outcomes for behaviour should contain the following elements (Mager 1962)‚ in addition to the introduction and reference to the persons to whom they are directed (learners): • The ultimate action expected of learners must be spelled out. Learners (and the teacher) must know exactly what they are expected to be capable of at the end of the lesson (does what). The outcome must be defined in terms of measurable or assessable performance (criteria). This includes the time allowed‚ level of proficiency
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prior to the establishment of the FASB was the Committee on Accounting Procedures (CAP). The CAP‚ during its existence from 1939 to 1959‚ issued 51 Accounting Research Bulletins (ARB). In 1959‚ the AICPA created the Accounting Prin-ciples Board (APB) to replace the CAP. Before being replaced by the FASB‚ the APB released 31 official pronouncements‚ called APB Opinions. (b) Although the ARBs issued by the CAP helped to narrow the range of alternative practices to some extent‚ the CAP’s
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ACCG399 Accounting in Context Macquarie City Campus Unit Guide Offered in Session 2‚ Undergraduate‚ City 2013 General Information Convenor and teaching staff: Lecturer –in-Charge: Email: Adrian Koit Adrian.Koit@mqc.edu.au Credit Points 3 Prerequisites ACCG224(P) and 42cp Corequisites N/A Co-badged status This unit is not co-badged. Contacting Staff Please use email as the first form of contact. Students are required to send all enquiries about the unit to the staff
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ACCOUNTING REGULATORY AGENCIES Introduction Accounting standards are needed so that financial statements will fairly and consistently describe financial performance. Without standards‚ users of financial statements would need to learn the accounting rules of each company‚ and comparisons between companies would be difficult. Numerous accounting bodies govern the accounting environment and accommodate the success of a business. The four main financial governing bodies include
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Assignment 1: Review of Accounting Ethics The New Zealand Institute of Chartered Accounts (NZICA) represents over 33‚000 members in New Zealand and overseas. The organization audits private companies and public companies that are members of the organization (Graham‚ 1960). In October 2012‚ the organization was found to be practicing breaches of accounting with its members when an employee of the organization was found investing in different companies using client’s money. The loans were supposed
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Chapter 1 Notes: Accounting & the Business Environment Accounting: The information system that measures business activities‚ processes the information into reports‚ and communicates the results to decision makers. Two Major Fields of Accounting: 1) Financial Accounting: The field of accounting that focuses on providing information for external decision makers. 2) Managerial Accounting: The field of accounting that focuses on providing information for internal decision makers. Certified
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Usefulness Theory 5 Critical Accounting Theory and Critical Theory 6 System-Oriented Theories 7 Open System Theories 8 Behavioral Decision Theory 9 Legitimacy Theory 10 Political Economy Theory 11 Institutional Theory 12 Stakeholder Theory 13 Agency Theory 14 Normative Theory 15 Public Interest Theory 16 Capture Theory 17 Economic Interest Theory/Private Interest Theory 17 Positive Accounting Theory 18 Chambers ’ Theory of Accounting 19 Trickle Down theory
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Tumbling Managerial Accounting Unit 2 IP January 24‚ 2013 Abstract In this discussion essay we will be discussing managerial accounting and the difference from cost accounting. We will learn what the lean production philosophy is. We will also go into depth about the difference between accounting principles in lean production to those of typical production. And lastly‚ we will discuss how to advise our Chief Administrator to prepare for a reduced budget. Managerial Accounting Managerial and
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Aaron Dodwell Llandrillo College Rhos on Sea Abbi Farebrother Abi Groom Llandudno Adam McKenzie-Williams LJMU Adii Roberts NEWI Wrexham Adrian Phylip-Jones Aimee Williams Works at Armani exchange Alan Chitty Alice Goodwin Amie Williams Bangor‚ Gwynedd Andrea Davis Andrew Perkins Andy Baxter
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shockwave of births resulted in the second highest births per year with 1.5 million more births than had been expected (Salahuddin‚ 2011). 60 years later‚ the boomers are in the midst of their transition towards retirement from their careers and this trend will result in nearly the largest wave of retirement that our continent has experienced. The implications of this wave have been expected and planned for‚ but until the consequences are realized in the 21st century economy‚ there is little that can
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