...communication skills • Non-accountants PowerPoint Presentation by Phil Johnson ©2015 John Wiley & Sons Australia Ltd LEARNING OBJECTIVES 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Outline the dynamic environment in which accountants work Discuss the nature of decisions and the decision-making process Outline the range of economic decisions made in the marketplace Explain the nature of accounting and its main functions Identify the potential users of accounting information Apply information to make basic economic decisions Describe the role of accounting information in the decision-making process Compare accounting information for management and external users Summarise how the accounting profession is organised in Australia Identify the different areas of the economy in which accountants work Identify the importance of ethics in business and accounting and how to recognise and handle ethical dilemmas as part of the decision-making process. YOUR JOURNEY INTO ACCOUNTING • Accounting – Not ‘boring’ (mostly!) – Much more than just bookkeeping – Dynamic environment – The language of business • If you don’t have some understanding, you’re not in the conversation – Benefits of basic understanding – Engineers - product design (reduce costs/increase price) – Marketing – maximise sales – HR – major organisational cost THE ACCOUNTING ENVIRONMENT • Accounting evolves as society and business changes. • Some of these changes include – Rapid developments...
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...Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 362 001 Cost Accounting Dec 17 2 pm Levy Aaa - Zzz GYM Studio 1 1-3 ACCT 385 001 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 385 002 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 453 001 Advanced Financial Accountin Dec 14 9 am Scott Aaa - Zzz GYM main gym ACCT 463 001 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 463 002 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2 1-7 ACCT 475 001 Principles of Auditing Dec 16 6 pm Cecere Aaa - Zzz GYM Studio 1 1-4 ACCT 486 001 Business Taxation 2 Dec 15 9 am Goldsman Aaa - Zzz GYM main gym 38-41 ACCT 486 002 Business Taxation 2 Dec 15 9 am Goldsman Aaa - Zzz GYM main gym 38-41 ACCT 683 061 Practice of...
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...CHAPTER 4 Completing the Accounting Cycle ASSIGNMENT CLASSIFICATION TABLE | | | | |Brief | | | |Learning | |Questions | |Exercises | |Do It! | |Objectives | | | | | | | | | | | | | | | |1A | |Prepare worksheet, financial statements, and adjusting and closing entries. | |Simple | |40–50 | | | | | | | | | |2A | |Complete worksheet; prepare financial statements, | |Moderate | |50–60 | | | |closing entries, and post-closing trial balance. | | | | | | | | | | | | | |3A | |Prepare financial statements...
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...ATENEO de Manila LAW SCHOOL LAW ON SALES OUTLINE [1] Dean Cesar L. Villanueva First Semester, SY 2011-2012 Atty. Alexander C. Dy Atty. Ray Paolo J. Santiago I. The Nature of Sale A. Definition (Art. 1458) Sale is a contract whereby one of the contracting parties [the seller] obligates himself to transfer the ownership[2] and to deliver the possession, of a determinate thing, and the other party [the buyer] to pay therefor a price certain in money or its equivalent. xCruz v. Fernando, 477 SCRA 173 (2005).[3] 1. Elements of Sale Elements of sale: (a) consent or meeting of the minds; (b) determinate subject matter; and (c) price certain in money or its equivalent. xNavarra v. Planters Dev. Bank, 527 SCRA 562 (2007).[4] Sale being a consensual contract, its essential elements must be proven. xVillanueva v. CA, 267 SCRA 89 (1997). Absence of any essential elements negates a sale xDizon v. CA, 302 SCRA 288 (1999),[5] even when earnest money has been paid. xManila Metal Container Corp. v. PNB, 511 SCRA 444 (2006). But once all elements are proven, a sale’s validity is not affected by a previously executed fictitious deed of sale. xPeñalosa v. Santos, 363 SCRA 545 (2001); and the burden is on the other party to prove otherwise. xHeirs of Ernesto Biona v. CA, 362 SCRA 29 (2001). ...
