...Accredited Tertiary Courses Listing 2012 Accredited Tertiary Courses Listing 2012 – as at 26 September 2012 1 2012 Accredited Undergraduate Courses AUSTRALIAN CAPITAL TERRITORY The Australian National University University of Canberra NEW SOUTH WALES Australian Catholic University Australian Institute of Higher Education Avondale College Charles Sturt University Kings Own Institute Macquarie University Southern Cross University Top Education Institute The University of New England The University of New South Wales The University of Newcastle The University of Sydney University of Technology, Sydney University of Western Sydney University of Wollongong Williams Business College NORTHERN TERRITORY Charles Darwin University QUEENSLAND Australian Catholic University Bond University Central Queensland University Christian Heritage College Griffith University James Cook University Queensland University of Technology The University of Queensland The University of Southern Queensland University of the Sunshine Coast SOUTH AUSTRALIA Flinders University Kaplan Business School The University of Adelaide University of South Australia Open Universities (conferred by Uni of SA) TASMANIA University of Tasmania VICTORIA Australian Catholic University Cambridge International College Carrick Higher Education Deakin University Holmes Institute Holmesglen Institute of TAFE La Trobe University Melbourne Institute of Technology Monash University Northern Melbourne Institute of TAFE RMIT...
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...PUBLIC FINANCIAL MANAGEMENT AND CONTROL LAW FIRST PART General Provisions FIRST SECTION Purpose, Scope and Definitions Purpose Article 1- The purpose of this Law is to regulate the structure and functioning of the public financial management, the preparation and implementation of the public budgets, the accounting and reporting of all financial transactions, and financial control in line with the politics and objectives covered in the development plans and programs, in order to ensure accountability, transparency and the effective, economic and efficient collection and utilization of public resources. Scope Article 2- This Law covers the financial management and control of public administrations within the scope of general government, encompassing public administrations within the scope of central government, social security institutions, and local administrations. Without prejudice to the provisions of international agreements, the utilization and control of European Union funds and domestic and foreign resources allocated to public administrations shall be subject to the provisions of this Law. (Amendment: 22.12.2005 - 5436/10-b art.) Regulatory and supervisory agencies are subject only to the Articles 3, 7, 8, 12, 15, 17, 18, 19, 25, 42, 43, 44, 47, 48, 49, 50, 51, 52, 53, 54, 68 and 76, 78 of this Law. Definitions Article 3- Particularly, in the enforcement of this Law; a) Public administrations within the scope...
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...China’s budgetary system Year III Finance and Banking Balea Calin Dobrovolschi Natalia 2012 Content Introduction………………………………………………………………..pg 3 Traditional Budget Accounting…………………………………...……… pg 3 1.Taxonomy of Chinese Accounting……..…………….......................... pg 3 1.1 The Domain of Budget Accounting……….…………...………... .pg 3 1.2 Chinese units……………………………………………………... pg 4 2. Public Financial Management Process……………………..……….. pg 4 Conventional Budget Accounting …………………………………………pg 5 1. Overall and Unit Budgets…………………….…………………….. pg 5 2. Characteristics of the Chinese Budget Accounting System ….….…..pg 6 2.1 Accounting as a Budget Tool…………………….…………….. pg 6 2.2 Characteristics…………….…………………….……………… pg 7 The 1994 Budget Law………………………………..…………………… pg 8 1. Scope…….……………………………………………………….....pg 8 2. Institutional structure…………………………………………….....pg 8 3. Budget policy……………………………………………………….pg 9 3.1 General Policy…………………………………………………. pg 9 3.2 Separate Revenue System……………………………………....pg 9 3.3 Dual Budgeting System………………………………………...pg 10 3.4 Functional Classification of the Budget………………………...pg 10 3.5 Increased Budgetary transparency………………………………pg 11 3.6 Increased Effectiveness in resource utilization………………….pg 11 Further development………………………………………………………...
