...KANNADA/SANSKRIT/URDU/TAMIL/ TELUGU/ADDITIONAL ENGLISH/ MARATHI/HINDI ENGLISH BUSINESS ECONOMICS FUNDAMENTALS OF ACCOUNTING BUSINESS MANAGEMENT BUSINESS MATHEMATICS TOTAL LANGUAGE: KANNADA/SANSKRIT/URDU/TAMIL/ TELUGU/ADDITIONAL ENGLISH/ MARATHI/HINDI ENGLISH BUSINESS STATISTICS FINANCIAL ACCOUNTING ORGANISATIONAL BEHAVIOUR BUSINESS ENVIRONMENT TOTAL BUSINESS COMMUNICATION HUMAN RESOURCE MANAGEMENT MARKETING MANAGEMENT CORPORATE ACCOUNTING SERVICES MANAGEMENT INTERNATIONAL BUSINESS INDIAN CONSTITUTION TOTAL BUSINESS RESEARCH METHODS BUSINESS LAW COST ACCOUNTING FINANCIAL MANAGEMENT PRODUCTION & OPERATIONS MANAGEMENT LAW AND PRACTICE OF BANKING COMPUTER FUNDAMENTALS TOTAL INCOME TAX STRATEGIC MANAGEMENT MANAGEMENT ACCOUNTING COMPUTER APPLICATION IN BUSINESS PROJECT MANAGEMENT ENTREPRENEURIAL DEVELOPMENT TOTAL 04 04 04 04 04 24 04 90 90 90 90 90 540 90 10 10 10 10 10 60 10 100 100 100 100 100 600 100 04 04 04 04 04 24 04 04 04 04 04 04 04 28 04 04 04 04 04 04 04 28 04 04 04 04 04 04 24 90 90 90 90 90 540 90 90 90 90 90 90 90 630 90 90 90 90 90 90 90 630 90 90 90 90 90 90 540 10 10 10 10 10 60 10 10 10 10 10 10 10 70 10 10 10 10 10 10 10 70 10 10 10 10 10 10 60 100 100 100 100 100 600 100 100 100 100 100 100 100 700 100 100 100 100 100 100 100 700 100 100 100 100 100 100 600 1 VI 6.1 6.2 6.3 6.4 6.5 6.6 MANAGEMENT INFORMATION SYSTEM ELECTIVE – 1 ELECTIVE – II ELECTIVE – III ELECTIVE – IV PROJECT REPORT VIVA VOCE TOTAL 04 04 04 04 04 90 90 90 90...
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...ACCOUNTING THEORY AND PRACTICE (FAR 600) Teaching and Learning Arrangements (SEMESTER: JAN 2007 – APRIL 2007) COURSE CODE : FAR 600 PROGRAM : BACHELOR OF ACCOUNTING (HONS) CREDIT HOURS : 4 CONTACT HOURS : 4 STATUS : CORE SYNOPSIS This financial accounting course exposes students to accounting theory, corporate accounting policies and financial reporting practices. The importance of history is introduced through a brief discussion on accounting history from both experiences of both western and Muslim Civilization. In understanding the theoretical framework of accounting, the various perspectives on financial accounting theory are examined with particular emphasis on their rationale and implications on accounting practice. General concepts of theory formulation are discussed and types of accounting perspectives and research are also introduced in this course. Corporate Accounting Policies are explained by the development of the Conceptual Framework and the Importance of a Regulatory Environment. The Standard Setting process in Malaysia is discussed. An analytical approach of the accounting standards is adopted by examining the recognition, measurement, disclosure and presentation of accounting information is discussed. Significant emphasis is placed on Asset Measurement, Nature of Liabilities, Types of Equity, Recognition of Revenue and Income Finally contemporary accounting practices and...
