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Deferrals and Accruals, 2006.
A description of deferrals and accruals on balance sheets.
1,143 words (approx. 4.6 pages), 2 sources, APA, $ 39.95
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Abstract
This paper describes deferrals as prepaid expenses and accruals as accrued liability. It explains what these terms mean and how they are found on balance sheets. The paper gives examples of the terms that are described above.
Table of Contents:
Deferrals: Prepaid Expenses
1. Prepaid Expenses Recorded Initially as Assets
2. Prepaid Expenses Recorded Initially as Expenses
Deferrals: Unearned Revenues
1. Unearned Revenue Recorded Initially as Liabilities
2. Unearned Revenues Recorded Initially as Revenues
Accrued Liabilities
Accrued Assets
From the Paper
"Tracy (1997) stated that accrued liabilities is a short-term liabilities that arise from the gradual buildup of unpaid expenses, such as vacation pay earned by employees or profit-based bonus plans that are not paid until the following year. Example of an accrued liability is the salary of the employees. The amounts of such accrued but unpaid terms at the end of the fiscal period are both an expense and a liability (Fess and Niswonger, 1986)."
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Enron, 2006.
A discussion of the Enron scandal.
1,306 words (approx. 5.2 pages), 7 sources, APA, $ 44.95
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Abstract
This paper begins with a general discussion on Enron and continues to provide the details of the scandal surrounding the company. It explains the organizational structure of the scandal and it also names names of those involved. In the conclusion, it explains that the Enron scandal is a classic example of accounting fraud and discusses the disastrous economic, political and social consequences of such financial manipulation .
Table of Contents:
Introduction
The Enron Scandal
Character Personae
Conclusion
Bibliography
From the Paper
"The financial manipulation and deception started from the top management and involved partner firms and auditors. Enron created and partnered with companies such as RADR, Chewco, and Southampton in order to divert money and hide debts. RADR sold windmills to Enron, and sold these windmills back to RADR for a profit that was pocketed by Enron officials. Chewco was formed by Enron's top executives in order to buy shares from California Public Employees' Retirement System (CalPERS). The partnership was then used to transfer Enron's debts to Chewco's. Lastly, Southampton was used by several executives to divert around $19 million to their own pockets."
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The History of Management Accounting, 2006.
A study providing a review of the relevant literature to identify changes in methods of product costing, investment analysis and organizational performance evaluation.
3,967 words (approx. 15.9 pages), 14 sources, MLA, $ 107.95
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Abstract
The paper is based on work by Robert N. Anthony that identified several significant changes in management accounting in recent years, providing an overview of management accounting and how it is used today. The paper discusses the need to go beyond cost accounting to integrate organization theory, behavioral sciences and information theory in a multidisciplinary approach to facilitate managerial decision-making.
From the Paper
"Clearly, managers today need timely information upon which to base informed decisions, and management accounting represents a solid framework in which this information can be gathered, analyzed, interpreted and communicated to those who are in a position to need to know. Not surprisingly, then, management accounting has become a hot topic in recent years, due in large part by the demands from governmental regulatory agencies such as the Securities and Exchange Commission and Internal Revenue Service, that require specific financial measures to be reported."
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California's Accounting Code of Ethics, 2006.
The paper discusses the accounting code of ethics in California.
912 words (approx. 3.6 pages), 4 sources, MLA, $ 32.95
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Abstract
The paper summarises California's accounting code of ethics which has been formulated for accounting professionals to ensure the practice of the profession with integrity and objectivity, honesty, and according to the best accounting practices. The code allows accounting professionals
to be ethical with their clients as well as the accounting system. The paper further explains the requirements of the California Board of Accountancy. The paper discusses accountant-client privilege as well as accountant work product, i.e. the work an accountant performs for a client is the accountant's work product. The paper concludes with the code violations liable to criminal and/or civil action.
From the Paper
"Ethics has always been an important part of business transactions. Freedoms of information, stricter government regulations and electronic media have made ethics even more essential to business practices. California's code of business ethics expects the accountants and accounting related professionals to be ethical with their clients as well as the accounting system.
"In order to perform their work independently and deal with client-accountant relationship Californian system protects accountant-client privilege similar to that of a lawyer-client relationship with a few exceptions.
The accountants have to carryout their work in a professional manner. Code violations such as fraud, misrepresentation, and negligence could make the client liable to civil or criminal liabilities."
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The Financial Accounting Standard Board, 2006.
A discussion of the history and purpose of the Financial Accounting Standard Board.
1,416 words (approx. 5.7 pages), 5 sources, MLA, $ 47.95
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Abstract
This paper gives a background of the purpose and history of the Financial Accounting Standard Board, or the FASB. The FASB was founded with the primary goal of devising the Generally Accepted Accounting Principles in United States. The paper also defines the roles of the various organizations that fall under the umbrella of the FASB, such as the SEC and the PCAOB. The paper focuses additionally of the role of ethics in accounting, especially in relation to the Standards creating by the FASB.