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...Higher Education Accreditation (CHEA) (www.chea.org/) The Teacher Education Accreditation Council (TEAC) The Regent University School of Education's educational leadership and teacher preparation programs and the College of Arts & Sciences interdisciplinary studies program, which are designed to prepare competent, caring, and qualified professional educators are accredited by the Teacher Education Accreditation Council for a period of seven years, from January 9, 2009 to January 9, 2016. This accreditation certifies that the educational leadership, teacher preparation and interdisciplinary studies programs have provided evidence that they adhere to TEAC's quality principles. Teacher Educational Accreditation Council, One Dupont Circle, Suite 320, Washington, DC, 20036, phone 202.466.7236. www.teac.orghttp://www.teac.org/ Regent University is authorized to operate in the state of Virginia and is exempt from the requirements of certification provided by the State Council of Higher Education for Virginia (SCHEV) (www.schev.edu/.) Nondiscrimination Policy Regent University admits students of any race, color, disability,...
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...John Wiley & Sons, Inc. David L. Kurtz University of Arkansas Louis E. Boone University of South Alabama BUSINESS 14TH EDITION Contemporary . . . at the speed of business “The 14th edition of Contemporary Business is dedicated to Joseph S. Heider, who brought me to John Wiley & Sons. Thank you, Joe.” —Dave Vice President & Executive Publisher Acquisitions Editor Assistant Editor Production Manager Senior Production Editor Marketing Manager Creative Director Senior Designer Text Designer Cover Designer Production Management Services Senior Illustration Editor Photo Editor Photo Researcher Senior Editorial Assistant Executive Media Editor Media Editor George Hoffman Franny Kelly Maria Guarascio Dorothy Sinclair Valerie A. Vargas Karolina Zarychta Harry Nolan Madelyn Lesure 4 Design Group Wendy Lai Elm Street Publishing Services Anna Melhorn Hilary Newman Teri Stratford Emily McGee Allison Morris Elena Santa Maria This book was set in Janson TextLTStd-Roman 10/13 by MPS Limited, a Macmillan Company, Chennai, India and printed and bound by R. R. Donnelley & Sons. The cover was printed by R. R. Donnelley & Sons. This book is printed on acid free paper. ∞ Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live...
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...Transforming Lives Communities The Nation …One Student at a Time Disclaimer Academic programmes, requirements, courses, tuition, and fee schedules listed in this catalogue are subject to change at any time at the discretion of the Management and Board of Trustees of the College of Science, Technology and Applied Arts of Trinidad and Tobago (COSTAATT). The COSTAATT Catalogue is the authoritative source for information on the College’s policies, programmes and services. Programme information in this catalogue is effective from September 2010. Students who commenced studies at the College prior to this date, are to be guided by programme requirements as stipulated by the relevant department. Updates on the schedule of classes and changes in academic policies, degree requirements, fees, new course offerings, and other information will be issued by the Office of the Registrar. Students are advised to consult with their departmental academic advisors at least once per semester, regarding their course of study. The policies, rules and regulations of the College are informed by the laws of the Republic of Trinidad and Tobago. iii Table of Contents PG 9 PG 9 PG 10 PG 11 PG 11 PG 12 PG 12 PG 13 PG 14 PG 14 PG 14 PG 14 PG 15 PG 17 PG 18 PG 20 PG 20 PG 20 PG 21 PG 22 PG 22 PG 22 PG 23 PG 23 PG 23 PG 23 PG 24 PG 24 PG 24 PG 24 PG 25 PG 25 PG 25 PG 26 PG 26 PG 26 PG 26 PG 26 PG 26 PG 27 PG 27 PG 27 PG 27 PG 27 PG 27 PG 28 PG 28 PG 28 PG 28 PG 28 PG 33 PG 37 Vision Mission President’s...
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...VINCENNES UNIVERSITY CATALOG Vol. LXIX August, 2010 No. 61 A COMPREHENSIVE TWO-YEAR COLLEGE OFFERING ASSOCIATE DEGREES IN THE LIBERAL ARTS, SCIENCES, EDUCATION, ENGINEERING, AND TECHNOLOGY AND OFFERING BACCALAUREATE DEGREES IN SPECIALIZED AREAS Accreditation The North Central Association of Colleges and Schools 30 North LaSalle Street, Suite 2400, Chicago, IL 60602 (312) 263-0456 www.ncacihe.org FAX 312-263-7462 Accreditation Review Council on Education in Surgical Technology and Surgical Assisting American Bar Association American Board of Funeral Service Education American Health Information Management Association Association of Collegiate Business Schools and Programs Commission on Accreditation of Allied Health Educational Programs Commission on Accreditation in Physical Therapy Education Federal Aviation Administration Higher Education Coordinating Board of the State of Washington Indiana State Board of Nursing Joint Review Committee on Education In Radiologic Technology National Alliance of Concurrent Enrollment Partnerships National Association of Schools of Art and Design National Association of Schools of Theatre National League for Nursing Accrediting Commission Printing Industries of America, Inc. Approved for Veterans Membership The American Association of Community Colleges Aviation Technician Education Council The Council of North Central Two Year Colleges The Higher Education Transfer Alliance The National Academic Advising Association The North Central Association...