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...Chapter 1 of International Accounting book by Choi and Meek give the introduction about international accounting. International accounting has a very wide topic. It focuses on the issues in accounting to multinational corporations, especially with the foreign operations. It also includes the study of the various areas of accounting in different countries. This chapter also defined the area of international accounting with the accounting issues that encountered by multinational companies that engaged in international trade and invested in foreign operations. It also talks about the several issues in accounting that encountered by companies that involved international trade. One of the issues is about the foreign currency about export and import activities. An important issue is on how to account the changes in the value of the foreign currency account receivable that will occur as exchange with the foreign currency transactions. The chapter also talks about the importance of international accounting for the contribution to the growth is by the phenomenon of global competition. Also, the companies become more multinational to have their external auditors. One of the remarkable growth in the foreign direct investment over the last decades is somewhat attributable to the liberalization of investment in many different countries especially the aimed in attracting the foreign direct investment. Also, the establishing of operations in a foreign country many of these companies also...
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...functions (management, production, marketing, finance and accounting, human resource management, and various support functions). Offers an overview of business organizations and the business environment, strategic planning, international business, and quality assurance. INSTRUCTIONAL MATERIALS Required Resources Kelly, M., McGowen, J., & Williams, C. (2014). BUSN (6th ed.). Mason, OH: South-Western Cengage Learning. (Note: This is a textbook uniquely created for Strayer and can only be purchased via Strayer’s Virtual Bookstore, available through iCampus. The chapters within this custom textbook are the same as those from the national title, only rearranged in a different order.) Supplemental Resources Asare, S. K., & Wright, A. M. (2012). Investors’, auditors’, and lenders’ understanding of the message conveyed by the standard audit report on financial statements. Accounting Horizon, 26(2), 193-217. Aytaç, G., & Turan, O. Z. (2012). Issues of business ethics in domestic and international businesses: A critical study. International Journal of Business Administration, 3(5), 82-88. Bulu, I., Radojicic, M., & Nesic, Z. (2012). Some considerations on modern aspects of marketing promotion. Technics Technologies Education Management, 7(4), 1741-1750. Franks, R. A., & Spalding, A. D. (2013). Business ethics as an accreditation requirement: A knowledge mapping approach. Business Education & Accreditation, 5(1), 17-30. Pathak, A. (2012). Understanding Michael...
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...|Topic in Mastery of the |Chapter 3 - Building Your |Chapter 4 – Brain Teasers: Using|Chapter 5 – Cases to Accompany | |Financial Accounting Research |Business Vocabulary: Defining |FARS to Untangle the Mystery |FARS [Related Assignments at End| |System (FARS) Through Cases 2nd |Terms and Solving Problems |[See Introduction and Example |of Cases] | |Edition by Wallace [Chapter 1 |Through FARS [See Introduction |pp. 4-1 to 4-7] | | |and 2 where noted] |and Example pp. 3-1 to 3-7] | | | |FASB, Standard Setting; GAAP; |Table 3.1 Accounting Standards; |1: How Many Standards Have Been |Case 12: Emerging Issues: The | |Governance; FARS [Chapter 1 – |Table 3.39 Regulated Industry; |Issued by FASB?; 2: Dissents |Agenda of FASB; [Case 8 Related:| |The Financial Accounting |Table 3.40 Specialized Industry |Portending Future?; 32: What |Does It Matter Where Guidance Is| |Research System (FARS) Primer.] |Considerations |Makes One GAAP Preferable to |Located?]; [Case 12 Related: Are| | | |Another?; 30: When Can Analogies|Accounting Rules to Blame?] | | | |Be Used?; 31: What Are the 10 | | | ...
