...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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...Recognized Courses in Accounting/Tax Research and Analysis and Accounting/Business Communications September 3, 2014 The Texas State Board of Public Accountancy requires each candidate to complete a minimum of two semester hours in accounting research and analysis or tax research and analysis from a recognized college or university. The semester hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the college or university must advise the Board which course(s) contain the research and analysis content. Courses identified through integration must dedicate 1 semester hour, or quarter hour equivalent, to research and analysis. Courses used to meet this requirement may not be used to meet the requirement for accounting or business communications described below. Course(s) identified by a university to meet the requirements for research and analysis in accounting or taxation should primarily address the identification, organization, and integration of diverse sources of information such as authoritative literature and pronouncements, to reach a conclusion or make a decision; and should analyze accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data. CPAs may be asked to conduct research and analysis when providing attest services, professional accounting...
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...Taxes (1.5) A551 Tax research (concurrent with A515) (3) A514/A424 Auditing Theory & Practice (3) A523 Business Information Systems (3) A539 Adv. Tax – Entity Issues (3) L503 Advanced Business Law ______ ____________________________ 21 hours required or to be replaced: Replacement Courses for required courses above (3) (3) (3) (3) (3) Electives (3) (3) (3) (30) TOTAL REQUIRED HOURS Required Core (21 hrs) A500 Prof. & Ethical Resp. in Acctg.* A511/A312 Fin Acctg Theory & Prac II A514/A424 Auditing Theory & Prac A515/A328 Federal Income Taxes A551/A302 Tax Research* A523 Business Information Systems† A539 Adv. Tax – Entity Issues L503 Advanced Business Law LIPE (Elective) A529 LIPE (internship/work) † counted as a business course for the CPA exam * 1.5 credit hour course Accounting Electives A508 Accounting for Non-Profit Org A516 Estate and Gift Tax A517 Financial Statement Analysis A520 Corporate Financial Reporting A522 Partnership Taxation A528 State and Local Taxation A538 Corporate Taxation A554 Tax of Estates & Trusts* A555 Taxation of S Corporations A556 Tax Acctg Periods & Methods A558 Tax of Tax Exempt Orgs* A560 Auditing Information Technology A562 Adv Financial Acctg A566 Advanced Auditing A567 Tax of Tax Exempt Orgs II* A575 Auditing & Corp Governance Nonaccounting Business Finance Courses F509 Advanced Capital Budgeting* ...
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...corporation, the explanations to the deferred tax methods, procedures for accounting changes and corrections, and the reasoning for setting up the corporation as a subsidiary will be addressed in the following memo. Deferred Tax Method Financial reporting and tax reporting create temporary differences between the amounts reported for income taxes and on the financial statements because an accrual basis is used for financial reporting and a modified cash basis is used for tax reporting. Deferred taxes reported contain a temporary difference between the tax basis of a liability or asset and its reported amount in the financial statements that will result in taxable or deductible amounts reporting years. Deferred tax liabilities and assets are recognized on the balance sheet based on the difference between the financial statement values and the tax basis (Kieso, Weygandt, & Warfield, 2007). The balance sheet approach and the guidelines of the Financial Accounting Standards (FAS No. 109) have been followed to account for this timing issue. Deferred tax assets are recorded when there are greater expenses for financial reporting than tax reporting. At some point the tax amount paid to the Internal Revenue Service (IRS) will be higher than the tax on the financial statements. Deferred tax liabilities occur when items are treated as expenses for tax purposes and capital expenditures on the financial statement. Alternatively deferred tax assets arise if losses are carried forward and...
