...Seminar in Accounting Theory ADM4342A Fall 2013 |Professor |Kathryn Pedwell, Ph.D. | |Office |DMS 7159 | |Telephone |613-562-5800 Ext. 4766 | |E-Mail |Pedwell@telfer.uottawa.ca | |Office Hours |Tuesday 3:00 – 4:00 p.m. or By appointment | |Class Location |DMS 4130 | |Class Hours |Tuesday: 1:00 – 2:30 | | |Thursday: 11:30 – 1:00 | |Prerequisite(s) | | |Program of Study |BCom mandatory course | |Course Deliverable |Due Date |Weight on Final Grade | |Accounting Assignment |Oct. 3 |15% | |Midterm exam |Oct. 8 ...
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...STUDENTS Contains Assignment Questions and Suggested Solutions AT1 Accounting Theory & Contemporary Issues 2012 Printing Session 2 Suggested Solutions Level 4 Certified General Accountants Association of Canada 100 — 4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 www.cga-canada.org © CGA-Canada, 2012 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 Every reasonable effort has been made to obtain permissions for all articles and data used in this edition. If errors or omissions have occurred, they will be corrected in future editions, provided written notification has been received by the publisher. Assignment 1 — Session 2 (Winter) This assignment is based on Modules 1 through 5 and is due at the end of Module 5. It is worth 5% of your final course grade. General instructions A. If this is your first time using the Online Learning Environment, check out the Course Orientation and the quick tutorials in the Support Centre. You will find general assignment FAQs in your Assignment Submission/Group Work area. B. Prepare your answers to these assignment questions in Word and save them as one Word document on your hard drive. For the recommended format and filename, see the Assignment Submission/Group Work/FAQ area. If this assignment Word file requires...
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...COURSE CODE : BKAF3083 COURSE : ACCOUNTING THEORY AND PRACTICE PRE-REQUISITE : BKAF3073 FINANCIAL ACCOUNTING AND REPORTING IV |Lecturer |Group |Room |Ext. |e-mail | |DR. DHIAA SHAMKI |C & F |3.07 |3740 |dhiaashamki@uum.edu.my | 1.0 SYNOPSIS This course is an advanced level course focusing on financial accounting theory; and as such, it differs from other accounting courses learnt previously. It is designed to further enhance students’ understanding of the concepts and issues in accounting theory and practices. This course involves the study of the practical and theoretical issues involved in the development, implementation and changes in accounting theories and regulatory framework. As this course will be seminal-like, this course will provide students with some generic skills required in the accounting profession such as team working, interaction, leadership, follower-ship, critical and creative thinking skills, decision making skills, analytical skills, communication skills as well as professional demeanor. 2.0 OBJECTIVES Upon completion of this course, students are expected: 2.1 to understand the principles, concepts and issues in accounting theory, financial accounting theory and reporting practices, 2...
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...ASB-3101 HUMAN RESOURCE MANAGEMENT Credits: 10 Contact hours: 23 Semester: 1 Pre-requisites: ASB-2104 Module organiser: Sally Sambrook Note: This module is available through the medium of Welsh (ACB-3101). Aims: To examine issues and developments in the field of contemporary human resource management (HRM). To develop an understanding of the complex issues facing human resource (HR) specialists and line managers in meeting their responsibilities for selecting, deploying, training, appraising, rewarding, relating to and retaining human resources. Learning Outcomes: On completing the module, students are expected to be able to: • Explain the contribution of the HR function to corporate strategy; • Discuss the processes of recruitment, assessment and selection; • Outline activities involved in developing human resources and facilitating learning; • Explain the link between rewards, motivation and performance; • Critically evaluate the changing employment relationship, assessing the role of trade unions and other forms of employee involvement. Module Content: • History of the HR function, theories and models of HRM; • The roles and responsibilities of stakeholders in HRM; • The changing nature of work, managing diversity, technology and flexibility; • Human resourcing: recruitment and selection, human resource planning; • Reward and performance management; • Employee relations, employment legislation...