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...Course Outline Programme: International Masters of Business Administration Cohort: 57 Academic Year/Trimester: 2015/2016 Trimester II Course Code and Course Name: INBA 6370 - FINANCIAL STATEMENT ANALYSIS FOR GLOBAL FIRMS Course Type: Core Level: Year 1 Lecturer: Mr. Andre Taitt Lecturer’s e-mail: andre.taitt@fac.gsb.tt Lecturer’s phone #: 1-868-685-5631 Learning Assurance Officer: Alana Ifill Prerequisite/co-requisite course (s): Introduction to Financial Accounting Workshop Involvement of other institutions for delivery: None 1 1.0 Vision and Mission of the Lok Jack GSB Our purpose is to contribute to the development of the human and institutional capacity required to transform the business landscape and shape our own destiny. Through our comprehensive and integrated programmes and consultancy services, we provide a framework for developing new pathways for achieving sustainable growth and competitiveness The mission of the School is to improve the international competitiveness of people and organisations in the Caribbean through business education, training, consulting and research. 2.0 Quality Statement In today’s organization the non financial manager can no longer avoid financial information. Profit statements, operating budgets, and project analyses are constant part of a manager’s day. The concept of the finance and non financial manager has now become very blurred. The modern manager must have the ability to utilize the appropriate...
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...ACCOUNTING IN CONTEXT POTTER I LIBBY I LIBBY I SHORT ACCOUNTING IN CONTEXT BRADLEY N. POTTER University of Melbourne ROBERT LIBBY Cornell University PATRICIA A. LIBBY Ithaca college DANIEL G. SHORT Texas Christian University Boston Burr Ridge, IL Dubuque, IA Madison, WI New York San Francisco St. Louis Bangkok Bogotá Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal New Delhi Santiago Seoul Singapore Sydney Taipei Toronto Copyright © 2009 McGraw Hill Australia Pty Limited Additional owners of copyright are acknowledged in page credits. Every effort has been made to trace and acknowledge copyrighted material. The authors and publishers tender their apologies should any infringement have occurred. Reproduction and communication for educational purposes The Australian Copyright Act 1968 (the Act) allows a maximum of one chapter or 10% of the pages of this work, whichever is the greater, to be reproduced and/or communicated by any educational institution for its educational purposes provided that the institution (or the body that administers it) has sent a Statutory Educational notice to Copyright Agency Limited (CAL) and been granted a licence. For details of statutory educational and other copyright licences contact: Copyright Agency Limited, Level 15, 233 Castlereagh Street, Sydney NSW 2000. Telephone: (02) 9394 7600. Website: www.copyright.com.au Reproduction and communication for other purposes Apart from any fair dealing for the...
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...AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH Faculty of Business Administration Department of Management BBA Program COURSE OUTLINE Term : Summer 2014-2015 I. Course Code and Title :BBA 1101– Introduction to Business II. Credit : 3 Credit hours III. Course Faculty :Stanley Rodrick Assistant Professor, Department of Marketing Faculty of Business Administration Faculty Room, Level# 3, Campus# 1, AIUB Email: stanley@aiub.edu Telephone: 8820865, 9890804, 9894641 Ext: 532 Section | Day | Time | Room | A1 | Sunday & Tuesday | 10:00 am – 12:00 pm | 121 | A8 | Monday & Wednesday | 12:00 pm – 02:00 pm | 521 | Vision AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB) envisions promoting professionals and excellent leadership catering to the technological progress and development needs of the country. Mission AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH (AIUB) is committed to provide quality and excellent computer-based academic programs responsive to the emerging challenges of the time. It is dedicated to nurture and produce competent world class professional imbued with strong sense of ethical values ready to face the competitive world of arts, business, science, social science and technology. Course Description The lesson has been prepared to provide students a revelation of the different forms of business activities. It covers up the thought of business, ideas, social responsibilities, moral values, structure...
