...Bachelor of Science in Accountancy as an in Demand Course in De La Salle Lipa A Term Paper Presented to Ms. Imelda Marquez English Language Area De La Salle Lipa In Partial Fulfillment of the Requirements for COMSKI2 Term 2, School Year 2012-2013 by Pasia, Trishia A. Sumilong, Melissa Mei D. Abstract Many students take up Bachelor of Science in Accountancy in De La Salle Lipa. In this research paper, the being in demand of the course and the effect of having job opportunities after graduating in college in the career choice of the students, the difficult situations they face, how they deal with them and their expectations of their career were being studied. This was done with the use of qualitative method. The researchers interviewed twenty-two (22) Accountancy students about their perceptions on their course. They summarized and concluded their answers to obtain the needed results and they found out that career opportunities really matter in choosing a course because the Accountancy students considered their future in doing this. Though they faced challenges in taking their course, they did their utmost to overcome these and obtain their wanted profession. In addition, they expected to have a good job in the future through this career. This paper further concluded that the students were motivated to study harder and to perform better despite of the difficult situations because of the nice future that was waiting for them and because of their high expectations...
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...The Impact Of InformatiOn Technology On The Accountancy prOfessiOn In Nigeria THE IMPACT OF INFORMATION TECHNOLOGY ON THE ACCOUNTING PROFESSION IN NIGERIA By: Idongesit Efiong Utah ABSTRACT This research focuses on assessing the impact of information technology on the Nigerian Accounting profession by examining four areas: Impact on the public and private sector, the challenges and reaction to the challenges posed by information technological innovation and information technologies enhancing effect on the Accounting profession. INTRODUCTION It is evident that we are in information driven age where information technology is a driving tool in the public and private sectors. The replacement of mainframe computers with personal computers which were affordable to most users has ushered us into an era of proliferation of information, speed of assess to and ability to disseminate information. The information technology revolution has brought about a drastic change in the business environment, its structure and the business process. Information technology has become a strategic tool that drives the strategic initiatives of organizations and businesses. Manual processes have been replaced with automated processes, routine bookkeeping and recording of financial information is being done electronically, and the ease and speed of transacting business has greatly increases. The accountant as a major player in the public and private sectors cannot afford to be left out...
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...THE IMPACT OF INFORMATION TECHNOLOGY ON THE ACCOUNTING PROFESSION IN NIGERIA By: Idongesit Efiong Utah ABSTRACT This research focuses on assessing the impact of information technology on the Nigerian Accounting profession by examining four areas: Impact on the public and private sector, the challenges and reaction to the challenges posed by information technological innovation and information technologies enhancing effect on the Accounting profession. INTRODUCTION It is evident that we are in information driven age where information technology is a driving tool in the public and private sectors. The replacement of mainframe computers with personal computers which were affordable to most users has ushered us into an era of proliferation of information, speed of assess to and ability to disseminate information. The information technology revolution has brought about a drastic change in the business environment, its structure and the business process. Information technology has become a strategic tool that drives the strategic initiatives of organizations and businesses. Manual processes have been replaced with automated processes, routine bookkeeping and recording of financial information is being done electronically, and the ease and speed of transacting business has greatly increases. The accountant as a major player in the public and private sectors cannot afford to be left out. To function properly and competently the accountant must take the changes brought about by information...
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...Transcript of Copy of EFFECTIVENESS OF RETENTION POLICY AMONG ACCOUNTANCY STUDENTS 1. There are no common problems among accountancy students on why they fail their accounting subjects. 2. Retention policy of an accountancy student is very important in order for them to become a Certified Public Accountant. HYPOTHESES INTRODUCTION 1. What are the common problems why accountancy students fail to pass their accounting subjects? 2. What are the advantages and disadvantages of having a retention policy? 3. What retention preparedness program is being used to help accounting students pass their major subjects? Statement of the Problem For student to strive harder to be able to know whether they are fit in the program or not. For accounting instructors to know on what are the students’ perspective on having a retention policy. For Administrators to have an idea on creating a program in the preparation/preparedness for retention policy to all accountancy students. SIGNIFICANCE OF THE STUDY These are some schools who also implement the Retention Policy among Accountancy Students: Review Related Literature The descriptive normative method of research was used with the questionnaire-checklist. Descriptive research, according to James P. Key of Oklahoma State University, obtains information concerning the current status of the phenomena to describe “what exists” with respect to variables or conditions in a situation which involves range from the survey which describes...