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...a. Duties i. The President will chair all meetings of Accounting and Finance for Excellence and will call special meetings as needed. The President will over-rule votes only in case of a tie ruling. ii. The Vice President shall chair any ad hoc committees or task forces of the organization. iii. The Secretary will take, record, and file meetings minutes; produce all official correspondence for the organization. iv. The Treasurer will maintain all financial records and report on the financial transactions of Accounting and Finance for Excellence. v. The Program Advisor will direct the planning of the organizations education and social programs. I. Requirements For Running For/Holding An Officer Position b. All officers and candidates for office must be currently enrolled PSU students. c. All officers must be members of Accounting and Finance for Excellence for six months prior to running for an officer positon. In an instance where there is no members who have filled the six month requirement, the President will nominate a member and the Vice President, Secretary, and Treasurer will vote on the member. II. Nominations and Elections d. Nominations for all offices will be taken from the floor of the third-to-last regular meeting of the spring semester each year. e. Any member may nominate any other member, including himself or herself. f. Elections will be held at the second-to-last...
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...Programmes available for non-FBE students Programme School of Business Business School of Economics and Finance Economics Finance Major X √ √ Minor √ √ √ II. GPA Requirement A yearly GPA of 3.0 of above as of August 31 (excluding Summer Semester) at the end of the first year of study must be obtained for eligibility to declare any major or minor offered by the Faculty of Business and Economics. For students who fail to meet the GPA requirement at the end of their second year of study, their declaration of FBE major/minor will be removed from the SIS by their home Faculty. III. Requirements for Major Programmes Students are required to complete 60 credits of prescribed courses for each major as follows: (A) Majors offered by the School of Economics and Finance 1. Major in Economics (60 credits) Course code Course Credits Year 1 courses: 12 credits ECON1001 Introduction to economics I 6 ECON1002 Introduction to economics II 6 Year 2 and Year 3 courses: 48 credits ECON2101 Microeconomic theory or 6 ECON2113 Microeconomic analysis 6 ECON2102 Macroeconomic theory or Macroeconomic analysis ECON2114 ECONxxxx/ Year two/Year three courses listed in Economics 36 FINAxxxx or Finance electives Total: 60 2. Major in Finance (60 credits) Course code Course Year 1 courses: 18 credits BUSI1002 Introduction to accounting ECON1001 Introduction to economics I FINA1003 Corporate finance Year 2 and Year 3 courses: 42 credits ECON2101 Microeconomic theory or ECON2113 Microeconomic analysis...
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...city in Visayas. The University is well known for its engineering and Science degree courses and was one of the better private universities in the city. It boasts of a total of 26,000 enrollees at both the graduate and undergraduate levels. The College of Commerce was a major unit of the University. However, it has only 3000 student enrollees or so, compared to the College of Engineering, which accounted for more than a third of the University’s enrollment. The College of Commerce has 55 full time faculty and over 100 lecturers. The faculty members taught as many as 5 courses per semester while the lecturers taught three courses. The College of Commerce was distributed among the four major fields, namely: Banking and Finance, Accounting, Marketing and Business Management. In June of 1988, Mr. Santos assumed the position of Dean of the College of Commerce. Since the college experienced rapid growth in enrollment in the University during the past ten years, Dean Santos wanted to combine curricular improvements and administrative changes that would improve the College’s efficiency and effectiveness. Under the Dean are six Department heads. These department heads were senior faculty who were considered academically and professionally well-prepared in the department. These department heads have teaching quotas and at the same time, they also have administrative duties to fulfill such as training new recruits and providing recommendation...
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...Policy Research Institute, Ministry of Finance, Japan, Public Policy Review, Vol.8, No.1, June 2012 45 Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence 1 Ryosuke Tao Research Fellow, Institute of Administrative Management Abstract Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statements for the individual ministries and governmental agencies. The objectives of clarifying the fiscal conditions in a state through the preparation and disclosure of financial statements are to fulfill the state’s accountability to its citizenry and market participants and to optimize and enhance the efficiency of its fiscal activities. Most importantly, the improved information should contribute to democratic decisions on public finance. A perspective different from the business accounting is that public sector accounting places more emphasis on inter-generational fairness. With respect to the inter-generational benefits and burdens, however, various factors must be considered, and the differences between...