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...Department of Accounting A Graduation Research Proposal Presented to the Faculty of Commerce The Islamic University of Gaza Prepared By Mosa zuhair al-nassan Mosbah al-shaghnobi Mohammed Nabaheen 120091941 120092552 120102597 Supervisor's name Mr. Salah Shubir 3102 I I A Holy Qur'an Verse A Holy Qur'an Verse } وَقُل اعْمَلُوا فَسَيَرَى اللَّهُ عَمَلَكُمْ وَرَسُولهُ وَالْمُؤْمِنُونَ{ سورة التوبة– اآلية 105 صدق اهلل العظيم I Dedication Dedication We dedicate this work to our lovely Palestine, to second home of Islamic university, and to our parents, who sacrificed everything in their life for us, and also we thank them for pushing us to success. For all of Those, Who are inspiring us and see us on our way. II II Acknowledgement Acknowledgement In the beginning, we thank Allah for giving us the strength and health to let this work see the light and our parents for their help and support. Our Prophet Mohammed said: “Who doesn’t thank people he doesn’t thank Allah”. We want to thank everyone help and participated in making this study starting from our honorable: Mr. Salah Shubair. Who put a lot of faith in our capabilities and encouraged us to complete this study. We thank all of our teachers in the faculty of commerce and our colleagues and friends for their support . III Abstract Abstract The study aims to discuss and evaluate one of the accounting problems, which...
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...What are the benefits of international financial reforting standards since thier adaption at the beginnng of the 21st? essay EXECUTIVE SUMMARY International Financial reporting Standards IFRS as a recent accounting phenomenon has drawn the attentions of Accountant, financial institutions and financial managers, multinational companies, government, financial regulatory institutions and in all the participants in capital market. This research is aim at examining the benefits of IFRS as against the present realities in the 21st century. In this work , review of literatures was carried out to ascertain the reasons for the adoption of IFRS, comparison were also made between existing US GAAP and IFRS using SWOT analysis in order to establish efficiency over other national GAAP. And from the report we can see that the usefulness of internationally recognized standard cannot be over emphasized as it cuts across all the spheres of the economy. Like the capital market, investors, globally etc. The research also established the improvement that IFRS upheld through its transparency, transactional cost reduction and reduction in complexity of financial statement. This is due to multiplicity of standards, although some weaknesses were encountered in the use of the standard. These include that the standard is principled based which makes it difficult to be compared with the other standards. We have also analysed the need for enforcement of the standard so that it will be same globally. There...
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...Viva-Voce Examination. Similarly, no marks will be allotted on Viva-Voce Examination unless a candidate submits his/her Project Report. • Evaluation of the Project Work to be done jointly by one internal expert and one external expert with equal weightage, i.e., average marks of the internal and external experts will be allotted to the candidate. • A candidate has to qualify in the Project Work separately, obtaining a minimum marks of 40 (Project Report and Viva-Voce taken together) in paper 3.5. • Marking Scheme for Project Report and Viva-Voce Examination: Project Report (50 marks) Chapter 1: Introduction – 10 marks Chapter 2: Conceptual Framework/ National/International Scenario – 5 marks Chapter 3: Presentation, Analysis & Findings -- 25 marks Chapter 4: Conclusion & Recommendations...
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...MGEC61 – International Economics: Finance Introduction International finance is a study of problems and policies of an open economy. International finance studies the issues like unemployment, savings, trade imbalances, money and price levels (include exchange rates). Organization of the course 1) Introduction – chapter 13 2) Interest rate parity (how exchange rate is determined by the flows of capital) and exchange rate overshooting – chapters 14 & 15 3) Purchasing power parity and the exchange rate in the long run (how exchange rate is determined by the flows of goods and the determinants of exchange rate in the long run) – chapter 16 4) The DD-AA model (the model that explains how exchange rate and output are determined in general equilibrium setting) – chapters 17 &18 Flexible exchange rate – chapter 17 Fixed exchange rate – chapter 18 5) International macroeconomic policy – chapters 19 & 21 Arguments for and against flexible exchange rates – chapter 19 Interdependence of macroeconomic policies – chapter 19 Arguments for and against common currency – chapter 21 MGEC61 – Chapter 13 © Iris Au 1 Chapter 13: National Income Accounting and the Balance of Payments The National Income Identity for an Open Economy The national income identity for an open economy is: Output (Y) = C + I + G + (EX – IM) A country’s current account (CA) balance shows the difference between exports of goods and services and imports of goods and services (including...
