...[pic] Accounting and MIS 626: Tax Accounting I Course Syllabus - Autumn 2010 Tues/Thurs 7:30 -9:18 am – Schoenbaum Hall 205 Instructor: Stephanie L. Brewer, CPA, CVA Office: 434 Fisher Hall Phone: 614-292-3903 (office) E-mail: brewer.205@osu.edu (preferred method of contact) Office Hours: Tues. 1:45-3:15 pm; Weds. 3:45 – 5:15 pm / Mondays & Thursdays by appointment Course Materials: Required - Smith, Raabe, Maloney, 2011 ed. South-Western Federal Taxation: Taxation of Business Entities, ISBN 0-538-78621-3 Recommended - Smith, Raabe, Maloney, Study Guide, South-Western Federal Taxation 2011: Taxation of Business Entities, ISBN 0-538-47063-1 Course Description: This course covers the fundamentals of federal income tax and how it influences taxpayer decisions. Emphasis is on individuals and businesses organized as proprietorships, but the rules generally applicable to all taxpayers are covered. Prerequisite: AMIS 521 or equivalent. Course Objectives: This course is designed to acquaint the student with the workings and concepts of the federal tax law, especially as it pertains to individuals and business entities and to introduce the student to the workings of the U.S. tax system. Emphasis will be on learning the concepts underlying the tax law, using the current tax formula and its elements, applying tax law to decision models and incorporating tax planning principles into decision-making opportunities. Students are assumed to...
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...The Australian National University Research School of Accounting BUSN7050 Corporate Accounting First Semester 2016 TUTORIAL BUSN7050 Corporate Accounting Tutorial Semester 1, 2016 About Tutorials …So you begin by being uncertain as to what the answer is.…The question of doubt and uncertainty is what is necessary to begin; for if you already know the answer there is no need to gather any evidence about it.…[A]nother way and a very important one that should not be neglected and that is very vital is to put together ideas to try to enforce a logical consistency among the various things that you know. It is a very valuable thing to try to connect this, what you know, with that, that you know, and try to find out if they are consistent. And the more activity in the direction of trying to put together ideas of different directions, the better it is. …Now we have found that this is of paramount importance in order to progress. We absolutely must leave room for doubt or there is no progress and there is no learning. There is no learning without having to pose a question. And a question requires doubt. Richard P. Feynman, Nobel Laureate Tutorials serve a variety of purposes. One purpose is to give you an opportunity to improve your understanding by completing the set questions. In addition, tutorial participation encourages the development of problem solving and critical thinking skills as well as oral communication skills and written communication...
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...during the course. ****************************************************************************** Learning Objectives This course will utilize a “hands on” approach for the recording and reporting of economic transactions. This course will provide students with a thorough understanding of the accounting process and its application and introduce students to audit, tax and GAAP and IFRS standard setting processes. Prerequisites: ACCT 2231 and ACCT2232 (or concurrent enrollment in ACCT2332) Mission of the Department of Accountancy and Taxation Prepare accounting graduates for leadership roles in the accounting profession; Conduct research that advances the body of accounting knowledge, and inevitably has implications on accounting practice; Perform service that leads to the efficient and effective practice of accounting. Objectives of the Department of Accountancy and Taxation Prepare its undergraduate students for graduate education or productive careers by establishing the foundations for life-long learning; Prepare its master-level students for positions of leadership in the accounting profession; Prepare its doctoral students for successful careers in accounting education and research; Develop innovative and effective instructional methods that...
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...ACCOUNTING 5130 SPRING 2016 (8 WEEK) SYLLABUS AND COURSE OUTLINE INSTRUCTOR: Peggy Jimenez, PhD, CPA OFFICE: BLB 329L EMAIL: Peggy.Jimenez@unt.edu (do not email me via Blackboard). I generally respond to student e-mails within 24 hours Monday-Friday. PHONE: 940-369-3093 OFFICE HOURS: Mondays 10:30am-12:00PM and by appointment. During these times I will be in my office and you are welcome to stop by with questions or concerns. If it is more convenient, I can also discuss via e-mail, online chat, or telephone during these times; please arrange alternative meetings in advance. If you would like to meet but cannot make it to office hours please e-mail me to arrange an appointment. REQUIRED MATERIALS: Managerial Accounting by Hilton. 10th Edition. Published by McGraw Hill. McGraw-Hill Connect Accounting (Hereafter Connect; needed to complete homework, quizzes, and midterm exams; purchased online at Connect site or obtained with purchase of a new textbook) You can purchase a textbook in the UNT bookstore, rent a textbook, purchase a used book through some other source, or purchase an eText or loose leaf version of the book on the Connect website Here is the Connect accounting site for our course: http://connect.mheducation.com/class/p-jimenez-acct5130_spring2016 COURSE PREREQUISITE: ACCT 5020, ECON 5000, DSCI 5010. MATH 1190 or MATH 1400 or MATH 1710. This course cannot be taken for credit by students seeking a BS or MS in accounting. CATALOG DESCRIPTION: Designed...