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...1500 Peachtree St. Jackson, MS 39202 Belhaven University 535 Chestnut St. Suite 100 Chattanooga, TN 37402 Belhaven University 7111 South Crest Parkway Southaven, MS 38671 Belhaven University – LeFleur 4780 I-55 North Suite 125 Jackson, MS 39211 Belhaven University 15115 Park Row Suite 175 Houston, TX 77084 Belhaven University Online 1500 Peachtree St. Box 279 Jackson, MS 39202 Belhaven University 1790 Kirby Parkway Suite 100 Memphis, TN 38138 Belhaven University 4151 Ashford Dunwoody Rd. Suite 130 Atlanta, GA 30319 Belhaven University 5200 Vineland Rd. Suite 100 Orlando, FL 32811 Traditional Admission Adult and Graduate Studies Admission – Jackson Atlanta Chattanooga Desoto Houston Memphis Orlando Alumni Relations/Development Belhaven Fax Business Office Campus Operations Integrated Marketing Registrar Student Life Security Student Financial Planning Student Development Online Admission Online Student Services (601) 968-5940 or (800) 960-5940 (601) 968-5988 or Fax (601) 352-7640 (404) 425-5590 or Fax (404) 425-5869 (423) 265-7784 or Fax (423) 265-2703 (622) 469-5387 (281) 579-9977 or Fax (281) 579-0275 (901) 896-0184 or Fax (901) 888-0771 (407) 804-1424 or Fax (407) 367-3333 (601) 968-5980 (601) 968-9998 (601) 968-5901 (601) 968-5904 (601) 968-5930 (601) 968-5922 (601) 968-5969 (601) 968-5900 (601) 968-5933 (601) 968-5932 (601) 965-7043 (601) 968-8947 Website http://www.belhaven.edu http://atlanta.belhaven.edu http://chattanooga.belhaven.edu http://houston.belhaven.edu http://jackson...
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...SAGE India website gets a makeover! Global Products Enhanced Succinct Intuitive THE Improved Interactive Smart Layout User-friendly Easy Eye-catching LEADING WORld’s LEADING Independent Professional Stay tuned in to upcoming Events and Conferences Search Navigation Feature-rich Get to know our Authors and Editors Why Publish with SAGE ? World’s LEADING Publisher and home and editors Societies authors Professional Academic LEADING Publisher Natural World’s Societies THE and LEADING Publisher Natural authors Societies Independent home editors THE Professional Natural Societies Independent authors Societies and Societies editors THE LEADING home editors Natural editors Professional Independent Academic and authors Academic Independent Publisher Academic Societies and authors Academic THE World’s THE editors Academic THE Natural LEADING THE Natural LEADING home Natural authors Natural editors authors home World’s authors THE editors authors LEADING Publisher World’s LEADING authors World’s Natural Academic editors World’s home Natural and Independent authors World’s Publisher authors World’s home Natural home LEADING Academic Academic LEADING editors Natural and Publisher editors World’s authors home Academic Professional authors Independent home LEADING Academic World’s and authors home and Academic Professionalauthors World’s editors THE LEADING Publisher authors Independent home editors Natural...
