ACCOUNTING 592 Financial Accounting & Reporting Seminar Spring 2010 Instructor: Office Hours (subject to adjustment): Teresa Gordon Office Hours: W 8:30–11:00 AM Albertsons Bldg. 118 and T‚W‚Th 1:15 - 3:00 PM 885-8960 or by appointment E-mail: tgordon@uidaho.edu Course web page: http://www.cbe.uidaho.edu/Acct592 ------------------------------------------------- MASTER OF ACCOUNTANCY – LEARNING GOALS ------------------------------------------------- -------------------------------------------------
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1. Sources of GAAP and basic framework and concepts ........................................................... 3 2. Reporting net income ................................................................................................... 14 3. Income statement: Income from continuing operations ................................................................................ 17 Discontinued operations ...............................................................................
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business ethics? Business ethics are rules of conduct‚ principals‚ and patterns of behavior in business dealings that involve doing the right thing. An ethical business is a business which embraces universal morals and strives for equality of every job and workplace. Although laws and policies are different in every country‚ some have lower ethical standards than others which for example can promote child labor‚ unsafe workplace‚ and many other approaches which can harm a quality of a workers life
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profession is a profession that encompasses other profession and that is why accounting has usually been thought of as highly technical field that can only be understood by the professionals (chartered accountants). Also‚ it has often been called ‘the language of business. Even‚ people in the business world owners‚ managers‚ banks‚ stockbrokers‚ investors‚ human resource managers‚ lawyers‚ to mention a few all uses accounting terms and concepts to describe their resources and the activity of every business
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Ethical Dimensions of Financial Accounting with Respect to the Keeping of Two Sets of Records. Ateneo Graduate School of Business Managerial Accounting Assignment 1 Submitted to: TSMANACC By AR2012 Financial accounting serves to provide useful financial information to help stakeholders make economic decisions through financial reports. There are various stakeholders that use financial reports to promote their varying interests. Among the various stakeholders with varying
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Ethical dimensions of sustainable development and their relevance to Organisations: A case study of Coltan Mining Industry Author Institution Course title Instructor Date Introduction Sustainability and its use in enhancement of a sustainable development has become a major concern in the world economy. Many international documents including Agenda 21 on ethics highlights how governments and corporate bodies may achieve sustainable development. One of the strategies suggested by the document
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7. ETHICAL ISSUES IN ACCOUNTING "Accountants and the accountancy profession exist as a means of public service; the distinction which separates a profession from a mere means of livelihood is that the profession is accountable to standards of the public interest‚ and beyond the compensation paid by clients." —Robert H. Montgomery‚ describing ethics in accounting. Accounting ethics is primarily a field of applied ethics‚ the study of moral values and judgments as they apply
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Statements on Management Accounting PRACTICE OF MANAGEMENT ACCOUNTING TITLE Definition and Measurement of Direct Material Cost TABLE OF CONTENTS Definitions . . . . . . . . . . . . . . . . . . . . . . . . . Materiality . . . . . . . . . . . . . . . . . . . . . . . . . Material Quantities . . . . . . . . . . . . . . . . . . . Material Lost in the Production Process . . . . Samples‚ Prototypes‚ and Initial Production Runs . . . . . . . . . . . . . . . . . . 1 2 2 2 3 Unit Price of Direct Material
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Reporting Practices and Ethics Paper HCS/405 November 25‚ 2013 Jay Christensen Reporting Practices and Ethics Financial Management is a fundamental part of successful healthcare financial planning. Financial decisions are a necessary part of day to day operations of any size or type of health care facility. These decisions are made in accordance with the facilities fiscal objectives and accounting practices. It is important that the individuals making these decisions follow proper reporting
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To integrate bedside shift reporting into practice‚ Orem’s Self-care deficit theory serves as the purpose. The goal of the nursing staff is to create an environment that is conducive for meeting the self-care needs of the patient and to engage the patient in their care. Implementation of bedside reporting requires the assessment of current policies regarding visitation of family members‚ a review of the current shift change report communication‚ and the potential barriers of change (Agency for Healthcare
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