...July 25, 1999 Chapter 2: Normative Accounting Theory The purpose of this chapter is to identify those characteristics of accounting information that are thought to make one system of accounting better than another. Since the material is based on eighty years of accounting research, by countless researchers, it is clearly neither possible nor desirable to review all the arguments, or even the main arguments, used by advocates of all the different competing accounting systems. For instance, it would be difficult to improve on Henderson and Peirson's [1983] 268-page thorough, balanced, well-documented portrayal of the evolutionary development of accounting thought from the "pre-theory period" (1494-1800), through the "general scientific theory period" (1800-1955), and the "general normative theory period" (1956-1970), to the "scientific theory period" (post-1970). The approach adopted for this chapter is therefore to aim for a concise summary of the products of normative accounting theory. The objective is to search for common ground wherever possible, without ignoring important differences. What is reported is intended to cover most of what is said to be "good", "useful", or "desirable" about accounting information. The four-step structure of this chapter is depicted in Figure 2.1 (next page). To begin with, a search of the literature identifies three main Objectives of Accounting. This list of objectives, which is presented and discussed in Section 2.1, is intended...
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...Qklhokn 1 Accounting Theory Paper-8 M. Com. (Final) Directorate of Distance Education Maharshi Dayanand University ROHTAK – 124 001 2 jktuhfr foKku Copyright © 2004, Maharshi Dayanand University, ROHTAK All Rights Reserved. No part of this publication may be reproduced or stored in a retrieval system or transmitted in any form or by any means; electronic, mechanical, photocopying, recording or otherwise, without the written permission of the copyright holder. Maharshi Dayanand University ROHTAK – 124 001 Developed & Produced by EXCEL BOOKS PVT. LTD., A-45 Naraina, Phase 1, New Delhi-110028 Qklhokn 3 Contents Chapter 1 Accounting-An Intoduction Chapter 2 The History and Evolution of Accounting Thoughts 23 Chapter 3 Approaches to Accounting Theory 56 Chapter 4 Accounting Postulates, Concepts and Principles 88 Chapter 5 Income Concepts 107 Chapter 6 Revenues, Expenses, Gains and Losses 139 Chapter 7 Valuation of Assets 158 Chapter 8 Liabilities and Equity 177 Chapter 9 Depreciation Accounting and Policy 192 Chapter 10 Inventories and their Valuation 238 Chapter 11 Financial Reporting 277 Chapter 12 Specific Issues in Corporate Reporting 302 Chapter 13 Harmonization of Financial Reporting 323 Chapter 14 Accounting for Price Level Changes 339 Chapter 15 Human Resource Accounting 397 Chapter 16 Financial Engineering:...
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...FACULTV OF AGRICULTURE B. AGRICULTURE 100 Level First Semester 1. Communication in English I 2. Logic Philosophy & Human Existence 3. Physical Chemistry 4. General Biology I (Botany/Zoology) 5. Practical Biology 6. General Physics 7. Mathematics 8. Organic Chemistry I 9. Practical Chemistry Sub-Total Second Semester 10. Communication in English II 11. Nigerian People and Culture 12. Social Sciences 13. Organic Chemistry 14. Biology II 15. Organic Chemistry II 16. Mathematics 17. Practical Physics 18. Use of Library Sub-Total 200 Credits 2 2 2 2 2 2 2 2 2 18 Credits Credits 2 2 2 2 2 2 2 2 1 17 Credits Level 1. 2. 3. 4. 5. 6. 7. 8. First Semester Climatology and Biogeography General Agriculture Anatomy and Physiology of Farm Animals Crop Anatomy, Taxonomy and Physiology Principles of Soil Science Principles of Agricultural Economics Introduction to Forestry Resource Manag~ment Introduction to Biotechnology Sub-Total 8. 9. 10 11. 12. 13. 14. 15. 16. Second Semester Principles of Animal Production Principles of Crop Production Principles of Food Science and Technology Introductory Biochemistry Introduction to Computers Introduction to Fisheries & Wildlife Introductory Statistics Entrepreneurial Studies I Introduction to Home Economics Sub-Total Credits 3 3 2 2 2 2 2 2 18 Credits Credits 2 2 2 2 3 2 2 2 2 19 Credits Total = 37 Credits All courses are core-courses for Agriculture, Fisheries and Forestry. 300 1. 2. 3. 4. 5. 6. 7. 8...