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...Philosophy and Design Pieter E. Vermaas • Peter Kroes Andrew Light • Steven A. Moore Philosophy and Design From Engineering to Architecture Pieter E. Vermaas Delft University of Technology Delft the Netherlands Andrew Light University of Washington Seattle USA Peter Kroes Delft University of Technology Delft the Netherlands Steven A. Moore University of Texas Austin USA ISBN 978-1-4020-6590-3 e-ISBN 978-1-4020-6591-0 Library of Congress Control Number: 2007937486 © 2008 Springer Science + Business Media B.V. No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, microfilming, recording or otherwise, without written permission from the Publisher, with the exception of any material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Printed on acid-free paper. 9 8 7 6 5 4 3 2 1 springer.com Contents List of Contributors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Design in Engineering and Architecture: Towards an Integrated Philosophical Understanding . . . . . . . . . . . . . . . . . Peter Kroes, Andrew Light, Steven A. Moore, and Pieter E. Vermaas Part I Engineering Design ix 1 Design, Use, and the Physical and Intentional Aspects of Technical Artifacts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...
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...A multivariate explanatory study into the factors that affect consumers' attitudes, intentions and engagement with indirect mobile marketing. A dissertation submitted by: Phil Hudson BA (Hons) Marketing The Media School Bournemouth University 2012 - 2013 Word count: 9992 I Dissertation Submission Form with Author’s Declaration This form must be fully completed and submitted to the Media School Student Support Reception with 2 copies of your bound dissertation/project. Incomplete submissions will not be accepted. Full Name: Phil Hudson Student ID Reference No: 4229546 Programme: BA (Hons) Marketing Submission Date: …………………………………………………… I declare that this dissertation/project is all my own work and the sources of information and the material I have used (including the internet) have been fully identified and properly acknowledged. Student signature ……………………………………………………… Contact Details Please ensure that details of your contact address for future correspondence and information regarding graduation are up-to-date via the log-in page of the student portal: http://studentportal.bournemouth.ac.uk/log-in/?srclnk=123home Access Permission to the Dissertation I approve the use of my dissertation/project as a reference text for future students on the following basis: Public Access (freely available) Confidential (permission of author required) Strictly Confidential (not available for reference under any circumstances) Yes / No Yes / No Yes / No For Office Use Only Date...
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...Chapter Four Professional Accounting in the Public Interest, Post-Enron Purpose of the Chapter When the Enron, Arthur Andersen, and WorldCom debacles triggered the Sarbanes-Oxley Act of 2002 (SOX), a new era of stakeholder expectations was crystallized for the business world and particularly for the professional accountants that serve in it. The drift away from the professional accountant’s role as a fiduciary to that of a businessperson was called into question and reversed. The principles that the new expectations spawned and renewed resulted in changes in how the professional accountants are to behave, what services are to be offered, and what performance standards are to be met. These standards have been embedded in a new governance structure and in guidance mechanisms, which have domestic and international components. The influence of the International Accounting Standards Board (IASB) and the International Federation of Accountants (IFAC) will be as important as that of SOX in the long run. This chapter examines each of these developments and provides insights into important areas of current and future practice. Building upon the understanding of the new stakeholder accountability framework facing clients and employers developed in earlier chapters, this chapter explores public expectations for the role of the professional accountant and the principles that should be observed in discharging that role. This leads to consideration of the implications for services to be...
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...Licensed to: iChapters User Eugene F. Brigham UNIVERSITY OF FLORIDA Joel F. Houston UNIVERSITY OF FLORIDA Copyright 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Eugene F. Brigham UNIVERSITY OF FLORIDA Joel F. Houston UNIVERSITY OF FLORIDA Copyright 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Licensed to: iChapters User This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to remove content from this title at any time...
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...Fourth Edition Reframing Organizations Artistry, Choice, and Leadership LEE G. BOLMAN TERRENCE E. DEAL B est- se l l i n g a u t h o rs of LEADING WITH SOUL FOURTH EDITION Reframing Organizations Artistry, Choice, and Leadership Lee G. Bolman • Terrence E. Deal Copyright © 2008 by John Wiley & Sons, Inc. All rights reserved. Published by Jossey-Bass A Wiley Imprint 989 Market Street, San Francisco, CA 94103-1741—www.josseybass.com 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 978-6468600, 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, 201-7486011, fax 201-748-6008, or online at www.wiley.com/go/permissions. Credits are on page 528. Readers should be aware that Internet Web sites offered as citations and/or sources for further information may have changed or disappeared between the time this was written and when it is read. Limit of Liability/Disclaimer...
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