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...responsibility and lifelong learning. ACC 601 A22 Accounting Theory Fall 2012 Session II Tuesdays: 6:00 P.M. to 10:15 P.M. Professor: Julie Petherbridge Office Phone/Voice Mail: 678-547-6010 Office: 205 BE Bldg Email: petherbrid_j@mercer.edu Fax: (678) 547-6160 Office Hours: 3 - 6 pm Tuesdays and Thursdays and by appointment COURSE DESCRIPTION This course focuses on financial accounting theory, current pronouncements, problems of income determination, and accounting research and research methodology applied to accounting issues. COURSE OBJECTIVES This course discusses broader implications of financial accounting and examines critically accounting theories. It provides theoretical base for financial accounting and reporting in business relationships characterized by information asymmetries. Besides its theoretical orientation, the course discusses institutional structure and different reporting environments of financial accounting and standard setting. It also features considerable coverage of financial accounting literature. Students completing this class should be able to: • To understand the differences of accounting under ideal conditions vs. uncertainties. • Apply decision usefulness approach to financial reporting. • Understand efficient market theory. • Know the information perspective on decision usefulness. • Know how to apply different measurement perspective to financial accounting information. • Analyze conflicts of contracting...
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...3 INDIVIDUAL LEADERSHIP STYLE To purchase this visit here: http://www.activitymode.com/product/ldr-531-week-3-individual-leadership-style/ Contact us at: SUPPORT@ACTIVITYMODE.COM LDR 531 WEEK 3 INDIVIDUAL LEADERSHIP STYLE The paper has two parts. 1. Select and describe a leader you admire. Your selected leader may be either a real-life individual or a fictional character from television, the movies, or a book. Using leadership theories, analyze your selected leader to identify characteristics and provide specific examples of leadership qualities you think contributed to that person's success. 2. Evaluate your own leadership style and identify your own leadership characteristics in the same way ALONG with a plan to improve upon your leadership - which could include things likeundertaking specific training, joining professional association, seeking out situations at work or as a volunteer to develop your abilities. 1500 words Format your paper consistent with APA guidelines Evaluate your chosen leader and yourself, based on the leadership theories. This is a graduate program paper. Use the texts and course readings to analyze/discuss leadership style and characteristics. The texts have specific theories and models of leadership style. How does the style of your selected leader compare to such models? How do you compare to such models? Use two peer reviewed journal article in your discussion. There is a list of suggest journals in a posting under the Announcement...
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...Business School School of Accounting Unit Outline 309875 Accounting Theory and Analysis 308 Semester 1, 2014 Unit study package number: Mode of study: Tuition pattern summary: 309875 Internal Lecture: 1 x 1.5 Hours Weekly Workshop: 1 x 1.5 Hours Weekly This unit does not have a fieldwork component. Credit Value: Pre-requisite units: Co-requisite units: Anti-requisite units: Result type: Approved incidental fees: Unit coordinator: 25.0 305229 (v.0) Advanced Financial Accounting 260 or any previous version Nil Nil Grade/Mark Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details. Lisa Cullen Name: +618 9266 7567 Phone: Lisa.Cullen@curtin.edu.au Email: 407 Building: 406A - Level 4 Room: Consultation times: Tuesday 2-4pm and Thursday 12.30-2.30pm Name: Phone: Email: Building: Room: Name: Phone: Email: Building: Room: Name: Phone: Email: Building: Room: Administrative contact: Name: Phone: Email: Building: Room: Andrew Reynolds +61 8 9266 3602 A.Reynolds@curtin.edu.au 407 426 John Evans +618 9266 3156 John.Evans@curtin.edu.au 407 407 Clive Oliver +618 92667295 Clive.Oliver@curtin.edu.au 407 412 Lesley Hill +618 9266 7295 Lesley.Hill@cbs.curtin.edu.au 407 412 Teaching Staff: Learning Management System: Blackboard (lms.curtin.edu.au) 309875 Accounting Theory and Analysis 308 Bentley Campus 19 Feb 2014 School of Accounting, Curtin Business School Page: 1 of 9 CRICOS Provider Code...
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...Measurement in Accounting: What is the Scale? In the last few years the field of accounting has been the subject of a critical review,the intensity of which is increasing as time goes by. Somehow, both within and without the accounting profession, there is a feeling of dissatisfaction with the information generated by the accounting process. Such dissatisfaction is leading to questions about the fundamental bases of Accounting. The practitioner claims to identify,collect,measure,record,analyse and report financial data useful for a variety of purposes. Unfortunately, recent financial turmoil emanating from some of the uses applied to accounting reports is causing accountants and other stakeholders to question the foundations of accounting. Some ask questions like is Accounting a Science or Art? If it is a science, what is its foundation in Science? Are their theories guiding the focus of accounting scholars? Are these theories the result of empirical findings and observations? Are the findings the outcome of diligent and rigorous measurement of phenomena? Does accounting measure any phenomena? Is the accounting phenomena amenable to measurement? Inshort is Accounting a measurement Discipline? Scholars are therefore re-examining the foundations of accounting to determine its suitability as a Science. A Science Discipline is founded on theories which are prediction of phenomena. These predictions are possible because rigorous and precise measurements of phenomena is achieved...