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...The Economic and Social Benefits of Mobile Services in Bangladesh A case study for the GSM Association Barney Lane Susan Sweet David Lewin Josie Sephton Ioanna Petini April 2006 LEGAL NOTICE: Neither the GSM Association nor their Members or Associate Members are responsible for the use that might be made of this publication. The views expressed in this publication are the sole responsibility of the author(s) and do not necessarily reflect the views of the GSM Association, their Members or Associate Members The Economic and Social Benefits of Mobile Services in Bangladesh 1 Executive Summary The GSM Association commissioned Ovum to conduct a study into the economic and social benefits of mobile services in Bangladesh. We were asked to examine whether there were any policy barriers that may prevent the full extent of any benefits of mobile services from being realised. In the event that policy and legislative barriers were found, we were asked to identify recommendations for change. In recent years, the mobile industry in Bangladesh has developed at an extraordinary rate. Today there are approximately ten million mobile customers and coverage extends to 90% of the population. With a population of 44 million (2005 figures), Bangladesh is the seventh most populous country in the world. Our key findings from the study are as follows: • • • • • • • • Almost a quarter of a million Bangladeshi depend on the mobile industry, directly and indirectly. Mobile services...
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...UNIT – 1 / ADVERTISING Advertising Literal meaning of Advertising: Advertising was originated from a Latin term ―advertire‖ which means ―to turn to.‖ The dictionary meaning of the term advertising is ―to give public notice or to announce publicly.‖ Definition of Advertising: The American Marketing Association has defined Advertising as ―any paid form of non-personal presentation and promotion of goods, services or ideas by an identified sponsor.‖ Elaboration of the above definition: First advertising is ―paid for‖ that means it involves commercial transaction. Secondly advertising is ―non-personal‖ that means it is directed towards a mass audience not directed towards any individual as it is in the case of personal selling. Finally advertising is identifiable with its sponsoring authority or advertiser. It discloses or identifies the source of opinions and ideas, it presents. Einstein College of Engineering Objectives of Advertising: There are two types of Advertising Objectives, I. II. General Objectives. Specific Objectives. I. General Objective a) Stimulating Demand – It can be done in two ways, first the present users of the product may be persuaded to increase the present rate for product consumption. Second way is to attract the new users into the market by telling them the qualities of the product. b) Increased profits. II. Specific Objectives of Advertising a) Preparing ground for new product. b) Facing competition. c) Informing the changes to the...
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...Service Operations Management (SOM) **Some of my notes are taken from previous MSE/STS notes & Google so don’t worry if you can’t find it in your 6P/RR ** PROBLEM 1 Services Producing Industries: * Wholesale and Retail Trade * Transport and Storage * Accommodation and F&B Services * Information and Communications * Finance & Insurance * Business Services * Other services industries Business Excellence Framework and Awards: Companies known for service excellence: E.g. MacDonalds, Ritz Carlton, CPF, NLB, OCBC, SIA Quality Award (SQA): | Organization’s attainment of world-class standards of performance excellence | People Excellence Award (PEA) | The PE Award recognizes and celebrates organisations whose outstanding people management capability has contributed significantly to business excellence. | Innovation Award (I-Award) | The I-Award recognizes and celebrates organisations whose outstanding innovation capability development approach has contributed significantly to business excellence. | Service Excellence Award | The Service Excellence Award is the highest accolade for service excellence. It recognizes the best of the best with a total approach to developing their service capability to enhance service leadership, service agility, customer delight, and customer experience.Benefits: * Organization will be able to use Service Excellence Award logo on all its materials as marketing tool. (Leveraging on the service...
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...Corporate Financial Accounting and Reporting Tim Sutton second edition Corporate Financial Accounting and Reporting We work with leading authors to develop the strongest educational materials in business and finance, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk Corporate Financial Accounting and Reporting Second Edition Tim Sutton Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 2000 Second edition published 2004 © Financial Times Management 2000 © Pearson Education Limited 2004 The right of Timothy G. Sutton to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs, and Patents Act 1988. All rights reserved. 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 or otherwise, without either the prior written permission of the publisher or a licence permitting restricted copying in the United...