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...Management Accounting- ACC-701 Spring -2014 Faculty: GIFT Business School Credit hours: 03 Course level: Graduate (Elective) Campus/Location/Instruction Mode: GIFT University/On Campus/In Person Course Instructor: Mr. Naveed Ahmad Mughal naveed.mughal@gift.edu.pk Consultation hours: Monday to Friday (as proposed by the instructor) Pre-requisite: ACC-512 / 516 Timing As per university time table This document was last updated: February 18, 2014 BRIEF COURSE DESCRIPTION: The aim of the course is to provide an in depth knowledge and understanding of the use of accounting information for internal purposes contrary to the external disclosure focus of the financial accounting. In particular, the objective of the course is to familiarize students with the fundamental concepts of management accounting system, and use of such information for decision making and performance evaluation. COURSE LEARNING OBJECTIVES: The primary objectives of this course are: 1. To develop an understanding of the costing, cost calculation. 2. To develop understanding of application of different techniques of cost allocation. 3. To understand the relationship between cost and volume and application of this in making different decisions. 4. To develop ability to make different decisions by using accounting information. 5. To understand the application of budgeting and standard costing as controlling tool. 6. To apply the different tools of management accounting for performance...
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...Chapter 3 Accrual Accounting and the Financial Statements Questions 1. Under accrual accounting, the accountant recognizes the impact of a business transaction on an entity when the transaction occurs, whether or not cash is received or paid. Revenues are recognized when they are earned, and expenses are recognized when they are incurred—not necessarily when the cash changes hands. The cash basis of accounting recognizes revenues only when cash is received and expenses only when cash is paid. 2. The revenue principle provides guidance on (a) when to record revenue. (b) the amount of revenue to record. 3. The matching principle directs the accounting for expenses. Accountants identify all the expenses incurred during the period, measure those expenses, and match them against the revenue earned during the period. Matching expenses against revenues means to subtract the expenses from the revenues to compute net income or net loss for the period. Chapter 3 Accrual Accounting and the Financial Statements 153 4. Five categories of adjusting entries, with examples, are: a. Prepaid expenses — prepaid rent, prepaid insurance, and supplies b. Amortization — amortization of buildings, furniture, and equipment c. Accrued expenses — accrued salary expense and accrued interest expense d. Accrued revenues — accrued service revenue and accrued interest revenue e. Unearned revenues — unearned service revenue and unearned subscription revenue 5. Yes, all adjusting entries affect...
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...Course Outline RSM222H1S Management Accounting (I) ------------------------------------------------- Winter 2015 Class timelocation, and instructor | L0101 | Monday | 10-12am | WO 20 | Gus De Franco | | L0201 | Monday | 12-2pm | WO 20 | Gus De Franco | | L0301 | Tuesday | 10-12pm | WO 25 | Gus De Franco | | L0401 | Tuesday | 12-2pm | WW121 | Gus De Franco | | L0501 | Tuesday | 2- 4pm | WO 25 | Hai Lu | | L0601 | Tuesday | 4- 6pm | WO 25 | Hai Lu | | L5101 | Tuesday | 7- 9pm | WO 20 | Amy Kwan | | L0901 | Wednesday | 4- 6pm | WO 25 | Amy Kwan | | L1001L0701 | ThursdayThursday | 8-10am10-12am | WW119WO 20 | Donna LosellEszter Palancz | | L0801 | Thursday | 12- 2pm | WO 20 | Eszter Palancz | Tutorial time and location | | | | | | | T0801 | Thursday | 10-11am | UC 52 | | | T0101 | Thursday | 11-12pm | SS 1074 | | | T0901 | Thursday | 12-1pm | SS 2105 | | | T0201 | Thursday | 1-2 pm | SS 1086 | | | T0301 | Thursday | 2-3pm | WO 30 | | | T0401 | Thursday | 3-4pm | WW 120 | | | T0501 | Friday | 9-10am | WO 25 | | | T0601 | Friday | 10-11am | WW119 | | | T0701 | Friday | 11-12pm | WW119 | | | T1101T1001 | FridayFriday | 12-1pm1-2 pm | SS 1088SS 2127 | | Instructorcontact information | Hai Lu (course coordinator), RT530, hai.lu@rotman.utoronto.caGus De Franco, RT537, Gus.Defranco@rotman.utoronto.ca Donna Losell, RT 529, losell@rotman.utoronto.ca Amy Kwan, amyk.kwan@utoronto.caEszter...