Explain the FASB, SEC and PCAOB
Discuss the Relationship among the FASB, SEC, and PCAOB
Explain Basic Accounting Theories, Assumptions, and Principles
Evaluate the Role of Ethics in Accounting
From the Paper
"To cater to the basic objectives the financial statement is required to be relevant, to be reliable, being comparable as well as being consistent. So as to accomplish its basic objectives the GAAP is required to base on four hypotheses such as Economic Entity Assumption-that assumes the isolation of business from its owners or other businesses; Going Concern Assumption-that assumes the long term operation of business; Monetary Unit Assumption that assumes a stable currency as the unit of record; Periodicity Assumption that assumes the periodical record-ability of the business operations enabling comparison between present and past performances. "
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Financial Trends, 2006.
A discussion on financial trends and business plans.
1,067 words (approx. 4.3 pages), 4 sources, MLA, $ 37.95
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Abstract
This paper begins with a discussion on three major financial trends. It continues to offer graphical representation of key financial ratios and uses these statistics to develop financial recommendations for a company. In conclusion, the author reviews literature that appraises the dangers of basing business decisions solely on financial statements.
From the Paper
"Since then, trends have seemingly begun more gently. DeSimone (2002) noted in 2002 that it was likely the changes to financial landscapes would be gradual, with nothing significant until at least 2010. Within that 'almost trend' environment, one area of finance was expected to see greater growth than others: sales of insurance products to the Hispanic market. A national underwriters' group speculated that the Hispanic population would make up 14% of the U.S. population by 2010, and would account for significant growth in insurance product sales."
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Financial Analysis of Estee Lauder Company, 2006.
This paper contains a fiscal study of the Estee Lauder Company.
1,370 words (approx. 5.5 pages), 1 source, MLA, $ 45.95
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Abstract
Financial ratios are important in determining the relationships between different values in the most important financial accounts used by a company. In many ways, they constitute the easiest way to evaluate a company from a financial and profitability point of view. Each financial ratio targets a particular area of expertise. This report deals with liquidity ratios, profitability ratios, asset efficiency ratios, solvency ratios and market tests in order to build an image of where the Estee Lauder Company is currently standing.
From the Paper
"In the case of Estee Lauder, current ratio followed an ascending trend during the period from 2000 to 2002, only to fall back in 2004 to similar values as in 2000. The current ratio is thus oscillating around value segments of 1.7-2.0, with a mean of 1.8. These values show a consolidated short-term financial solvability for the company. During a five year period, oscillations have been minor in a value set around 1.8, pointing out towards the fact that Estee Lauder is not likely to have difficulties in honouring short-term debts."
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Power in Human Service Organizations, 2006.
This paper examines the role of human service organizations in the non-profit sector by focusing mainly on the healthcare community.
1,493 words (approx. 6.0 pages), 10 sources, MLA, $ 49.95
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Abstract
This well-researched paper explores human service organizations as primary fundraisers for non-profit groups such as hospitals and community centers. This paper details the various aspects of human service organizations which are an essential component in any community. This paper discusses how the monies are raised and then distributed within the actual organization. This paper discusses the numerous tax benefits available to non-profit groups which in turn are used to pay for services as well as staffing. The writer of this paper also touches on the bureaucratic and financial corruption that can and often does exist in these establishments due to the large amounts of monies that are raised. This paper delves into the available strategies to protect certain non-profit groups from misusing the finances raised. The writer discusses how implementing both scientific and business management theories can curtail corruption and mishandling of finances.
From the Paper
"Protecting the company against being financially misused is also something that is seen as being very significant, since there are some nonprofit workers that will try to use and abuse the organization that they work with for their own personal gain (Goehner, 1999). There are individuals like this all over the world, and nonprofit organisations must safeguard themselves against it as much as possible. Many think that it cannot happen to them, but it can, and does (Goehner, 1999). There are several steps that can be taken, however, to protect a nonprofit organization, and the below steps come from Goehner."
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CPA as a Career, 2006.
This articles discusses reasons for becoming a Certified Public Accountant, "CPA".
965 words (approx. 3.9 pages), 4 sources, APA, $ 34.95
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Abstract
The writer discusses that, although there are many professions from which to choose, one may still choose to become a Certified Public Accountant due to interests and passions that are in this field. This includes a passion for numbers and an interest in financial matters.
Some may wish to become a CPA due to the knowledge that CPA's are important to society. Hence, they want to take the necessary exams to be able to qualify as a certified public accountant. There are those that wish to become a part of the important professionals who play essential roles in the maintenance of the society's financial matters, such as the preparation of tax returns for individuals and corporations or the preservation of the nation's finances and accountancy activities.
The writer looks at the accounting side of the profession and the importance of the CPA to society.
From the Paper
"Accounting does not only involve numbers, formulas, and computations. Hence, it also involves one's ability to make good judgments and apply such judgments to the accounting professions. For instance, in an accounting task for a company, it is interesting to know several financial information of a company and then develop solutions or perform actions that can help the company solve financial problems or improve financial conditions.
Another factor that makes accounting interesting is the fact that unlike other professions, accountants are always updated on most economic issues. This is because their job not only depends on the tasks that they are supposed to perform, but also on the knowledge about the everyday economy. In relation, this is also because the responsibilities of a CPA is chiefly based on financial and economic aspects of every organization around him as well as the economic standing of the entire nation."
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