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...Chapter 1: The problem and its background Introduction For a long time, India has viewed its sphere of influence as stretching far beyond the subcontinent itself but has had little ability to project this influence beyond its borders. It is only in the last few years that India has been able to become more influential both in the surrounding regions and the world at large. This was mainly anchored on its ‘look east policy’ initiated in the early 1990s that saw the country focus on the East Asia and Pacific regions as an economic framework for expanding ties and promoting economic growth. With the new expanded strategic vision – “Look East” policy 2, India has broadened the definition of its security interest in its strategic economic endeavors. It is generally seen that India’s partnership with ASEAN have had an impact on India’s economic, political, and security related involvement ‘in these larger, concentric coalitions around ASEAN…in East Asia and in the Asian Pacific’ (Gujral, 1996, p. 12). The look east policy has integrated a larger regionalization framework and strategy encompassing the Asia Pacific issues (Scott, 2007). WE ARE TECHNOLOGY THESIS EXPERTS! ORDER NOW! WWW.UKESSAYHUB.COM The Indians-ASEAN links do not only have economic frameworks but strategic underpinnings as well. As Scot (2007) has indicated, china has been a factor in all of the India’s initiatives albeit blurred in economic progressions. Some analysts have argued that the growing...
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...WILEY CPA EXAM REVIEW Financial Accounting and Reporting F O U R T H • concepts • problem-solving E D I T I O N • terms • rules Less Antman and criteria WILEY CPA EXAM REVIEW Financial Accounting and Reporting F O U R T H • concepts • problem-solving E D I T I O N • terms • rules Less Antman and criteria Copyright © 2006, by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-750-4470, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://wiley.com/go/permission. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of...
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...Researches UNDERGRADUATE RESEARCH WORK THE EFFECT OF BROKEN HOMES ON SCIENCE EDUCATION STUDENTS (A case study of some selected secondary school in Sokoto south local government) BY MUSTAPHA ABDULHAMID 0711404245 BEING A PROJECT SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF BACHELOR’S DEGREE IN SCIENCE EDUCATION, EDUCATION CHEMISTRY, DEPARTMENT OF SCIENCE AND VOCATIONAL EDUCATION, FACULTY OF EDUCATION AND EXTENSION SERVICES USMANU DANFODIYO UNIVERSITY, SOKOTO. DECEMBER, 2011 . TABLE OF CONTENTS TITLE PAGE. i APPROVAL PAGE. ii DEDICATION.. iii ACKNOWLEDGEMENTS. iv TABLE OF CONTENTS. vii CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY. 2 1.2 STATEMENT OF THE PROBLEM… 4 1.3 RESEARCH QUESTIONS. 5 1.4 RESEARCH HYPOTHESES. 6 1.5 OBJECTIVES OF THE STUDY. 6 1.6 SIGNIFICANCE OF THE STUDY. 7 1.7 SCOPE AND DELIMITATION OF THE STUDY. 8 CHAPTER TWO REVIEW OF RELATED LITERATURE 2.0 INTRODUCTION.. 9 2.1 CONCEPT OF HOME, SCIENCE STUDENTS AND EDUCATION.. 10 2.2 IMPORTANCE OF THE HOME. 13 2.3 NEEDS OF SCIENCE STUDENTS AS CHILDREN.. 15 2.4 THE ROLE OF HOME IN SCIENCE STUDENTS EDUCATION.. 18 2.5 BROKEN HOMES. 19 2.6 INFLUENCE OF BROKEN HOME ON ACADEMIC ACHIEVEMENT OF SCIENCESTUDENTS 20 2.7 CONCLUSION.. 24 CHAPTER THREE RESEARCH METHODOLOGY 3.1 INTRODUCTION.. 25 3.2 RESEARCH DESIGN.. 25 3.3 POPULATION OF THE STUDY. 26 3.4 SAMPLE AND SAMPLING TECHNIQUES. 28 3.5 INSTRUMENTATION.. 28 3.5.1 VALIDITY OF INSTRUMENT. 29 3.5.2 RELIABILITY OF INSTUMENT. 29 3.6 METHOD OF...
