...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 The...
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...ACCA’S SUITE OF ENTRY-LEVEL ACCOUNTING AWARDS EXPLAINED Foundations in Accountancy 1 2 FOUNDATIONS IN ACCOUNTANCY “The accountancy profession at every level is constantly evolving to meet the needs and demands of how businesses operate and nowhere is this more apparent than at an accounting-support level. The accounting technician of today and tomorrow needs a rigorous and flexible qualification to help them contribute to business performance and an ever-changing business landscape. ACCA’s suite of entry-level awards – Foundations in Accountancy – has been developed after consultation with all our key stakeholders, with employers and students in mind. This suite of qualifications includes a revised Certified Accounting Technician (CAT) Qualification, which will provide employers with access to competent and ethical technicians, trained to consistent standards, with built-in flexibility to allow for skills to be tailored to meet different business needs and environments. And it will offer those starting out in their accountancy career flexible and tailored routes to accounting-support roles, leading to high-performing and rewarding career options for those who progress to the ACCA Qualification.” Aude Leonetti Acting executive director – learning 3 INTRODUCTION ACCA’s entry-level suite of awards – Foundations in Accountancy – is being introduced after detailed consultation which commenced in 2008 with ACCA stakeholders, including employers, learning providers, members...
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...University of Alberta, School of Business Accounting 415/615 (Winter 2016) Department of AOIS Intermediate Financial Accounting II Instructor: Office: Phone: E-mail: Jason Lee BUS 4-30B 780-492-4839 jason.lee@ualberta.ca Office Hours: MW 11:00AM– 12:00AM Or by appointment Lecture Sections: B1 B2 MW MW 9:30AM – 10:50AM 12:30PM – 1:50PM BUS 1-10 BUS 3-10 Course Description and Objectives: ACCTG 415/615 is the second part of Intermediate Financial Accounting. This course builds upon materials learned in previous financial accounting courses including ACCTG 311 and ACCTG 414/614. The focus of this course is on accounting for financing, liabilities and equity, and related income measurement, and disclosure with an in-depth examination of complex measurement issues. Together with ACCTG 414/614, Intermediate Financial Accounting covers virtually every important corporate reporting topic. Students are expected to master the vast body of knowledge on accounting for activities of an enterprise and preparing accounting information. A professional accountant’s expertise depends on both technical skill and professional judgment. During this course, students are expected to work towards developing the expertise through a lot of quantitative practice and a thorough understanding of the rationale (conceptual basis, assumptions, facts of circumstances, etc.) for each accounting method. This is a difficult course. For each topic covered, there...
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...SAMPLE Four-year Course of Study for Accounting Major (Effective Fall 2015) Please note: This is only a sample plan and is intended to be used as a general guideline. Students should use DegreeWorks and their transcript to develop an individualized plan of study that reflects credits earned prior to enrolling in the major. Students may also consult their advisor for clarification on requirements. Freshman Year (31 credits) First Semester (15 credits) Second Semester (15 credits) ECN 1500 (BAI) Macroeconomics (C grade required) ......................... 3 MATH 1050 (QL) College Algebra ....................................................... 4 *Breadth Life Science (BLS) course..................................................... 3 USU 1010 University Connections ....................................................... 2 ENGL 1010 (CL1) Introduction to Writing ............................................ 3 (USU 1010 course starts the week prior to fall semester and is completed after the first 3 weeks of fall semester) ECN 2010 (BSS) Introduction to Microeconomics ............................... 3 ENGL 2010 (CL2) Intermediate Writing (C grade required) ................. 3 MATH 1100 (QL) Calculus Techniques .............................................. 3 MIS 2100 Principles of Management Information Systems .................. 3 *Breadth Creative Arts (BCA) course .................................................. 3 Sophomore Year (31 credits) Third Semester...