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...M o d u l e 2 Module Outline ●● Who is my audience? ●● Why is audience so important? ●● What do I need to know about my audience? ●● How do I use audience analysis? ●● What if my audiences have different needs? ●● How do I reach my audience? Module Summary Assignments for Module 2 Polishing Your Prose: Comma Splices 02Locker_mod02.indd 18 Adapting Your Messages to Your Audience Learning Objectives After reading and applying the information in Module 2, you’ll be able to demonstrate Knowledge of LO1 LO2 LO3 LO4 The audiences who may evaluate your business messages The variables of the communication process The importance of adapting your message to your audience Audience analysis Skills to LO5 LO6 Analyze your audience when composing messages Begin to shape the content, organization, and form of your messages to meet audience needs 12-12-20 9:37 PM Adapting Your Messages to Your Audience MODULE 2 19 Employability Skills 2000+ Checklist Module content builds these Conference Board of Canada Employability Skills 2000+ Communicate Be Adaptable Think and Solve Problems Learn Continuously Demonstrate Positive Attitudes and Behaviours Work with Others Audience analysis is fundamental to the success of any message: to capture and hold an audience’s attention, and to motivate readers and listeners, you must shape your message to meet the audience’s interests,...
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...Financial Accounting for Decision Makers Visit the Financial Accounting for Decision Makers, sixth edition Companion Website at www.pearsoned.co.uk/atrillmclaney to find valuable student learning material including: G G G G G Self assessment questions to test your learning A study guide to aid self-learning Revision questions and exercises to help you check your understanding Extensive links to valuable resources on the web Comments on case studies to aid interpretative and analytical skills We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high-quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoned.co.uk 6th Edition Financial Accounting for Decision Makers Peter Atrill and Eddie McLaney Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk Second edition published 1999 by Prentice Hall Europe Third edition published 2002 by Pearson Education Limited Fourth edition 2005 Fifth edition 2008 Sixth edition 2011 © Prentice Hall Europe...
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...CONTENTS Introduction Part One: Foundations Chapter One: Introduction to Advertising 1 Chapter Two: Advertising’s Role in Marketing 34 Chapter Three: Advertising and Society 68 Part Two: Planning and Strategy Chapter Four: How Advertising Works 103 Chapter Five: The Consumer Audience 135 Chapter Six: Strategic Research 169 Chapter Seven: Strategic Planning 205 Part Three: Effective Advertising Media Chapter Eight: Print and Out-of-Home Media 239 Chapter Nine: Broadcast Media 274 Chapter Ten: Interactive and Alternative Media 310 Chapter Eleven: Media Planning and Buying 345 Part Four: Effective Advertising Messages Chapter Twelve: The Creative Side and Message Strategy 378 Chapter Thirteen: Copywriting 411 Chapter Fourteen: Design and Production 443 Part Five: Integration and Evaluation Chapter Fifteen: Direct Response 476 Chapter Sixteen: Sales Promotion, Events, and Sponsorships 508 Chapter Seventeen: Public Relations 542 Chapter Eighteen: Special Advertising Situations 576 Chapter Nineteen: Evaluation of Effectiveness 610 INTRODUCTION Welcome to the Test Item File for the Wells/Moriarty/Burnett Advertising: Principles and Practice, 7th edition text. This test bank was designed with the student and instructor in mind. All questions in this manual are drawn directly from the master text. APPLICATION QUESTIONS: New to the seventh edition of the Test Item File is a section...
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...COMMUNICATION: ADVERTISING COMPENDIUM (C.A.C.) CHAPTER 1 — INTRODUCTION TO ADVERTISING CHAPTER OBJECTIVES 1. Discuss the elements of effective advertising. 2. Define advertising and identify its types and roles. 3. Identify the five players in the advertising world. 4. Explain the evolution of the advertising industry and the current issues it faces. CHAPTER REVIEW Effectiveness is at the heart of companies’ desire to advertise. Though advertising ultimately aids in the sale of products or services, other factors such as price or lack of distribution may influence purchase decisions. Advertising effectiveness tends to be measured in terms of communication impact such as exposure to a message, awareness of a product, attention, and involvement. Most responses can be categorized as perception (seeing), learning (thinking), persuasion (feeling), or behavior (doing). Effective advertising stems from a combination of carefully planned strategy that connects to audience members on an emotional level and that isolates a need the product fulfills, creative that delivers the strategy, and strong, arresting executions. Six components comprise the classic definition of advertising. Advertising is a paid nonpersonal communication from an identified sponsor using mass media to persuade or influence an audience. Advertising can be classified into one of nine types. National consumer or brand advertising focuses on building long-term brand identity...