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...Deloitte United States Services Audit & Enterprise Risk Services Consulting Financial Advisory Services Tax Deloitte Growth Enterprise Services Featured Services Industries 2014 Industry Outlook Aerospace & Defense Automotive Banking & Securities Consumer Products Federal Government Health Care Providers Health Plans Insurance Investment Management Life Sciences Media & Entertainment Oil & Gas Power & Utilities Process & Industrial Products Real Estate Retail & Distribution State Government Technology Telecom Travel, Hospitality & Leisure Insights Deloitte University Press Browse by Content Type Browse by Role Innovation Centers Email Subscriptions Careers About Press Events Alumni Clients Contact Global > United States > About > University Relations > Deloitte Foundation Global site selector Go Search Search Top searches Top searchesBookmark Email Print this page Increase font Alliances Catalyst for Innovation Community Involvement Corporate Responsibility Deloitte’s sponsorship of the U.S. Olympic Committee Inclusion Deloitte University Ethics & Independence Deloitte Life Growth Through Acquisition History Investor Confidence Leadership University Relations Deloitte Foundation Faculty Resources Faculty and Ph.D. Support Life, Inc. Student Events The Trueblood Case Studies DOWNLOAD For a complete index of Cases and Addendum summary please click the download button above. The Trueblood Series cases...
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...FOLLOWING SOURCE): Type report Title Tax evasion and the source of income : an experimental study in Albania and the Netherlands Author(s) K. Gërxhani, A. Schram Faculty UvA: Universiteitsbibliotheek Year 2003 FULL BIBLIOGRAPHIC DETAILS: http://hdl.handle.net/11245/1.427430 Copyright It is not permitted to download or to forward/distribute the text or part of it without the consent of the author(s) and/or copyright holder(s), other than for strictly personal, individual use, unless the work is under an open content licence (like Creative Commons). UvA-DARE is a service provided by the library of the University of Amsterdam (http://dare.uva.nl) (pagedate: 2014-11-27)TAX EVASION AND THE SOURCE OF INCOME: AN EXPERIMENTAL STUDY IN ALBANIA AND THE NETHERLANDS AIAS Working Paper 03/11 May 2003 Dr. Klarita Gërxhani AMSTERDAM INSTITUTE FOR Prof. Dr. Arthur Schram ADVANCED LABOUR STUDIES Universiteit van Amsterdam © Klarita Gërxhani Amsterdam, May 2003 This paper can be downloaded at www.uva-aias.net/files/aias/WP11.pdf Amsterdam Institute for Advanced Labour Studies Tax Evasion and the Source of Income: An Experimental Study in Albania and the Netherlands 5 Tax Evasion and the Source of Income: An Experimental Study in Albania and the Netherlands∗ Abstract A series of experiments among different social groups in both Albania and the Netherlands give the opportunity to compare behavioral patterns related to tax evasion. Aside from the decision whether...
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...accounting profession will be a period of increased change and continuous development. The industry will require new levels of business flexibility and competition will intensify because new industry entrants will outsource and automate accounting, audit, and tax professionals, especially for routine and lower-value services. Financial service companies, banks, software and Internet firms will soon offer an increasing amount of accounting and tax-related products and services. Outsourcing to lower-cost countries will also continue to grow in the future. India, for example, already attracts global accounting work and other countries are moving into this field. Seeing opportunity, the government has targeted accounting outsourcing as a growth industry. Globalization will require accounting professionals to master new skills, knowledge, and standards as a growing number of clients operate across borders. The U.S. Securities and Exchange Commission has issued a plan to require U.S. companies to issue financial statements to the International Financial Reporting Standards (IFRS) by 2015. This means that practitioners will be required to gain expertise in both the U.S. Generally Accepted Accounting Principles (GAAP) and IFRS reporting standards. In addition to the changes brought by IFRS, other legal requirements will continue to expand as governments at all levels increasingly require accounting professionals to help with agreements. Even accounting professionals serving small businesses...
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.../ 387 BUSINESS ADMINISTRATION Master of Business Administration Accredited by AACSB International, the Association to Advance Collegiate Schools of Business with concentrations in: Accounting Cyber Security Entrepreneurship Finance Global Business Information Systems and Technology Management Marketing Management Supply Chain Management Master of Business Administration for Executives Master of Business Administration for Professionals College of Business and Public Administration Jack Brown Hall, Room 282 (909) 537-5703 mba.csusb.edu MASTER OF BUSINESS ADMINISTRATION Requirements (48 units) The Master of Business Administration (M.B.A.) program provides postbaccalaureate students with a high-quality master-level education in the field of business administration. The program is designed to prepare promising students for positions of increasing responsibility and leadership through education in the broad scope of business and through in-depth knowledge in one or more specialized areas of business. The program is open to all qualified students, regardless of undergraduate major. Students who do not have a background in the area of business administration can obtain this required capability by completing designated prerequisite courses or through individual study with competency demonstrated through credit by examination or by demonstrated work experience. Admission to the M.B.A. Program In addition to the general requirements of the university, specific requirements...