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...School of Administrative Studies Faculty of Liberal & Professional Studies York University Winter 2015 Course Outline AP/ADMS 3585 3.0 Intermediate Accounting I Course Director : | Alla Volodina | | Section : | M | | Course website: | | | Date/Time: | Wednesday 7:00 pm to 10 pm | | Location : | ACE 009 | | Instructor Office Hours: | By appointment | E-Mail Address : | adms3585@yorku.ca | Calendar Description This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00. Learning Outcomes After completion of the course, apart from mastering the technical knowledge of the revenue and asset side of the financial statements, students should also 1. Understand the importance of ethics in the accounting profession and realize potential conflicts of interest that one may encounter in the profession. 2. Begin to learn how to see the inter-relationship between accounting issues, analyse them, and integrate the findings to draw reasonable conclusions. 3. Begin to learn the basics of case writing and communicate effectively. 4. Understand the importance of teamwork and learn how to develop work plans and resolve conflicts. The...
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...35-50 (1417 A.H./1997 A.D.) Student Perceptions of the Causes of Low Performance in Principles of Accounting: A Case Study in Saudi Arabia SULAYMAN H. ATIEH (*) Associate Professor of Accounting Department of Accounting and Management Information Systems College of Industrial Management King Fahd University of Petroleum and Minerals Dhahran, Saudi Arabia ABSTRACT. Students at KFUPM in Saudi Arabia were surveyed to determine what they consider to be the major obstacles to successfully completing the two required courses in Principles of Accounting. The students were categorized as either accounting majors or non-accounting majors and were offered 26 potential obstacles plus one open-ended question. The study showed that the most significant obstacle was the negative attitude of students towards accounting as a difficult subject. Differences in responses of the two student groups occurred for only three of the listed obstacles, none of which were considered significant by either group. There was no correlation between the GPAs of the respondents and their views on the 26 obstacles. A comparison of the findings of this study and those of previous research is also discussed. All students in the College of Industrial Management (CIM) at King Fahd University of Petroleum and Minerals (KFUPM) in Saudi Arabia are required to take two courses in Principles of Accounting. The courses are designated as Acct 201 and Acct 202 and they are taught during the somophere year...
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...sections AP/ADMS 3585 3.0 Intermediate Accounting I Course Director : Section : Course website: Date/Time: Liona Lai, CA CPA, PH.D A and C Alla Volodina, CA CPA B Location : Instructor Office Hours: E-Mail Address : A: Friday 11am to Wednesday 7-10pm 2pm C: Friday 2pm to 5pm ACE 009 ACE 009 Liona Lai: Friday 9:45 am to 10:45am ATK 212; Alla Volodina: by appointment adms3585@yorku.ca Calendar Description This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00. Learning Outcomes After completion of the course, apart from mastering the technical knowledge of the revenue and asset side of the financial statements, students should also 1. Understand the importance of ethics in the accounting profession and realize potential conflicts of interest that one may encounter in the profession. 2. Begin to learn how to see the inter-relationship between accounting issues, analyse them, and integrate the findings to draw reasonable conclusions. 3. Begin to learn the basics of case writing and communicate effectively. 4. Understand the importance of teamwork and learn how to develop work plans and resolve conflicts. Textbook Required Intermediate Accounting, 10th Canadian Edition...
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...Accounting and finance degrees: is the academic performance of placement students better? Abstract The relationship between placement and academic performance on accounting and finance degrees is significantly under-researched. This paper examines the relationship between a number of factors, including placement, and academic performance as measured by average marks. Readily available data on placement status, gender and prior achievement for the academic years ended 2004, 2005 and 2006 for an accounting and finance degree were used. Linear regression models were constructed using two versions of the data – one with all students in it and the second with graduates only. Placement students perform significantly better than full-time students and, in the Graduates model, it is the female placement students who perform significantly better than their male counterparts. Most recent prior academic performance is significant in all models whereas gender had no separate significant effect on performance in the second and final years of the degree. The paper concludes with suggestions for further research into placement. Keywords: academic performance, placement, gender, work-based learning Introduction There is a considerable body of UK and overseas research investigating the influence of particular factors on academic performance. Factors such as gender, prior academic achievement and course type have been examined over a wide range of degree courses (see for example Morrison et...