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...However, during the course of your journey ideologies gradually change. Guevara, displaced and exploited Chilean Communist Peruvian Indians and found the remains of the Inca culture, the film shows that grow from the innocent but questioning the future Ernesto "Che", a leading Latin American peoples. Although formed only a small part of the daily de Guevara, Granado Salles and believe it was witnessing the injustices in the leper colony of San Pablo Guevara made his biggest leap of faith. That way, patients were separated literally and symbolically of doctors, nurses and nuns by the treacherous Amazon River. During the celebration of his birthday on the side of doctors, Guevara decide you'd rather spend your time with patients who had become so fond of and despite his severe asthma and protests about the dangers Granado-jumping and nothing to the other side. His journey metaphorically river marks a significant change in identity, the point at which you realize that what people need is not his scientific knowledge as a physician, but his desire for social change. Other particularly poignant moments come when Guevara and Granado refuse to wear rubber gloves to treat people with leprosy because it means a hierarchical division among themselves; At one point in the film, we see both Ernesto and Alberto meeting homeless communist couple is presented as a poor and struggling family. This scene is known as the "turning point" for Ernesto said "It was one p.m. colder...
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...John Rodnie C. Cabarrubias 1-HAC Being an accountancy student in San Beda is very special to all and I should say that the people surround me or even my fellow batch mates have a higher expectations. Even our professors, board of directors and the Rector-President of San Beda College hoping that we will graduate as same time we enter the school. Last May 2012 CPA board licensure examination, a bedan made it at the top. Manuel Buensuceso Jr. was emerged as top 1 on the CPA board licensure examination, garnering a 94.86 percent passing percentage. Based on the Auditorial, his top performance makes him the second bedan in history to make it to the top spot in the CPA board exams. San Beda also receives a 100% SBC passing percentage, meaning all first time takers passed the examinations and with pride and honor San Beda made a celebration to honor their hard work. With a great pride and honor San Beda keep on sharing to all Filipinos that San Beda has a great accountancy program, just because we have the top 1 overall in the CPA board exams. They keep on posting the picture of Manuel in every bit part of the school and even outside of the school. Also they post some pictures and details in some prestigious newspaper in the country (Philippine Daily Inquirer and Philippine Star). The best part is that our fellow accountancy department keeps on reminding the Bedan community that we have it takes to be on the top. June 29, 2012 at Abbey Church a celebration...
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...The ratio analysis of Dell’s and its industry last year financial data is as under: |Ratios |Dell |Industry | |Profit as percent of sales |4.2% |10.39% | |Current ratio |1.19 |1.67 | |Debt to equity ratio |67.49 |48.51 | |ROE 5 yr average |35.74% |24.46% | The computer hardware industry attracts its potential customers by offering greatest, fastest and latest products, Dell need an increase in their engineering, research and development to sale percentage. Dell should focus on the areas where they have expertise and not put their hands on everything. They could rethink of pushing into the expanded exposure into retail stores. Dells liquidity and return on investment ratios are quite strong. If they are able to increase their profit margins within their operating performance, it will provide higher net income which in turn would enhance the asset utilization. The current ratio compares firm’s liquid assets with its short term liabilities....
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...Foundations in Accountancy 1 2 FOUNDATIONS IN ACCOUNTANCY “The accountancy profession at every level is constantly evolving to meet the needs and demands of how businesses operate and nowhere is this more apparent than at an accounting-support level. The accounting technician of today and tomorrow needs a rigorous and flexible qualification to help them contribute to business performance and an ever-changing business landscape. ACCA’s suite of entry-level awards – Foundations in Accountancy – has been developed after consultation with all our key stakeholders, with employers and students in mind. This suite of qualifications includes a revised Certified Accounting Technician (CAT) Qualification, which will provide employers with access to competent and ethical technicians, trained to consistent standards, with built-in flexibility to allow for skills to be tailored to meet different business needs and environments. And it will offer those starting out in their accountancy career flexible and tailored routes to accounting-support roles, leading to high-performing and rewarding career options for those who progress to the ACCA Qualification.” Aude Leonetti Acting executive director – learning 3 INTRODUCTION ACCA’s entry-level suite of awards – Foundations in Accountancy – is being introduced after detailed consultation which commenced in 2008 with ACCA stakeholders, including employers, learning providers, members, students, other professional accountancy bodies and regulators...