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...1046‐8188 1049‐3301 1049‐331X 0168‐9673 0001‐6373 0001‐6918 0353‐4316 1212‐3285 4OR: Quarterly Journal of Operations Research A St A ‐ Advances in Statistical Analysis AACE International Transactions Abacus: a journal of accounting, finance and business studies Academia Economic Papers Academy of Accounting and Financial Studies Journal Academy of Entrepreneurship Journal Academy of Information and Management Sciences Journal Academy of Management Journal Academy of Management Learning and Education Academy of Management Review Academy of Marketing Science Review Academy of Marketing Studies Journal Academy of Taiwan Business Management Review Accident Analysis and Prevention Accountancy Business and the Public Interest Accounting Accountability and Performance Accounting and Business Research Accounting and Finance Accounting and Taxation Accounting and the Public Interest Accounting Auditing and Accountability Journal Accounting Commerce and Finance: The Islamic Perspective Journal Accounting Education: An International Journal Accounting Educators' Journal Accounting Forum Accounting Historians Journal Accounting History Accounting Horizons Accounting in Europe Accounting Perspectives Accounting Research Journal Accounting, Business and Financial History Accounting, Organizations and Society ACM Transactions on Asian Language Information Processing ACM Transactions on Computer ‐ Human Interaction ACM Transactions on Information Systems ACM Transactions on Modeling and Computer...
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...in Accounting Name Institutional Affiliation Question 1 A Forensic Accountant This is a specialized career in accounting, which focuses on investigating financial information to identify or detect existence of white-collar crimes in companies or organizations. It is the responsibility of a Forensic Accountant to analyze and investigate crimes such as bankruptcy, embezzlement, and fraud to provide evidence as to who, what, how, and where the financial crime occurred. A Forensic Accountant needs to integrate law knowledge and the understanding of accounting and finance. The career in Forensic Accounting is recently on high demand because of the increased financial inconsistencies within organizations. A Forensic Accountant finds employment opportunities in many settings, which include law firms, consulting firms, government agencies, and financial institutions (Justice, Law & Legal Studies Forensic Accountant and Fraud Examiner). A Budget Analyst A budget analyst is one of the career paths in accounting. This career involves the relationship between goals of the project and concerns of the budget. The work of the budget analyst is to organize business finances such as preparing budgets reports and checking organizational spending. Minimum requirements are a bachelor’s degree in accounting and in some cases, there is a requirement of a Master’s degree in accounting. Additional requirements include excellent numerical, analytical, and accounting skills...
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...PUBLIC SECTOR ACCOUNTING A. Institutional Framework for Public Sector Accounting 5. The institutional framework should include adherence to IFAC-issued International Accounting Standards. And it should support the groundwork for qualified accounting staff to provide the timely, relevant, and reliable financial information needed to support all fiscal and budget management, decisionmaking, and reporting processes. The diagnostic questionnaires that were used in this assessment collected information on the current arrangements and the apparent gaps in Maldives for accounting laws and regulations; education and training of public sector accountants; application of a code of conduct; and numbers and characteristics of public sector accountants. (1) Accounting Laws and Regulations 6. The Public Finance Act and the Financial Regulations are prescriptive about the maintenance and compilation of accounts but make no mention of International Accounting Standards. The Public Finance Act (see Annex C) should require conformance with International Public Sector Accounting Standards (IPSAS). However, under the Public Finance Act, there are proposed rules that would promulgate the allowance of IPSAS to be followed. The future accounts should be based on Cash Basis IPSAS with notes providing other information on assets, liabilities, and contingent liabilities as required by the Public Finance Act. Progression to accrual-based statements would occur as adequate computerized accounting systems are...
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...The Impact of Sarbanes-Oxley Act of 2002 on Accounting and Finance Departments Danika Grace Brown Lakeland College Kellett School of Business – BlendEd BA 772 Advanced Industrial Accounting II Instructor Mary Diederich March 10, 2015 Table of Contents Abstract 2 Overview of the Sarbanes-Oxley Act of 2002 3 About SOX 4 Reporting and Compliance 5 Risk Assessment and Control 6 Interview at Company X 7 Standards for Corporations and Officers 8 Auditing and Financial Reporting 9 Future Impact of SOX 10 Conclusion 11 References 13 Abstract Sarbanes-Oxley is the response from Congress in regards to the financial industry collapse that happened over a decade ago. Due to unethical reporting from corporations, Sarbanes-Oxley (SOX) is a United States federal law that set new or enhanced standards for all U.S. public company boards, management and public accounting firms. As a result of SOX, top management must individually certify the accuracy of financial information. In addition, penalties for fraudulent financial activity are much more severe. Furthermore, SOX increased the oversight role of boards of directors and the independence of the outside auditors who review the accuracy of corporate financial statements. This paper will look to provide an oversight of the law and how it pertains to the standards in Accounting and Finance departments nowadays. In addition, this paper will also touch on the ongoing costs and benefits of the now standard...
