chosen field and your dedication to personal and professional growth. 注册管理会计师考试体系旨在满足当今及今后商业发展的需求。我们希望帮助您成 为一名卓越的专业人员。取得注册管理会计师证书代表您已熟练掌握财会领域的专 业技能，并且体现了您对个人及职业发展的执着信念。 If you have any questions, please contact us at: 如有任何疑问，请联系我们： + 86-4000-ima-cma (4000-462-262) E-mail: IMAChina@imanet.org 电话：+
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impose tough ethical standards and criminal penalties on managers and accountants who don’t meet standards. 3. The Institute of Management Accountants has issued a set of ethical guidelines. In this report also list the IMA’s four standards of ethical professional practice. (4 points) The Institute of Management Accountants (IMA) has four standards of ethical professional practice. They are honesty, fairness, objectivity and responsibility. Each plays an important role setting standards within
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Que 1: Benefits of Accountant in the company: • Helps to keep Records Updated An Accountant can help the company to keep the records updated by keeping track on each and every transaction placed during a particular accounting period. And can also enhance the performance of the company by monitoring and reviewing the accuracy and the completeness of records of accounting and its related systems. An accountant can also maintain records of all employees of the company by keeping track on their
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Due to the recent findings in regards to the unemulsified plasma product, BioHemi has been faced with a difficult decision. Both options will affect large numbers of people. On one hand, BioHemi can continue to sell the unemulsified product and save millions of dollars. However, this would be harmful and potentially even fatal for thousands of hemophiliacs. On the other hand, BioHemi could stop selling the unemulsified product and not endanger hemophiliacs that would be unknowingly taking a potentially
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Just-in-Time manufacturing “is a production model in which items are created to meet demand, not created in surplus or in advance of need.” A Jobber is “a wholesaler who operates on a small scale or who sells only to retailers and institutions.” A Mark-up is “an amount added to a cost price in calculating a selling price, especially an amount that takes into account overhead and profit.” The Dun & Bradstreet Credit Report “predicts the likelihood of a company paying in a delinquent manner
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Comments on the Importance of IMA’s Ethical Standards IMA’s Ethical principles include: Honesty, Fairness, Objectivity, and Responsibility and the Importance of IMA’s standards are discussed below: 1. It is important that an accountant should be competent and should have an ability to maintain and continue to develop its company knowledge at the professional ethical level. 2. It is important that duties are meant to be performed in accordance with the company’s relevant rules and regulations
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ISSN 1940-204X The BBDE Health Center: A Case Study of Business Ethics Jason C. Porter University of Idaho Darryl J. Woolley University of Idaho BACKGROUND BBDE is a behavioral health center that acts as sole-source provider for an urban western county. As a sole-source provider, it contracts with the county government to provide mental health and substance abuse counseling. It is a nonprofit corporation. Rulan Wilson, the center’s director, founded the center about 20 years ago and has been
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Ethics is a term that refers to a code or moral system that provides criteria for evaluating right and wrong. An ethical dilemma is a situation in which an individual or group is faced with a decision that tests this code. Many of these dilemmas are simple to recognize and resolve. For example, have you ever been tempted to call your professor and ask for an extension on the due date of an assignment by claiming a fictitious illness? Temptation like this will test your personal ethics. Ethics deals
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week, you learn what managerial and cost accounting are and how these relate and contrast to financial accounting. You then learn about the two basic forms of cost accounting—job order and process cost systems. Most importantly, you will consider ethical considerations within managerial and cost accounting. Your work this week is a critical foundation for the entire course. The first chapter presents a thorough orientation to managerial and cost accounting, including the terms and components you
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president of BMI fraudulently used corporate funds, set up an executive’s double standard and was above the law. However, the ethics officer considered the EVP’s tenure and 30 years authority and was at the very highest levels officer in North America. He wanted to avoid personal involvement in the case he should take action. The controller of company confronted the unethical behavior. He decided to strictly enforce the standards of BMI and disclose the ugly fact. How did company deal with the issues? How
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