THE JOURNAL OF ACCOUNTING ANAN Volume 1‚ No 1‚ March 2009 Published by: Nigerian College of Accountancy‚ Jos Postgraduate Professional College and Training Arm of ANAN ...Advancing the Science of Accountancy EDITORIAL BOARD Prof. Edet Robinson Iwok‚ Ph.D‚ FCNA Prof. A. A. Okwoli‚ Ph.D‚ FCNA Prof. Abimaje Akpa‚ Ph.D‚ FCNA Prof. B. C. Osisioma‚ Ph.D‚ FCNA Prof. Edet B. Akpakpan‚ Ph.D‚ FCNA‚ Prof. A. C. Ezejulue‚ Ph.D‚ FCNA Prof. A. S. Mikailu‚ Ph.D‚ FNIA Chairman‚ Education‚ Training
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themes that you believe are the most important to the accounting profession and the impacts on the profession. 1. Technology: Requires accountants to understand and leverage relevant technology in conjunction with core CPA competencies to deliver superior services. CPAs must staying current with technology for increased efficiency and expansion of services. It is important to keep the stakeholders and investors up to date in real time to increase transparency. CPAs must embrace mobile technologies
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What Is the History of the Accounting Profession? By an eHow Contributor ? Accounting has been around for centuries. The Romans had a modern tax system complete with sales tax‚ land tax and a flat rate citizen tax. The Roman Empire employed tax collectors that kept track of collections through a rudimentary accounting system. Today‚ accounting is a career. Most U.S. colleges and universities offer tax or accounting degrees at the bachelor’s‚ masters and doctorate levels. Double-Entry
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Consequently‚ Dinteman has a large repair and maintenance department (R&M department) for servicing this equipment. The assistant controller has proposed that a formal work order system be implemented for the R&M department. With the new system‚ the production departments will submit a service request to the R&M department for the repairs and/or maintenance to be completed‚ including a suggested time for having the work done. The supervisor of the R&M department will prepare a cost estimate on the
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ETHICS IN ACCOUNTING PROFESSION RESEARCH METHOD Despite of significant learning on ethics especially for future accounting profession‚ 50 respondents were randomly selected from Bachelor of Accounting students‚ International Islamic University Malaysia (IIUM). The student sample was equal to 50 (N= 50) consists of accounting students from the first to fourth year of study between the ages of 20-25 years old. Students from IIUM had been exposed to some general ethic values in class. This exposure
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an audit team with one senior auditor Frankie Small. The audit they were to perform was on the top paying client of Viccio and Martin‚ Models Inc.. Jane had spent time working for the firm while finishing her academics‚ and had been present for many other audits. This left her excited to show her employer all she had learned during this first assignment. Jane was away at school when the yearend inventory count was made for Models Inc.‚ so she decided to brush up before the audit began by studying
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OF BUSINESS‚ DEPARTMENT OF ACCOUNTING COURSE: FORENSIC ACCOUNTING COURSE CODE: ACC 416 WEEK: 10 TOPIC: FORENSIC ACCOUNTING AND FRAUD AUDITING OBJECTIVE: To acquire the knowledge and skills about forensic audit‚ its reporting and documentation. THE CONTEXT OF FORENSIC AUDITING Forensic audit encompasses the examination of evidence regarding an assertion to determine its correspondence to establish criteria carried out in a manner suitable to the court. Auditing has been defined as the systematic
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the role accounting and financial information plays for a business and for its stakeholders. I. THE ROLE OF ACCOUNTING INFORMATION A. Financial information is the HEARTBEAT OF COMPETITIVE BUSINESS MANAGEMENT. 1. You have to know something about accounting if you want to understand business. 2. You need to learn basic accounting terms and understand basics of how accounts are kept. 3. To run a business effectively you need to be able to read‚ understand‚ and analyze accounting reports
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attention is the gender roles during medieval times. Men and women has been treated differently since the beginning. Some of the countries up to this generation are still practicing the same role. For example‚ Chile. According to the article from boundless.com “A 2010 study by the United Nations Development Programmed found that 62% of Chileans are opposed to full gender equality and expressed the belief that women should limit themselves to the roles of mother and wife”. This shows that even in our
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Dawn Howarth ACC122 Managerial Accounting Career Paper Baker College What is Managerial Accounting Managerial accounting is the process of identifying‚ recording‚ analyzing and finally presenting the financial data which is used by the management and business owners for the purposes of command and for decision making. The difference between financial accounting and management accounting Financial accounting is reported publicly while management accounting is used by the company or organization
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