Unit: BO1COAC216 Cost Accounting Program: Bachelor of Business Trimester 1, 2015 OVERVIEW The unit introduces cost accounting and enables students to explain its roles in efficient resources allocation. Students will be introduced to the traditional and modern approaches to costing for evaluation in decision making and profitability analysis. The role of cost accounting in performance appraisal is examined and investigated by analyzing the various topics presented. Overall, the unit will
Words: 1960 - Pages: 8
Science Vol. 4 No. 13; October 2013 Cooking the Books: The Case of Malaysian Listed Companies Fathilatul Zakimi Abdul Hamid Rohami Shafie Zaleha Othman Wan Nordin Wan Hussin Faudziah Hanim Fadzil School of Accountancy Universiti Utara Malaysia Sintok, 06010 Kedah Malaysia. Abstract Cooking the books refers to fraudulent accounting activities undertaken by a business to falsify its financial statements. Thus, the objectives of this study are to investigate what the cooking-the-books activities
Words: 5312 - Pages: 22
Maharashtra Govt. Reg. No.: F-11724 PAPER NO 2 ISO 9001 : 2008 CERTIFIED INTERNATIONAL B-SCHOOL AN PROJECT MANAGEMENT CASE STUDY : 1 Two new software projects based on strategic management process are proposed to a young, start up company. The Alpha project will cost $ 150,000 to develop and is expected to have annual net cash flow of $ 40000. The Beta project will cost $ 200,000 to develop and is expected to have annual net cash flow of $ 50,000. The company is very concerned about their
Words: 596 - Pages: 3
“Islamic Accounting : Their Position in International Standard Harmonization” Rendy Anggita Putra “Islamic Accounting : Their Position in International Standard Harmonization” 1. Abstract According to (Susela, 1999) said the development of accounting theories is are affected by several factors including political and economic interests of certain people or group in community. Therefore, it can be also called if the accounting is a significant tool to illustrate the interests and perspectives
Words: 3438 - Pages: 14
The International Journal of Digital Accounting Research Vol. 1, No. 1, pp. 47-68 ISSN: 1577-8517 Risks and Controls in the Implementation of ERP Systems Severin V. Grabski. Michigan State University, U.S.A. grabski@pilot.msu.edu Stewart A. Leech. The University of Melbourne, Australia saleech@unimelb.edu.au Bai Lu. Colonial Mutual Group, Australia blu@colonial.com.au Abstract. The implementation of ERP systems has been problematic for many organizations. Given the many reports of substantial
Words: 8803 - Pages: 36
HUMAN RESOURCE ACCOUNTING UNIT – I The Non accounting of human resources and the change occurring therein, of an organization may provide a poor picture of the profits and profitability of the organization. Likert Objectives of the Study: This unit aims to provide a basis for the conceptual framework of Human Resource Accounting. An attempt is made to highlight the following aspects. Development of the Concept of HRA An Historical Score Card Meaning and Definition of HRA Importance
Words: 54154 - Pages: 217
RELEVANCE LOST (DISCUSSIE EN ONTWIKKELINGEN) Relevance lost is a title of the book written by Johnson and Kaplan, where they were complaining that management accounting techniques emerged centuries ago, are still used, but they no longer relevant in today’s highly competitive environment. CHAPTER 5 - CONTROLLING THE MULTI DIVISIONAL ORGANIZATION 64. What are the two major obstacles to the success of the integrated firm? 1. Complexity - or the bureaucratic paralysis caused by complexity
Words: 14722 - Pages: 59
The Emerald Research Register for this journal is available at www.emeraldinsight.com/researchregister The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm The changing role of the auditors R. Jayalakshmy, A. Seetharaman and Tan Wei Khong Faculty of Management, Multimedia University, Cyber Jaya, Malaysia Abstract Purpose – To highlight the pressures that the auditors would face in the era of globalisation and the challenges they should
Words: 12579 - Pages: 51
DANSHUI PLANT NO. 2 CONTENTS | PAGE | 1.0 Introduction | | 2.0 Main issue | | 3.0 Problem statement | | 4.0 Data Analysis 4.1 Breakeven analysis 4.2 Total cost variance analysis 4.3 Flexible budget performance analysis 4.4 Variance analysis | | 5.0 Strategies, interpretations, recommendations and justifications | | 6.0 Conclusion | | 7.0 References | | 1.0 INTRODUCTION Danshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble
Words: 2997 - Pages: 12
The Exhibit 1 Description of Employees in the Case company employs 450 people, which makes it a large company bj New Zealand standards. This case focuses on events in the accounting department at ilie head office, which is organized into two sections: cost accounting and management information services (MIS). The accounting department is structured ;is shown in Exhibit 1. rwn Moore Chief cost accountant Management accountant Rob is the accounting department manager. He is 40 years old and is
Words: 974 - Pages: 4
