The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures Author(s): Marlys Gascho Lipe and Steven E. Salterio Source: The Accounting Review, Vol. 75, No. 3 (Jul., 2000), pp. 283-298 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/248614 . Accessed: 11/03/2014 05:15 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR
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investing. 3. The bank manager may feel that these investments will mature and be worth more in the future so they may choose to hold long term to create more revenue. (b) How must Union Planters account for its investments in each of the two categories? 1. Trading securities Balance sheet at fair market value a. Gain/Loss reported as part of income 2. Available-for-Sale Balance sheet at fair market value a. Gain/Loss Comprehensive income/ separate from Stockholders equity until realized 3. Held to-Maturity
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Land, labor, capital, and entrepreneurship Implicit and explicit costs | 20-2. The period in which at least one input is fixed in quantity is the: Long run. Production run. → Short run. Investment decision. | 20-3. The change in total output associated with one additional unit of input is the: Opportunity cost of the output. Average productivity. → Marginal physical product. Marginal cost. | 20-4. If a firm could hire all the workers it wanted at a zero wage (i.e., the workers are volunteers)
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The independence of internal auditing in China Term Paper Advanced Auditing February, 15 * The independence of internal auditing in China Abstract China’s rapid economic growth boosted its accounting system that has evolved at a singular rate. The national government encourages foreign investors to participate in the domestic capital market actively. The government also strictly supervises the different national economic activities; as a result, the credibility of the auditing system
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comprehensive teaching approach, for Cost-Volume-Profit (CVP) analysis from the commonly used approach which simply teaches students how to use a series of equations to solve various questions related to CVP analysis, in which unit selling price, total fixed costs, and unit variable costs are assumed to remain constant (Garrison et al. 2010; Choo and Tan, 2010). I use a multi-disciplinary approach in the context of a realistic case-analysis. I believe this approach offers useful insights and provides
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T.Y.B.Com FINANCIAL ACCOUNTING AND AUDITING PAPER - IV AUDITING AND COST ACCOUNTING © UNIVERSITY OF MUMBAI Dr. Rajan Welukar Dr . Dhaneshwar Harichandan Vice Chancellor Professor-cum-Director University of Mumbai Institute of Distance and Open Learning Fort, Mumbai-400032. University of Mumbai Programme Coordinator : Section I - Auditing Prof. R. Vijayan (Bsc. L.L.B, F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Prof. Kiran M. Rage (M.Com, D.F.M., F.C.A) N
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1 historical cost accounting (hca) is the situation in which accountants record revenue, expenditure and asset acquisition and disposal at historical cost: that is, the actual amounts of money, or money's worth, received or paid to complete the transaction. 2 nature of historical cost accounting this is one of those idiosyncratic headings that teachers dream up (me too, probably!) that meant nothing to me without further explanation 3 the big advantage of hca is that it leads to absolute certainty
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Financial accounting is one of the required courses for CPA exam. Some of you may be getting ready to take the exam or considering it as your future goals. Let's use this forum to research the educational requirements, fees, areas of examination and licensing requirements for CPA exam. A CPA is a certified public account and is licensed by the state. In California, to earn the prestige associated with the CPA license, individuals are required to demonstrate their knowledge and competence by
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thereto and /(or) as per the rules laid down by the University; 2. The candidate seeking admission must qualify in the Entrance Examination, conducted by the appropriate authority in the year of admission as per the norms prescribed by the University. 3. The admission of Non-resident Indians and candidates admitted in lieu of them will be as per the University Rules in force on the date of the admission. 4. Foreign candidates’ admission is based on the Screening Process of the University currently in
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Accounting Demystified This page intentionally left blank Accounting Demystified Jeffry R. Haber, Ph.D., CPA American Management Association New York • Atlanta • Brussels • Chicago • Mexico City • San Francisco Shanghai • Tokyo • Toronto • Washington, D.C. Special discounts on bulk quantities of AMACOM books are available to corporations, professional associations, and other organizations. For details, contact Special Sales Department, AMACOM, a division of American Management Association
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