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...The final exam consists of 100 multiple-choice questions from the information presented in Chapter 1 through Chapter 13. Each question is worth 2.5 points. This study guide indicates the items you should review before taking the exam. GOOD LUCK! CHAPTER 1 1. Know the 3 forms of business entities 2. Know the definitions of revenues and expenses 3. Know the difference between internal and external users 4. FASB – responsible for GAAP (accounting principles) 5. Accounting Equation 6. Know the 3 activities that business engage in and give examples of each activity. (These 4 questions also relate to Chapter 12, The Statement of Cash Flows) 7. The International Accounting Standards Board is responsible for developing a single set of worldwide accountings standards (IFRS). 8. These standards will help companies to reduce accounting costs, make it easier to acquire foreign companies, and facilitate comparisons between foreign companies. 9. Know the primary objective of financial reporting 10. What makes information relevant? 11. Financial information should be understandable to whom 12. Balance Sheet – lists assets, liabilities and owners’ equity 13. Income Statement – revenues minus expenses equal net income 14. Net Income = Revenues - Expenses 15. Assets are recorded at historical/original cost because it is objective and verifiable CHAPTER 2 1. Review various source documents. Source documents indicate a transaction has occurred...
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...A Term Paper On Performance Evaluation through Deposit Mobilization Of Private Sector Banks in Bangladesh – A Critical Analysis on Mutual Trust Bank Ltd.. A Term Paper On Performance Evolution through Deposit Mobilization Bangladesh Of Private Sector Banks in – A Critical Analysis on Mutual Trust Bank Ltd. Under the Guidance of Supervision of Mohammed Didarul Alam Associate professor Department of Accounting Govt. City College, Chittagong. Submitted By MEHRAJ UDDIN Roll: 9799577 Reg: 1794467 BBA (Hon’s.) Second Year Department of Accounting Govt. City College, Chittagong. Letter of Transmittal Date: Mohammed Didarul Alam Associate professor Department of Accounting Govt. City College, Chittagong. Subject: Submission of Term Paper . Sir, It is a great pleasure and privilege to present the term paper “Performance Evolution of Private Sector Banks in Bangladesh through Deposit Mobilization - A Critical Analysis on Mutual Trust Bank Ltd.” which was assigned to me as a partial requirement for the competition of BBA (Hon’s.). Throughout the study I tried with the best of my capacity to accommodate as mush information and relevant issues as possible and tried to follow the instructions as you have suggested. I tried...
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...JOHNS HOPKINS UNIVERSITY CENTER FOR LEADERSHIP EDUCATION THE WILLIAM P. CAREY PROGRAM IN ENTREPRENEURSHIP AND MANAGEMENT 660.203.02 – Financial Accounting Spring 2009 Tuesdays 6:15 – 9:00 Shaffer 2 Instructor: Lynn Kingsley, CPA, MS Rm. 104, Whitehead Hall e-mail:lynnkingsley@comcast.net Office Hours: 5:15 – 6:00 Tuesdays, or by appointment Teaching Asst: Shane Betman e-mail: sbetman@jhu.edu cell: 732-757-5927 Office Hours: 1:00 – 2:00 Thursdays Course Description: In this course we will study how accountants analyze and report business transactions using financial accounting. No prior accounting knowledge or skill is required for successful completion of this course. Required Text: Libby, Robert, Libby, Patricia A. and Short, Daniel G., Financial Accounting, 6th Edition, 2009, McGraw-Hill Companies, Inc,. New York, NY. Companion website: www.mhhe.com/libby6e Course Objectives: Upon completion of this course, the participant will be able to: * Understand basic financial accounting terms and concepts * Understand, prepare, and analyze basic financial statements * Identify and properly treat basic accounting transactions * Analyze and communicate basic accounting data * Use basic accounting data to make effective financial decisions Class Communications This class will utilize WebCT which can be accessed at www.webct.jhu.edu using your JHED user id and password. All handouts and communications...
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...ACCT 8530, ADVANCED ACCOUNTING PROBLEMS Fall 2015 Section 003, 12:30-2:00 PM, Tuesday and Thursday, Greenville ONE Room 603 Suzanne Pearse, CPA. Office: 836 Greenville ONE Office Hours: 9:30-11:00 AM, Tuesday and Thursday and by appointment Office Phone: 864 656-0131 Email: spearse@clemson.edu Required Materials: Text: Hoyle, J. B., Schaefer, T. F, and Doupnik, T. S. Advanced Accounting, 12th ed. (custom print with ConnectPlus access), McGraw-Hill Create, ISBN: 9781308536347. Software: McGraw-Hill Connect Plus Course Description Study of specialized aspects of financial reporting, including business combinations and emerging practices and developments in financial accounting. Prerequisite: Enrollment in the MPAcc program. Course Objectives and Learning Outcomes Students completing this course will demonstrate knowledge and understanding of the financial reporting framework used by business enterprises as it relates to partnerships, variable interest entities, and parent and subsidiary companies. Specifically, you will learn the accounting procedures and reporting requirements for: partnership formation, operation, cessation and liquidation; the treatment of variable interest entities, and combining corporate entities; and the preparation of consolidated financial statements for domestic parents with domestic and foreign subsidiaries...