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...organization for accounting, finance and information system students of AACSB or EQUIS accredited universities. Both of them are interns at a big four Accounting firm. Frieda has been selected for a prestigious global summer internship program, among several excellent candidates, Diane was notified this information prior to official announcement. Diane also knew that Frieda just get law school admission which will start this September. Ethical Issues: Frieda is awarded for this prestigious summer internship program primary because she is considered as an excellent profession in accounting, finance or information system field. Means if she decide to attend law school, she might loss this internship opportunity. Who are the primary stakeholders: Frieda is the primary stakeholder, she is the winner of the global internship opportunity while she could loss it if she decide to attend law school and her decision to be revealed. All the other candidates of this summer internship are stakeholders as well, because if Frieda is found to be not eligible, they would have chance to win the internship. Identification of possible alternatives: 1. Frieda can give up law school and change to business school, that way she can still get the summer global internship to Paris. 2. Frieda can choose attend law school and give up the summer internship opportunity. 3. Diane keep secrete for Frieda, that way Frieda could get summer global internship and still attend law school afterwards...
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...in Functional Areas of a Business The employees in a functional area of business have specific roles in the departments to further the goals of the company. The functional areas of a business are human resources, management, law, leadership, accounting, finance, research and statistics, marketing, economics, operations management, and strategic planning. A functional organization structure will group its employees by different skills to put them in the correct functional areas. Business managers perform all activities in an organization, they usually calibrate these activities by skills that the employees have to do their jobs. A manager is a person that leads, plans, organize, and control their employees. “When a company assigns specific functions to employees it will help prevent errors, reduce cost, and ensure work gets done.” (Ashe-Edmunds, 2015). Functional managers lead their departments by planning, organizing, and controlling the functional departments in a business: human resource, administration, finance, accounting, law, economics, operations, marketing, research, leadership and strategic planning. Human resource, legal, and administration is the departments that makes sure the company stays in compliance with state and federal laws, hiring employees, to get employees proper training to do their jobs, and establishes pay scales for employees. Human resource manager keeps policies up to date and to make sure managers have the jobs proper description and compensation...
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...Advanced Accounting Beams Anthony 11th Edition Solutions Manual Click here to download immediately!!! http://solutionsmanualtestbanks.blogspot.com/2011/10/advanced-accountingbeams-anthony-11th.html ----------------------------------------------------------------------Advanced Advanced Advanced Advanced Accounting Accounting Accounting Accounting Beams Beams Beams Beams Anthony Anthony Anthony Anthony 11th 11th 11th 11th Edition Edition Edition Edition Solutions Solutions Solutions Solutions Manual Manual Manual Manual -------------------------------------------------------------------------***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Solution Manual in e-version of the following book*** Name: Advanced Accounting Author: Beams Anthony Edition: 11th ISBN-10: 0132568969 Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your helper. Delivery is in the next moment. Solution Manual is accurate. Buy now below and the DOWNLOAD LINK WILL APPEAR IMMEDIATELY once payment is...
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...Ethics Paper There are many components that come with accepted accounting principles of financial reporting practices, and ethical standards in health care finance; such as Corporate compliance, ethics, or even fraud and abuse. There are four elements of financial management. “Financial Management means planning, organizing, directing and controlling the financial activities such as procurement and utilization of funds of the enterprise. It means applying general management principles to financial resources of the enterprise.” (MSG, 2012). These elements include, “Investment decisions includes investment in fixed assets (called as capital budgeting).Investment in current assets are also a part of investment decisions called as working capital decisions. Financial decisions - They relate to the raising of finance from various resources which will depend upon decision on type of source, period of financing, cost of financing and the returns thereby. Dividend decision - The finance manager has to take decision with regards to the net profit distribution. Net profits are generally divided into two: Dividend for shareholders- Dividend and the rate of it has to be decided. Retained profits- Amount of retained profits has to be finalized which will depend upon expansion and diversification plans of the enterprise.” (MSG, 2012). “Generally Accepted Accounting Principles (GAAP) refers to rules of accounting used to record and report the financial operations of an organization...
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