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...sddsf SUNDERLAND BUSINESS SCHOOL Module Title: Strategic Management Accounting Module Code: APC309 Submission Date: Monday 11th April 2011 Individual assignment General Information Weighting – 100% of the marks for this module This is an individual assignment of 3,000 words (+/-10%), excluding appendices and bibliography. The word count MUST be shown on the front of the assignment. There are TWO questions to be answered in this assignment. Each question carries a maximum mark of 50%. All of the learning outcomes for the module are being assessed in this assignment. The learning outcomes are shown in the section entitled “Marking Guide”, which is further on in this document. The University’s policy on cheating collusion and plagiarism will be applied to this piece of work. You are required to produce a report which answers the following TWO questions: Question 1 You have been asked to advise two entirely different businesses about the benefits and problems associated with what is termed the “traditional approach to budgeting and budgetary control”. One of the businesses operates in a very stable and static market place, where there is little change in either products or demand year on year, whereas the other business operates in a very dynamic, rapidly changing, innovative environment. If your findings suggest that the traditional approach is inappropriate for one or both of the businesses, please summarise some alternative approaches. The...
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...UNIVERSITY, POMONA ACC 311 Intermediate Accounting I SPRING 2016 PROFESSOR: Dr. Hassan Hefzi OFFICE: 164-2085 OFFICE HOURS: 12:30 - 2:00 MW PHONE: (909) 869-2385 And by appointment E-mail: hhefzi@cpp.edu (I do not respond to e-mails on weekends) Text and other Materials: 1. Intermediate Accounting, Spiceland, Sepe and Nelson, 8th Ed., McGraw-Hill, 2016. 2. The Wall Street Journal, or the Journal of Accountancy. 3. FASB, Concept Statements No5, 6, 7 & 8). At http://www.fasb.org. Course Description: Analytical study and application of accounting theories and techniques including current literature of authoritative accounting organizations. 4 lecture/problem solving. Prerequisite: A minimum grade of “C” (2.0) in ACC 304 and a passing grade on the Graduation Writing Test. Non-accounting majors should refer to the current Cal Poly Pomona Catalog. Course Objectives: This course is aimed primarily towards those who will be providers of financial information for external use—those who will be primarily responsible for observing, selecting, measuring, and reporting financial information for external decision making. The main objective is to develop skills of APPLICATION AND ANALYSIS, i.e., to demonstrate the use of appropriate concepts, standards, and techniques after having considered the needs of financial statement users and how the behavior of the users may be influenced by financial accounting information. Achieving this objective requires...
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...capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. Week 1 - Topic 1: Reporting Issues Objectives Differentiate among the services provided by auditors. Explain procedures for reporting accounting changes and error corrections. Describe the professional responsibilities of accountants in financial reporting. Compare and contrast the forms of business structure. Explain the methodology used to determine deferred taxes. Materials SUPPLEMENT: Week One Content Outline SUPPLEMENT: Week One Mind Map SUPPLEMENT: Week One Student Road Map SUPPLEMENT: Sample Final Exam EBOOK COLLECTION: Auditing and Assurance Services, Ch. 1 EBOOK COLLECTION: Intermediate Accounting, Ch. 19 EBOOK COLLECTION: Intermediate Accounting, Ch. 22 EBOOK COLLECTION: Advanced Accounting, Ch. 7 EBOOK COLLECTION: Financial Accounting Theory and Analysis, Ch. 17 Assessment Individual Assignment: CPA Report As the CPA for a large organization, your manager has asked you to provide information to outside CPAs who are examining a subsidiary that has been set up as a corporation. As part of their review, the CPAs have asked you to provide them with the following explanations: The methodology used to determine deferred taxes...
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...Technological University Syllabus for New MBA Program effective from Academic Year 2011-12 MBA I Semester I Accounting for Managers (AFM) 1. Course Objective: The objective of the course is to acquaint the students with the language of Accounting and to develop in them the ability to evaluate and use accounting data as an aid to decision making. The main purpose is to assist the students in developing skills in problem solving and decision making in the financial area. Emphasis is laid on analysis and utilization of financial and accounting data for planning and control. 2. Course Duration: The course duration is of 36 sessions of 75 minutes each i.e. 45 hours. 3. Course Contents: Module No: Module Content No. of Sessions 70 Marks (External Evaluation) 17 I II Fundamentals of Accounting Basic understanding of accounting, Accounting Concepts, Conceptual framework of financial statements, Accounting Policies, Journal Entries and preparation of accounts - Trial Balance to Balance sheet and profit and loss Account, Recognition of Income and Expenses, Provisions, Contingent Liabilities Accounting Standards and Applicability: Disclosure of Accounting Policies (AS-1), Valuation of Inventories (AS-2), Depreciation Accounting (AS-6), Income Recognition & Accrual Income (AS-9), Accounting of Fixed Assets (AS-10), Accounting for Intangible Assets (AS-26), Accounting for Investments (AS-13), 7 7 17 III IV V Preparing and Understanding Financial Statements : Corporate...
