Accounting Page 2

Accounting Erp Enterprise Resource Planning (ERP)- These systems break from the Assets=L+E scheme. ERP systems do not have the preparation of financial statements as their primary goal. Many ERP vendors stress an objective of inputting data only once and using it to generate various views. ERP vendors stress the process focus of their products. The…

In addition to unambiguous responsibilities, the fact of AA violated the principal of independency also existed because there were close relationships and interest conflicts between AA’s employees and Enron’s executives. The audit partner, David Duncan, who was in charge of the Enron account and was a close personal friend of Enron’s chief accounting officer. Meanwhile,…

Ciljni StrosKi SEMINARSKA NALOGA Naslov seminarske naloge: KONCEPT CILJNIH STROSKOV Pri predmetu: EKONOMIKA IN ANALIZA POSLOVANJA Nosilec predmeta: doc.dr. Metka Tekavcic Ljubljana, november 2000 Avtor: Mitja Paris KAZALO 1. UVOD 3 2. RAZVOJ KONCEPTA CILJNIH STROSKOV 4 2.1. Stroski v zivljenskem ciklu proizvoda 4 2.2. Osnove koncepta ciljnih stroskov 5 3. PROCES DOLOCITVE CILJNIH STROSKOV…

There is different between the way revenue is recognized under US GAAP and under IFRS before the introduction of harmonized accounting standard jointly issued by FASB and IASB. Under U.S. GAAP, Concepts Statement 6 defines revenue as “inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of…

The main concepts of managerial accounting are focusing on several points to increase the performance of the organization financially and to lead the organization in the market by making it successful on the short and long-term projects and services. Moreover, Managerial Accounting known as cost accounting also been used to help management to have panch…

Corporations are often the victims of the most common white-collar crimes that occur in corporate America. According to the Association of Certified Fraud Examiners (cfenet.com), “abuse and fraud by employees cost U.S. organizations more than $400 billion annually…which equals $9 per employee per day.” These statistics show the corporate need for forensic accountants, there also…

Accounting concepts are universally accepted rules that works as basis for transactions recording and accounts preparations. The aim of concepts is to maintain good uniformity and consistency of accounting records worldwide. They include; Business entity concept Money measurement concept Going concern concept Accounting period concept Accounting cost concept Duality aspect concept Realization concept Accrual concept…