian Ac...