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...will be able to: state the meaning and scope of cost accounting; explain the objectives of cost accounting; differentiate between cost accounting and financial accounting; state importance of cost accounting; explain limitations of cost accounting. 27.1 MEANING AND SCOPE OF COST ACCOUNTING Cost accounting is the process of determining and accumulating the cost of product or activity. It is a process of accounting for the incurrence and the control of cost. It also covers classification, analysis, and interpretation of cost. In other words, it is a system of accounting, which provides the information about the ascertainment, and control of costs of products, or services. It measures the operating efficiency of the enterprise. It is an ACCOUNTANCY 95 MODULE - 6B Elementary Cost Accounting Cost Accounting : An Introduction internal aspect of the organisation. Cost Accounting is accounting for cost aimed at providing cost data, statement and reports for the...
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...INTRODUCTION The learner brings an accumulation of assumptions, motives, intentions, and previous knowledge that envelopes every teaching/learning situation and determines the course and quality of learning that may take place Biggs’s understanding of the determining influences students may have on the teaching/learning environment . and it said to be that assumptions, motives, intentions, and previous knowledge that the students have may influence student success. Many students face considerable difficulty in successfully completing accounting. The amount of material typically covered is substantial and the course requires of the student a significant increase in motivation, analytical ability, and academic effort over the usual principles. Factors that are beyond the control of students but may affect their academic performance include institutional issues such as fast changing environment, large class size and heavy teaching load for the instructor. There may also be limited availability of supplemental instruction or tutoring assistance. All of these factors may adversely affect the probability of student success in understanding accounting. The purpose of this study is to investigate some of the factors that may influence student academic performance in accounting. Identifying the factors that are positively related to performance should enhance faculty understanding of the problems related to student failure in accounting. In addition, identifying these factors...
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...ACCOUNTING FRAMEWORK History of Accounting That's Summa Story! From the oaves to Cafe Paoioli By Derry Cotter, FCA Accountants are generally recognised as making a valuable contribution to society, by providing the information that allows entrepreneurship to flourish, business to operate efficiently, stakeholders' interests to be protected, shares to be fairly priced, and taxation and audit requirements to be satisfied. Accounting, however, has not always enjoyed such an established position, and today there is often a tendency to take our profession's status for granted. It is interesting, therefore, to examine the factors that have brought accounting to the preeminent place that it occupies today. Our story begins in primitive times, when cave dwellers collected enough food to satisfy their daily requirements. Before long, the more enterprising among them would set aside some for future use. In effect that was surplus capital, and it represented the first step towards the accumulation of wealth. Soon, they 50 were exchanging their surplus for commodities owned by different cave dwellers. This exchange, which constituted a form of barter, was the first step in the development of a system of commerce.' Record keeping is thought to have begun around 4,000 BC in Babylonia and Assyria. Chatfield- describes the Babylonians as obsessive bookkeepers, with records being kept by scribes, who are regarded as the predecessor of today's accountants. Hundreds of scribes were...
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...Accountancy is the production of financial records for organizations and shows readers in money terms the economic resources the company has under its control and represents it in terms of relevance and does this faithfully. Accounting is called “the language of business” because it acts as a vehicle for a business entity to report their financial information to groups of people outside of the company’s day to day activities. Some researchers believe the earliest instance of accounting was from a cave engraving in South Africa that was dated 76,000 years old. However the earliest proven accounting records have been dated back 7,000 years ago and were found in Mesopotamia. The people of the time relied on its primitive practices to record the growth of crops and herds. In Iran during the 4th and 3rd century, socioeconomic situations led to unequal distributions of wealth and so the leaders and priests appointed people to look after the financial matters. Godin Tepe, an archaeological site in western Iran, scripts only containing tables with figures were found. In Tepe Yahya, an archaeological site found in the Kerman Province in Iran, the scripts contained geographical representations as well. In both sites buildings containing large rooms for storage crops had tokens that were used for bookkeeping purposes on clay scripts which represented a cognitive leap for mankind. (Accountancy, n.d.) These early practices of record keeping were used mainly for the record keeper and...
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