Advancement of Accountancy Profession in Nigeria: A Collaborative Effort of Practicing Accountants and the Academia By Abubakar Salisu B. Sc‚ M.Sc‚ MBA‚ ACA‚ AMNIM Lecturer‚ Department of Accounting‚ Ahmadu Bello University‚ Zaria. ABSTRACT The Nigerian environment of accountancy profession has found it difficult to bring together accountants in the academics and in practice for the advancement of the profession. Whereas the accountants in practice are viewed as the real professional
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Universiti Tunku Abdul Rahman Bachelor of Commerce (Hons) Accounting Bachelor of Business Administration (Hons) Banking & Finance Bachelor of Finance (Hons) Year 1 Semester 1 Faculty of Business and Finance Department of Commerce & Accountancy UBAF1013 Financial Accounting Framework I Tutorial 1 (1a) Which of the following statements about users of accounting information is incorrect? (Weygandt‚ Kimmel & Kieso‚ 2008‚ p.31) A Management is an internal user B Taxing authorities are external users
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MANAGEMENT ACCOUNTING CG M A ^ MAGAZINE cgmamagazine.org Talent: A Battle on Two Fronts F inding the right talent—from knowledge industries such as Pharmaceuticals to heavy industries such as industrial manufacturing—^is a problem worldwide‚ despite a large‚ easily accessible pool of educated people. Forty-three percent of 1‚200 global CEOs surveyed by PwC late last year said hiring workers had become more difficult. A quarter of more than 300 U.S. employers in a Deloitte survey in
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organizations. REQURIED: Indicate the organization or organizations associated with each activity 1. License individuals to practice as CPAs * State Boards of Accountancy - There are 54 boards of accountancy. Licensing‚ renewing‚ and suspending or revoking licenses to practice are the primary functions of the State Boards of Accountancy. 2. Promulgate GAAP * Financial Accounting Standards Boards (FASB) and Governmental Accounting Standards Boards (GASB) - The FASB and GASB’s primary functions
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accruals a proxy for fundamental risk? The association of firm-specific economic characteristics with negative accruals. Advances in Management‚ 6(2)‚ 20-27. Grey‚ E. F.‚ & Murray‚ N. (2011). ‘A distinguishing factor’: Oral Communication skills in new accountancy graduates. Accounting Education‚ 20(3)‚ 275-294. doi: 10.1080/09639284.2011.560763 Ismail‚ N Jackling‚ B.‚ & De Lange‚ P. (2009). Table 2. Do accounting graduates ’ skills meet the expectations of employers? A matter of convergence or divergence
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you need to do to succeed in business. However‚ Economics has taught me how to analyse and interpret economic data. It made me also develop theories about how people‚ the companies they run and the economy they live in‚ behave. My interest in Accountancy started at an early age. I began part-time work as a sales assistant at Prince Pharmacy two years ago‚ where I also participated in collecting and processing invoices. Recently‚ I’ve started to work as a part-time receptionist for Al-Hasan Foundation
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back into this period helps illuminate our past generally‚ and it is the sort of winding‚ twisted path that makes for an entertaining story. But perhaps the most compelling reason is to help explain the phenomenal growth that the profession of accountancy has enjoyed worldwide since the first royal charters were granted to the Society of Accountants in Edinburgh less than 150 years ago. In 1904‚ 50 years after the emergence of the formal profession‚ about 6‚000 practitioners carried the title
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Valdez‚ Victoria Janina V. FM42FC3 REACTION PAPER: ACCOUNTING IN 2015 What Will the Next 15 Years Bring?” By: Michael Alles‚ Alexander Kogan‚ and Miklos A. Vasarthelyi (Faculty members of the Rutgers University‚ Neawark‚ New Jersey‚ USA) The paper focused on single greatest change agent facing accounting in the next 15 years which is technology. Emerging trends in technology will fundamentally alter the way in which both business and accounting will be conducted. The measurement and reporting
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2-nd term Topics for the credit Globalisation: 1. Discuss the impact of globalisation up to now on the world. 2. Discuss the impact of globalisation up to now on your country. 3. Discuss the impact of globalisation on your own life. 4. How is the internet changing our life? 5. Categories of non-verbal communication. 6. Body language speaks louder than words. 7. Cultural conflicts: communication and culture‚ ethnocentrism‚ stereotypes and prejudice. 8. In your opinion‚ what area of culture creates
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Module 2: Preparation of Books of Accounts Double Entry System • Double entry system was introduced to the business world by an Italian merchant named Lucas Pacioli in 1494 A.D. According to J.R.Batliboi “Every business transaction has a two-fold effect and that it affects two accounts in opposite directions and if a complete record were to be made of each such transaction‚ it would be necessary to debit one account and credit another account. It is this recording of the two fold effect of every
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