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...College Credit Through Advanced Standing Produced by the Office of Academic Services This manual is accurate as of the date of publication. As new information becomes available, it will be posted to the online version, available through the Academic Services web site, www.nvcc.edu/aboutnova/directories--offices/administrative-offices/academic/index.html. Revised June 2012 Table of Contents INTRODUCTION ........................................................................................................... 3 PURPOSE .................................................................................................................................3 TYPES OF ADVANCED STANDING ...................................................................................................3 GENERAL PROCEDURES ...............................................................................................................4 EVALUATION RESPONSIBILITIES .....................................................................................................5 SECTION 1—CREDITS FROM POST-SECONDARY INSTITUTIONS ........................................ 7 GENERAL CONDITIONS ................................................................................................................7 GENERAL EDUCATION TRANSFER CREDIT FOR STUDENTS WITH PREVIOUS DEGREES ..................................9 EVALUATION OF INTERNATIONAL TRANSCRIPTS .....................................................................
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...activities more transparent. The International Auditing and Assurance Standards Board (IAASB) invited comments on its proposals contained in “Improving the Auditors Report,” with an exposure draft expected to be issued by June. These proposals are intended to make the audit report more useful, and to better communicate the role of auditors. Auditors’ boilerplate, essentially pass/fail, reports reveal little of the fine-grained understanding they gain about the inner workings of their clients, including internal controls, accounting policies, disclosure and governance. The IAASB proposes to replace the current three-paragraph standard by a new four-page report that will add two new elements: an opinion about management’s use of the going concern assumption and an auditor commentary. The rationale for this five- or six-fold expansion under the proposal is that the commentary should help users better understand the audited financial statements and the audit. A sample report in the proposal includes comments on litigation, goodwill, financial instruments, and audit strategy for verifying revenue, receivables and cash receipts, the entity’s internal control over these items, involvement of other auditors, responsibilities of management and responsibilities of the auditor. Repeated burials do not seem to prevent some bad ideas for audit regulation from being resurrected periodically. Auditor opinion on the going concern and financial viability of a company is one of these zombies...
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...7 Chapter 2 REVIEW OF RELATED LITERATURE The review of the literature for this study focuses on procedures used to identify teaching and learning styles and what effect a match between the two has on student learning outcomes and evaluation of instructors. The review focuses on a number of different instruments used to identify teaching and learning styles. The chapter begins with a definition of learning styles, teaching styles, and matching, followed by the findings of researchers using various instruments to measure learning and teaching styles. The research outcomes germane to learning styles, teaching styles, and a match between the two in relation to course grades, final exam scores, and instructor evaluations are discussed. Learning and Teaching Styles Many researchers have proclaimed the significance of identifying preferred teaching styles and preferred learning styles. Claxton and Ralston (1978, in Miller, 1982) alluded to this significance: The research findings on learning styles offer substantial promise to teachers, counselors, and the students themselves in terms of finding better ways for students to learn. But while matching learning style with instructional mode apparently facilitates positive interpersonal relations, and while it would seem to point the way for increased learning, the empirical data that support this idea are rather scarce. Such a significant gap in the research must be filled if knowledge about learning styles is to...
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...THE UNIFORM TEXAS CPA EXAMINATION: REQUIREMENTS AND PROCESS Prepared for Dr. Newman by Stefanie Chen October 19, 2015 CONTENTS EXECUTIVE SUMMARY……………………………………………………………………..ii INTRODUCTION…………………………………………………………………………........1 REQUIREMENTS TO APPLY FOR AND SIT FOR THE TEXAS CPA EXAM…….............1 Moral character………………………………………………………………………….1 Degrees&150 hours…………………………………………………………………......2 Accounting, business, and ethics courses…………………………………………….....2 FOUR SECTIONS AND TEST STRUCTURES………………………………………….........5 Coverage and structure………………………………………………………………….5 THE RULES, TESTING WINDOWS, AND SITES……………………………………...........6 Rules…………………………………………………………………………………….6 Testing window………………………………………………………………………….6 Testing center……………………………………………………………………………6 PREPARE FOR AND TAKE THE UNIFORM CPA Exam…………………………………….7 Courses and options……………………………………………………………………...8 Taking the Uniform CPA Exam under rules…………………………………………….9 Receiving scores…………………………………………………………………………9 ADDITIONAL REQUIREMENT FOR TEXAS CPA…………………………………...........10 Submit a licensure application…………………………………………………………10 Ethics exam……………………………………………………………………………..10 Work experience in Texas……………………………………………………………...10 BENEFITS TO BECOME A TEXAS CPA…………………………………………………..11 CONCLUSIONS……………………………………………………………………………….11 WORKS CITED…………………………………………………………………………….....11 EXHIBITS AND NOTES……………………………………………………………………...12 APPENDIXES…………………………………………………………………………………17 Appendix 1-Application of Intent…………………………………………………...
