Fordham University Graduate School of Business ACGB 7171 Auditing of Accounting Systems I—Fall 2013 Course Objectives: The objective of this course is to introduce students to the auditor’s decision-making process in both an audit of financial statements and an audit of internal controls over financial reporting. The class consists of lecture, individual case studies and in class exercises. Students are given an introduction to the following topics: • Generally Accepted Auditing
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1) Accounting Conceptual framework provides accountants with a constitution regarding the recording and reporting of financial information. Conceptual framework comprises the theoretical structures, including various assumptions, principles or rules, companies follow when conducting operations. A common use of conceptual framework is in the corporation’s corporate governance. The Financial Accounting Standards Board defined its conceptual framework as 'a coherent system of interrelated objectives
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CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Valuation and classification of land, buildings, and equipment. Self-constructed assets, capitalization of overhead. Capitalization of interest. Exchanges of assets Questions 1, 2, 3, 4, 6, 7, 12, 13, 21 5, 8, 20, 21 8, 9, 10, 11, 2, 3, 4 13, 21 12, 16, 17 8, 9, 10, 11, 12 5, 6, 7 Brief Exercises 1 Exercises 1, 2, 3, 4, 5, 13 4, 6, 12, 16 4, 5, 7, 8, 9, 10, 16 3, 11, 16
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SOLUTIONS TO INTERNET ASSIGNMENTS Chapter 1 1. There are numerous Internet sites that contain accounting information. Following are some suggested sites: • The CICA's website (www.cica.ca) contains extensive information on the organization's activities. For example, it contains the entire report of the Special Committee on Assurance Services and a listing of the current status of all outstanding exposure drafts. • The Rutger's Accounting Web's Accounting Resources on the Internet (www
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CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE
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Look at Financial Statements o STUDY OBJECTIVES 2 T H E N AV I G AT O R I I I I Scan Study Objectives Read Feature Story Read Preview Read text and answer Before You Go On p. 58 p. 63 p. 69 p. 72 p. 75 Work Using the Decision Toolkit Review Summary of Study Objectives Work Demonstration Problem Answer Self-Study Questions Complete Assignments I I I I After studying this chapter, you should be able to: 1 meaning N Explain the principlesof generally accepted accounting and describe
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CHAPTER 1 AN INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING Answers to Review Questions 1-1 The study of auditing is more conceptual in nature compared to other accounting courses. Rather than focusing on learning the rules, techniques, and computations required to prepare financial statements, auditing emphasizes learning a framework of analytical and logical skills to evaluate the relevance and reliability of the systems and processes responsible for financial information, as
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CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises 1, 2, 3, 4, 5, 13 Concepts Problems for Analysis 1. Valuation and classification of land, buildings, and equipment. 1, 2, 3, 4, 6, 7, 12, 13, 15, 21 2. Self-constructed assets, capitalization of overhead. 5, 8, 20, 21 4, 6, 12, 16 3. Capitalization of interest. 8, 9, 10, 11, 2, 3, 4 13, 21 4, 5, 7, 8,
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OBJECTIVES 1. 2. Record in equation form the financial effects of a business transaction. Define, identify, and understand the relationship between asset, liability, and owner’s equity accounts. Analyze the effects of business transactions on a firm’s assets, liabilities, and owner’s equity and record these effects in accounting equation form. Prepare an income statement. Prepare a statement of owner’s equity and a balance sheet. Define the accounting terms new to this chapter. LP2 Chapter NEW
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for acc 290 » ACC 290: Certified Bookkeeper Course - Western Nevada Collegewww.wnc.edu/academics/catalog/acc/290/Cached You +1'd this publicly. Undo ACC 290: Certified Bookkeeper Course. General Information. Name: Certified Bookkeeper Course; Discipline: Accounting (ACC); Units (Credits): 6; Schedule ... ACC 290www.scribd.com/collections/3473096/ACC-290Cached You +1'd this publicly. Undo ACC/290 checkpoint acc/290 assignment acc/290 discussion questions acc/290 dqs acc/290 week acc/290 appendix
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