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...Course Outline RSM222H1S Management Accounting I Winter 2016 Class time, location, and instructor Tutorial time and location Instructor contact information L0301 L0401 L0501 L0601 L5101 L0101 L0901 L0201 L1001 L0701 L0801 L1101 T0101 T0201 T0301 T0401 T0501 T0601 T1201 T0701 T0801 T0901 T1001 T1101 Tuesday Tuesday Tuesday Tuesday Tuesday Wednesday Wednesday Wednesday Thursday Thursday Thursday Thursday Thursday Thursday Thursday Thursday Thursday Thursday Thursday Friday Friday Friday Friday Friday 10-12pm 12-2pm 2-4pm 4-6pm 6-8pm 2-4pm 4-6pm 6-8pm 8-10am 10-12pm 12-2pm 4-6pm 10-11am 11-12pm 12-1pm 1-2pm 2-3pm 3-4pm 4-5pm 9-10am 10-11am 11-12pm 12-1pm 1-2pm WO 25 WO 25 WO 25 WO 25 SS 2127 WO 20 WO 20 WO 20 WO 35 SS 1070 SS 2108 GB 244 SS 2110 SS 2110 WW 126 WW 126 WO 30 SS 562 UC 52 WO 30 WO 30 WO 30 WO 35 WO 35 Gus De Franco Gus De Franco Eszter Palancz Eszter Palancz Amy Kwan Eszter Palancz Amy Kwan Eszter Palancz Donna Losell Ross Lu Amy Kwan Amy Kwan Gus De Franco (course coordinator), Gus.Defranco@rotman.utoronto.ca Donna Losell, Losell@rotman.utoronto.ca Amy Kwan, amyk.kwan@utoronto.ca Eszter Palancz, Eszter.Palancz@Rotman.Utoronto.Ca Ross Lu, Ross.Lu12@Rotman.Utoronto.Ca 1 Office hours Gus De Franco Donna Losell Eszter Palancz Amy Kwan Ross Lu By appointment, RT537 By appointment, RT529 Wednesday 4:30pm-5:30pm,...
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...AN INTERNSHIP REPORT On “CREDIT MANGEMENT OF SONALI BANK LTD. BANGLADESH, WITH SPECIAL REFERENCE TO MOTIHAR BRANCH, RAJSHAHI.” DEPARTMENT OF ACCOUNTING & INFORMATION SYSTEMS This Report is submitted to the Department of Accounting & Information Systems, University of Rajshahi, for the Partial Fulfillment of the Requirements for the Degree of Bachelor of Business Administration (BBA) - 2014. |SUBMITTED TO | SUBMITTED BY | |MOHA. MANZUR MURSHEDUL ABEDIN |MOHI UDDIN | |Professor, |B.B.A. -2014 | |Department of Accounting and Information Systems |Examination Roll-10067058 | |University of Rajshahi |Registration No: 1750 | |Rajshahi |Session: 2009-2010 | | |Department of Accounting | | | | | ...
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...Fundamentals of Financial Accounting SYLLABUS / Fall 2015 PROFESSOR: Behrooz Amini, MBA, MA, CPA OFFICE: TAH-2121 OFFICE HOURS: T/R: 10:45 to 11:30 am, and by appointment OFFICE PHONE: 916-278-7154 (No voice mail available) E-MAIL: amini@csus.edu The most effective and efficient way to communicate. Class Days, Time, and Room T / R, 9-10:15 am, Amador Hall - 152 Course Description: Accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. It includes the concepts of income determination, cash flow position, financial position, and accounting for various types of ownership equities ( a corporation emphasis). Course Objectives: After successfully completing ACCY 1, you should have the basic knowledge and understanding of a company’s (a corporation emphasis) financial and economic resources. You should also be able to analyze and interpret the results of operations, cash flow situation, and the financial position. Prerequisite: Entry Level Math (ELM) test of at least 36, and fair knowledge of Excel. Required Textbook: Financial Accounting, 3nd Edition, Spiceland / Publisher: McGraw Hill (Loose-leaf pages) with Connect+ Access /ISBN#: 9781259757099 • Connect log-in: http://connect.mheducation.com/class/b-amini-accy-1-11_-9-to-1015-am Other free resources • Free FASB online accounting information &...
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