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...ACCN-7280 Accounting and Controls for Operational Risk Section 01, 02 and 03 Fall 2015 Instructor: Dr. Bol Office: Goldring/Woldenberg Hall I 503 Office Hours: MW 2:45pm - 3:15pm Office Phone: 5043147033 E-mail: jbol@tulane.edu I am happy to address questions and concerns via e-mail; allow one-business-day turnaround Class Meeting Day & Time: MW 11:00am – 12:15pm, 12:30pm – 1:45pm or 3:30pm – 4:45pm Class Location: Goldring/Woldenberg Hall II 2110 Blackboard Site: myTulane.blackboard.com ------------------------------------------------- Course Description: In this course we study operational risks and examine how organizations design and execute control systems to guard against these risks. We examine how to establish controls that will provide reasonable assurance that the organization will achieve their overall goals (i.e., strategy) in an effective and efficient manner. In the course, students extensively analyze and discuss cases of real organizations. Student Learning Objectives: The learning objectives in this course are for you to: 1. Master course content, specifically, a. Identify and prioritize operational risks an organization guards against and controls for. b. Identify and evaluate the internal control systems of an organization. c. Distinguish control issues from strategy issues and relate them to each other. d. Suggest improvements to the control systems using systems theory and process modeling...
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...ACC 421 Chapter 5 Wileyplus FOR MORE CLASSES VISIT www.acc421mart.com Keyser Beverage Company reported the following items in the most recent year. Q -2 Ames Company reported 2014 net income of $151,000. During 2014, accounts receivable increased by $13,000 and accounts payable increased by $9,500. Depreciation expense was $44,000. Prepare the cash flows from operating activities section of the statement of cash flows. Q -3 Martinez Corporation engaged in the following cash transactions during 2014. Q-4 The major classifications of activities reported in the statement of cash flows are operating, investing, and financing. Classify each of the transactions listed below as: Q-5 E5-14 http://edugen.wiley.com/edugen/art2/common/pixel.gif The comparative balance sheets of Constantine Cavamanlis Inc. at the beginning and the end of the year 2014 are as follows. Exercise 5-16 (Part Level Submission) A comparative balance sheet for Shabbona Corporation is presented below. Exercise 5-18 (Part Level Submission) The comparative balance sheets of Madrasah Corporation at the beginning and end of the year 2014 appear below. IFRS Practice Question 3 Companies that use IFRS: Entry field with correct answer A company has purchased a tract of land and expects to build a production plant on the land in approximately 5 years. During the 5 years before construction, the land will be idle. Under IFRS, the land should be reported as: -------...
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...NORTHEASTERN UNIVERSITY D’Amore-McKim School of Business ACCT1201: FINANCIAL ACCOUNTING & REPORTING Fall 2015 Professor: Cynthia Jackson Class days/time/location: MWTh/1:35-2:40 p.m./70 Dodge Hall MWTh/4:35-5:40 p.m./70 Dodge Hall Office hours/location: M/12:00-1:00 p.m./404 Hayden Hall W/3:00-4:00 p.m./404 Hayden Hall and by appointment Network/Voice-mail: 617-373-4643 E-mail: c.jackson@neu.edu Teaching Assistant: Nghia (Mash) Pham E-mail: pham.ng@husky.neu.edu Office location: 439 Dodge Hall/TBA Course Materials: • TEXT: Financial Accounting, 8th edition, Libby, Libby, & Short (Irwin McGraw-Hill) • Connect Plus • Learn Smart • Simple 4-function calculator Text and Connect Plus Options • Hardcover (including Connect Plus plus ebook access) o $303 at the Bookstore (resale value approximately $137 at the Booskstore) • Ebook and Connect Plus o $105 – online purchase o Valid for both semesters of this course • Connect Plus only o $76 – online purchase o No ebook or text material included o You can use this option if you have purchased a 2nd hand text • Looseleaf Text o $40 “upgrade” – you must have purchased one of the Connect Plus options o Online purchase through Connect Plus o This is a black & white, 3-hole punched...
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