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...CORPORATE INCOME TAX PROVISION Advanced Tax Accounting Professor Boucree 18 November 2013 Income Tax Provision: Overview Every company is obligated to file income taxes at the end of the year. This often happens when it reports a profit and needs to pay the taxes. There are also some instances when the company reports a loss and pays no tax. A provision on income taxes considers the possibility of both occurring and furthermore impacts the company’s net income calculation. The provision for income tax appears on the company’s final income statement. From there, the company can decide whether or not to pay their taxes all at once or make periodic payments on whatever the amount may be. “What the final income statement does is represents the version that the company will publish and distribute to investors and creditors. When calculating a provision for income tax, companies must consider differences between financial and tax accounting.” (The Motley Fool 2013) Basic Process of Completing a Provision: According to, Thomson Reuters, the following steps are used in making sure that the provision is done as accurately as possible. It appears as though this is the best way of having the provisions be more transparent as to the information being stated. (Thomson Reuters 2013) 1. Management Interview Form—ensures provision is completed with respect to consideration of all relevant information. 2. Standard Tax Information Reporting—ensures that the Tax Manager has...
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...procedures for reporting accounting changes and error corrections • The rationale behind establishing the subsidiary as a corporation Prepare your response to the three questions. Before submitting your response, your manager would like to know a little bit more about the request. She has asked you to tell her what your professional responsibilities are as a CPA, and the difference between a review and an audit. Provide draft responses to the above questions. Additionally, provide your manager with a summary of your responsibilities in an internal memo (no more than 1,050 words). 1. The methodology used to determine deferred taxes Because tax reporting and financial reporting are based on two sets of assumptions, they create temporary differences between the amounts reported on the financial statements and income tax statements. A modified cash basis is used for tax reporting and accrual basis is used for financial reporting (Intermediate book, 966). A company will recognized deferred tax assets and liabilities on their balance sheet based on the differences between the financial statement carrying values and the tax basis (Book1,166). Deferred tax asset and deferred tax liability are two different types that result from taxable temporary differences. “A deferred tax liability represents the increase in taxes payable in future years as a result of taxable temporary differences existing at the end of the current year”( Intermediate book, 967). “A deferred tax asset...
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...This memo outlines the following questions: What is the methodology used in determining deferred taxes, what is the procedures for reporting accounting changes and error corrections, and what is the rationale behind establishing the subsidiary as a corporation. It will also detail the professional responsibilities of a CPA and what the differences between a review and an audit are. The professional responsibilities of a CPA are to uphold the rules set forth by the State board of Certified Public Accountants, and to conduct ourselves in a manner bound by the rules of the AICPA’s Professional Code of Conduct. They also include: independence, scope of service, confidentiality, practice development, and difference on accounting issues. A CPA at all times should maintain a high level of ethical conduct that goes above and beyond society’s laws. As a CPA we are to keep our professional judgment unbiased and base our opinions on factual information and keep all personal interest separate from the work. CPA’s should keep all client information confidential, and only report information deemed necessary for investors and outside users, as well as determine and discuss with the client and differences in accounting issues that relate to transactions are handled so that they may be resolves in an accurate and timely manner (Schroeder, 2005). The difference between and audit and a review is that an audit provides a basis for an opinion for a company’s financials. A review on the...