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...innovative individuals We sell to 51 countries in Europe Our most popular qualification is ACCA, we sell our products in 168 countries We provide a wider range of CIMA exam material than any other publisher We sell to more than 350 institutions in the UK We sell to 37 countries in the Americas We sell our CIMA materials in 108 countries We sell to 52 countries in Asia We sell to 44 countries in Africa Our FIA products are sold in 145 countries Our global distributor network includes over 80 distributors present in every continent Welcome to BPP Learning Media At BPP Learning Media, we seek to inspire, enthuse and guide people from all walks of life on every step of their educational journey. We have a passion for imparting knowledge and improving lives through education. The fact you are reading our publications catalogue tells us you share that passion. Together, we can work to improve life and career aspirations across the world. The trusted publishing partner From our beginnings over 35 years ago, BPP Learning Media has become the benchmark for quality in professional education study materials. Today, tutors and students in more than 188 countries worldwide look to us as an essential support for success in accountancy, tax, financial services, business, management, marketing and medical exams. So trusted are our materials that...
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...7 Chapter 2 REVIEW OF RELATED LITERATURE The review of the literature for this study focuses on procedures used to identify teaching and learning styles and what effect a match between the two has on student learning outcomes and evaluation of instructors. The review focuses on a number of different instruments used to identify teaching and learning styles. The chapter begins with a definition of learning styles, teaching styles, and matching, followed by the findings of researchers using various instruments to measure learning and teaching styles. The research outcomes germane to learning styles, teaching styles, and a match between the two in relation to course grades, final exam scores, and instructor evaluations are discussed. Learning and Teaching Styles Many researchers have proclaimed the significance of identifying preferred teaching styles and preferred learning styles. Claxton and Ralston (1978, in Miller, 1982) alluded to this significance: The research findings on learning styles offer substantial promise to teachers, counselors, and the students themselves in terms of finding better ways for students to learn. But while matching learning style with instructional mode apparently facilitates positive interpersonal relations, and while it would seem to point the way for increased learning, the empirical data that support this idea are rather scarce. Such a significant gap in the research must be filled if knowledge about learning styles is to become a significant...
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...7 Chapter 2 REVIEW OF RELATED LITERATURE The review of the literature for this study focuses on procedures used to identify teaching and learning styles and what effect a match between the two has on student learning outcomes and evaluation of instructors. The review focuses on a number of different instruments used to identify teaching and learning styles. The chapter begins with a definition of learning styles, teaching styles, and matching, followed by the findings of researchers using various instruments to measure learning and teaching styles. The research outcomes germane to learning styles, teaching styles, and a match between the two in relation to course grades, final exam scores, and instructor evaluations are discussed. Learning and Teaching Styles Many researchers have proclaimed the significance of identifying preferred teaching styles and preferred learning styles. Claxton and Ralston (1978, in Miller, 1982) alluded to this significance: The research findings on learning styles offer substantial promise to teachers, counselors, and the students themselves in terms of finding better ways for students to learn. But while matching learning style with instructional mode apparently facilitates positive interpersonal relations, and while it would seem to point the way for increased learning, the empirical data that support this idea are rather scarce. Such a significant gap in the research must be filled if knowledge about learning styles is to...
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