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...11: - Core Text, Chapter 19, Pages 592-606 II. Other Book: a. Week 3a3b: - Read Moffet, M., Stonehill, A. & Eiteman, D. (2006) Fundamentals of Multinational Finance, Chapter 11, 12 & 13. - Deutsche Banks Global Registered Shares (pp.332-333). - Tirstup Biomechanics (Denmark): Raising Dollar Debt (pp.357-359) b. Week 5b - Sanyal (2001). International Management: A Strategic Perspective (Prentice Hall), Ch.2, pp.66-77 c. Week 6ab: - Read Moffet, M., Stonehill, A. & Eiteman, D. (2006) Fundamentals of Multinational Finance, Chapter 20 & Read Stanley Works & Corporate Inversion (pages 541-545) d. Week 7a 7b: - Moffat, Stonehill & Eiteman (2006). Fundamentals of Multinational Finance, Ch.19 - Gardner & Weirich (1992). Business Investigations: How CFOs can manage risk through information, Journal of Corporate Accounting & Finance, Vol.10, Issue 1, (pp.129-139). - Madura & Fox (2007). International Financial Management, Ch. 19, pp.652, 659-661 e. Week 8a : - Chetty, S. & Campbell-Hunt, C. (2004) ‘A Strategic Approach to Internationalization: A Traditional Versus a “Born-Global” Approach’, Journal of International Marketing, 12 (1), pp. 57-81. - Knight, G. A. (2001) ‘Entrepreneurship and strategy in the international SME’, Journal of International Marketing, Vol. 7, pp. 155-171. - Moen, O. & Servais, P. (2002) ‘Born Global or Gradual Global? Examining the Export Behaviour of Small and Medium-Sized Enterprises’, Journal of International Marketing, 10 (3)...
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...Chapter 1: Introduction This chapter explains the reason for this investigation and the aims of the study. An overview of the following chapters is also given. Ethical issues have been the focus of media attention in recent months. Politicians have been accused of unethical behaviour, in the way they accepted election campaign donations. Educational institutions have been in the spotlight due to unacceptable practices and Haslam (2007) reported that teachers are being pressured to help students cheat to help meet league table grades. Ethics is becoming increasingly important in business practice as well as academic and professional education. The accounting scandals in the past which involved the former energy company, Enron and former “big five” accounting firm, Andersen (Comunale et al, 2006); have led to the need to develop ethical standards in students which could then be transferred to their employment life. There is a need for ethical awareness and education for current and future accountants, as there can be serious consequences for unethical behaviour in business (Pollara 2008). The accounting scandals in the past have been a major setback for the accounting profession and confidence in the profession has been lost. Ethical behaviour is seen as a way to improve the negative perception of the profession and the information provided. Some writers have advocated the inclusion of an ethical module in academic degree programmes. According to Bampton and Maclagan (2005...
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...An Analysis of Accounting Ethics Anna Aspras ACC 770 Proposal Hunter College INTRODUCTION Ethics refers to the discipline that deals with the bad and the good and also with the moral duties as well as moral obligations (Stolowy and Breton 2004). As Weidmann and Lenzen (2006) points out, ethics entails doing the right thing. Accounting ethics is mainly in the area of applied ethics and at the same time, it is also a part of business ethics as well as human ethics. It is worth pointing out that the kind of work that is always carried out by the auditors, as well as the accountants generally needs very huge ethics levels (Stolowy and Breton, 2000). The shareholders of the firms, the potential shareholders, as well as the other people who use the financial statements that are prepared by the accountants generally depend on the annual financial statements of the firms given that they are capable of using the information in making highly informed decisions concerning investments. At the same time, they depend on the accountants’ opinion and the verification of the financial statements by the auditors in order to make sure that the financial statements are giving a true, as well as a fair view of the firm (Weidmann and Lenzen, 2006). It is worth pointing out that the knowledge of ethics is capable of helping the accountants, as well as the auditors to overcome various kinds of ethical dilemmas, and this generally ensures that the correct choice is made though it might not be of benefit...
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