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...interface to the Oracle Diagnostics scripts was rewritten in OA Framework in R12.0.6 12.0 focused on Financials 12.1 focused on everything else including HR Utilizes role-based access control requiring role grants from the user management responsibility Setup reports in diagnostics can help you find missing setups 3 FINANCIALS - GL 4 Financials - GL Legal Entities have significant functionality in R12 Should reflect legal corporate structure Utilized by Accounting Functions, E-Business Tax, Intercompany, and Bank Account Balancing segment is associated with legal entity – not ledger Bank account is owned by legal entity Align your Ledger structure with your business plan Operating units are associated with ledgers in R12 – not LE Position your business to accommodate growth Design ledgers to satisfy non-GAAP accounting requirements Secondary Ledgers can be utilized for statutory, management, and/or consolidation reporting Mapping from Primary to Secondary Ledger(s) is defined in General Ledger and is assigned in the Accounting Setup Manager 5 Financials - GL Consider...
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...CPA Report ACC 545/Financial Reporting November 21, 2011 Deborah Asbury Introduction Certified public accountants (CPAs) have many professional responsibilities whether completing a review or an audit of the client’s financials. CPAs can also ask the opinion of other CPAs during the course of completing work for clients. The firm has been asked to provide information on the correct way to calculate deferred taxes, the correct way to report accounting changes and error corrections, and why a company would want to establish a subsidiary as a corporation. CPAs Professional Responsibilities According to the American Institute of CPAs (AICPA) CPAs not only have responsibilities to those who use their services but they must also cooperate with other CPAs to improve the accounting principles, maintain the public’s confidence, and carry out the responsibility of self-governance (www.aicpa.org, 2011). All CPAs must exercise a level of integrity showing they are exercising due care with all responsibilities. CPAs must practice objectivity by being impartial, honest, and free of conflicts of interest. A CPA must also make certain that any relationship they have with clients would not impair the objectivity while completing attestation services, therefore maintaining independence (www.aicpa.org, 2011). Review versus Audit A review and audit both look at the data provided in a company’s financials. The main difference between the two is how in depth the information...
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...Syllabus Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 www.cga-canada.org © CGA-Canada, 2013 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada ISBN for an individual volume: 978-1-55219-599-4 About CGA-CANADA _________________________________________ CGA-Canada today The CGA designation focuses on integrity, ethics, and the highest education requirements. Recognized as the country’s accounting business leaders, CGAs provide strategic counsel, financial leadership, and overall direction to all sectors of the Canadian economy. The Certified General Accountants Association of Canada — CGA-Canada — sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Association represents 75,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China. Mission CGA-Canada advances the interests of its members and the public through national and international representation and the establishment of professional standards, practices, and services. A proud history CGA-Canada was founded in Montréal in 1908 under the leadership of John Leslie, vicepresident of the Canadian Pacific Railway. From the beginning, its objective...
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...FAR 600 CONSTRUCTION – IREKA CORPORATION BHD INDUSTRIAL PRODUCT – ADVANCED PACKAGING TECHNOLOGY (M) BHD Lecturer : Assoc. Prof. Dr. HanimNorza Baba Class : M1 AC220 8C Group Members :MohdShawalHidayat bin Samiun (2011820802) Muhamed Shazni bin Mohd Fuad (2012196529) NurSuhanibintiMohdAlid (2011833942) NurulfarhanabintiJamaludin (2011681414) LiliFathiHayyanbinti Ibrahim (2011824542) TABLE OF CONTENT NO. | ITEMS | PAGE | 1. | Acknowledgement | 3 | 2. | Introduction | 4 | 3. | Industry’s Background | 6 | 4. | Company’s Background | 7 | 5. | Findings | 9 | 6. | Discussion | 15 | 7. | Environmental Issues | 16 | 8. | Conclusion | 18 | ACKNOWLEDGEMENT Bissmillahirrahmanirrahim…… Alhamdulillah. Thanks to Allah SWT, whom with His willing giving us the opportunity to complete this Final Year Project. This project report was prepared for FAR600 subject. This report is based on the methods given by the university. Firstly, we would like to express our deepest thanks to, DrHanim, a lecturer at University Technology Mara and also assign, as our supervisor who had guided be a lot of task during our last semester session. we also want to thanks to our group members for their cooperation during completion of this project that had given valuable information, suggestions and guidance in the compilation and preparation this project report. Deepest thanks and appreciation to our parents, family, special mate of us, and others for their cooperation...
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