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...The fourteenth edition of Purchasing and Supply Management focuses on decision making throughout the supply chain. Based on the conviction that supply managers, in concert with suppliers and distributors, have to contribute to organizational goals and strategies, this edition continues to focus on how to make that mission a reality. Fourteenth Edition Highlights of the Fourteenth Edition: More than 40 real-life supply chain cases afford the opportunity to apply of the acquisition process. Criteria for supply decisions have been organized into three categories: (1) strategic, (2) operational, and (3) additional. In this third category, new factors such as balance sheet and income statement considerations, dimensions of risk, and environmental and social considerations are considered. Visit the text’s Online Learning Center at www.mhhe.com/Johnson14e Michiel R. Leenders, D.B.A., PMAC Fellow Professor of Purchasing Management Emeritus Richard Ivey School of Business The University of Western Ontario Anna E. Flynn, Ph.D., C.P.M. Formerly Clinical Associate Professor Supply Chain Management Thunderbird School of Global Management Formerly Associate Professor Institute for Supply Management TM Johnson Leenders Flynn Purchasing and Supply Management Johnson Leenders Flynn MD DALIM #1093963 06/05/10 BLUE GREEN P. Fraser Johnson, Ph.D. Leenders Purchasing Management Association of Canada Chair Associate Professor, Operations Management ...
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...The fourteenth edition of Purchasing and Supply Management focuses on decision making throughout the supply chain. Based on the conviction that supply managers, in concert with suppliers and distributors, have to contribute to organizational goals and strategies, this edition continues to focus on how to make that mission a reality. Fourteenth Edition Highlights of the Fourteenth Edition: More than 40 real-life supply chain cases afford the opportunity to apply of the acquisition process. Criteria for supply decisions have been organized into three categories: (1) strategic, (2) operational, and (3) additional. In this third category, new factors such as balance sheet and income statement considerations, dimensions of risk, and environmental and social considerations are considered. Visit the text’s Online Learning Center at www.mhhe.com/Johnson14e Michiel R. Leenders, D.B.A., PMAC Fellow Professor of Purchasing Management Emeritus Richard Ivey School of Business The University of Western Ontario Anna E. Flynn, Ph.D., C.P.M. Formerly Clinical Associate Professor Supply Chain Management Thunderbird School of Global Management Formerly Associate Professor Institute for Supply Management TM Johnson Leenders Flynn Purchasing and Supply Management Johnson Leenders Flynn MD DALIM #1093963 06/05/10 BLUE GREEN P. Fraser Johnson, Ph.D. Leenders Purchasing Management Association of Canada Chair Associate Professor, Operations Management ...
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...organizations. CICA Part IV ASPP applies to pension plans. For governments and government organizations, see under Public Sector Accounting (PSA) Handbook for details of what applies. Note 2: Part II and V Definitions may not be identical — check the CICA Handbook — Accounting. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Abnormal earnings Also referred to as unexpected earnings. Differences between the expected value of earnings and the actual realized. Absorption costing Absorption costing is a method of assigning costs to inventory. It includes fixed overhead costs in addition to variable overhead costs added to direct materials and direct labour to calculate unit cost. Accelerated amortization Accelerated amortization is a method of allocating the cost of an asset in which the annual amortization amounts are larger in an asset’s early years and decrease over time. An example of accelerated amortization would be the double-declining balance method. Access controls Procedures designed to restrict access to online terminal devices, programs, and data. Access controls consist of ”user authentication” and ”user authorization.” Account Place within an accounting system where the increases and decreases in a specific asset, liability, owner’s equity, revenue, or expense are recorded and stored. Account analysis An account analysis is the identification of each important item and amount in an account followed by document vouching and inquiry to determine whether...
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...Canada Handbook Part IV ASPP applies to pension plans. For governments and government organizations, see under Public Sector Accounting (PSA) Handbook for details of what applies. Note 2: Part II and V Definitions may not be identical — check the CPA Canada Handbook – Accounting. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Abnormal earnings Also referred to as unexpected earnings. Differences between the expected value of earnings and the actual realized. Absorption costing Absorption costing is a method of assigning costs to inventory. It includes fixed overhead costs in addition to variable overhead costs added to direct materials and direct labour to calculate unit cost. Accelerated depreciation Accelerated depreciation is a method of allocating the cost of an asset in which the annual depreciation amounts are larger in an asset’s early years and decrease over time. An example of accelerated depreciation would be the double-declining balance method. Access controls Procedures designed to restrict access to online terminal devices, programs, and data. Access controls consist of ”user authentication” and ”user authorization.” Account Place within an accounting system where the increases and decreases in a specific asset, liability, owner’s equity, revenue, or expense are recorded and stored. Account analysis An account analysis is the identification of each important item and amount in an account followed by document vouching and inquiry to determine whether...
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