Essay on Theory
In this section of Researchomatic you will come across a whole range of essays on accounting theory, each of which is based on diverse topics and enriched with good quality content in order to aid understanding among students. From basic theories on accounting to more complex theories, you will find descriptive essays on all accounting theories in this section.
Us Accounting Standards
US ACCOUNTING STANDARDS An in-Depth study of the accounting treatment of five accounting themes in the USA: with a Comparative between the USA and France Accounting treatment of five accounting themes Introduction There are a lot of differences between the accounting standards of USA and the rest of the world. Especially, on the five ...- 2810 Words
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Principles Of Accounting
PRINCIPLES OF ACCOUNTING Principles of Accounting Principles of Accounting Cost ascertainment or Product Costing The primary concern of cost accounting is to determine the cost of product service, process or an operation. In Cost accounting, a systematic cost determination is attempted by analyzing the cost of a product in terms of cost elements ...- 8479 Words
- 37 Pages
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Accounting
ACCOUNTING Accounting: How does GAAP, FASB, FPC affect pipe line accounting? How does GAAP, FASB, FPC impact pipe line accounting for the oil and gas industry? Introduction In relation to the oil and gas industry, the pipe line accounting is the process of underwriting that is done with the Securities and Exchange Commission ...- 1496 Words
- 6 Pages
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Push-Down Accounting
PUSH-DOWN ACCOUNTING Push-Down Accounting Push-Down Accounting I strongly support the use of push-down accounting. Push-down accounting, also called new basis accounting, is an accounting system in which separate financial statements are prepared for acquired, subsidiary companies that are either wholly or partially owned (the ownership has to be equal to or greater than ...- 651 Words
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Sam Walton
SAM WALTON “Managerial Accounting” Lessons from Sam Walton's Life “Managerial Accounting” Lessons from Sam Walton's Life Sam Walton was the founder of two American retailers, Wal-Mart and Sam's Club. He was the patriarch of the Walton family, one of the richest families in the world. Sam Walton was born on 29th March ...- 687 Words
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Financial Reporting Analysis
FINANCIAL REPORTING ANALYSIS Financial Reporting Analysis Financial Reporting Analysis International comparative financial accounting International comparative financial accounting is a diverse and expanding area of accounting research. Many such studies deal with international harmonization (Emenyonu and Gray 1992; Archer, Delvaille and McLeay 1996; Roberts, Salter and Kantor 1996). These have tended to examine harmonization ...- 1799 Words
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Profitability Versus Liquidity
Profitability versus Liquidity Profitability versus Liquidity Introduction This paper intends to discuss profitability and liquidity. The basic tradeoff between the concepts of profitability and liquidity will be explored. Moreover, important and related aspects of these two concepts will be discussed. The purpose of this paper is to make the reader aware about ...- 609 Words
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Accounting
ACCOUNTING Full Costing Verse Variable Costing: Does The Choice Still Matter? Table of Contents Introduction1 Discussion1 Full Costing (Absorption Costing) Vs Marginal Costing1 Conceptual Framework and Key Assumptions of the Approaches2 Comparison in Absorption Costing Vs Marginal Costing3 Relative Strengths and weaknesses of Absorption Costing Vs Marginal Costing4 Does The Choice Matter? - A Critical Response7 References11 Full Costing Versus Variable ...- 2807 Words
- 12 Pages
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Audit Reforms And Future Developments
Audit Reforms and Future Developments Audit Reforms and Future Developments Introduction The purpose of this paper is to expand the boundaries of our knowledge by exploring some relevant facts and figures relating to the audit reforms and its future development. Most large profit and nonprofits organizations will obtain an annual financial audit. Usually, ...- 1189 Words
- 5 Pages
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Icas
ICAS ICAS - Internal Controls of Accounting System ICAS - Internal Controls of Accounting System ISS Mediclean General Introduction to ICAS The Internal Controls of Accounting System (ICAS) comprises the plan of the organization and the records concerning the safeguarding of assets and reliability of accounting records. These types of controls provide reasonable ...- 4144 Words
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