Accounting Essays

Development of Corporate Governance in Nigeria

Example essay. Published: 25th Apr 2018

 Literature Review The code of corporate governance Over the years, Nigeria has experienced rapid development with regards to corporate governance. This can be noted in the 2003 Code of Corporate G ...

Difference Between Cost Control and Cost Reduction

Example essay. Published: 25th Apr 2018

Introduction A cost reduction program is a type of method which is to improve profitability of the organization or by expected to get a good result that flow to the bottom line of the financial statem ...

Differences between financial accounting and management accounting

Example essay. Published: 1st Jan 2015

It is not so easy to define accounting as this word had many broad applications in the business, but a very precise definition by American accounting association is “the process of measuring, co ...

Different Methods of Cost Planning during Construction

Example essay. Published: 14th Oct 2021

Cost planning in construction is necessary since building a house is a very expensive thing to do and any mistakes can be very costly to the client. It is very important to know how to plan and to ensure that the building is suitable as far as the resources are concerned. ...

Different users of financial statements have different informational needs

Example essay. Published: 1st Jan 2015

Financial statements form the backbone of communicating the information about the company to the members within and outside the organization. According to International Accounting Standards (IAS 1.9) ...

Disadvantages of IFRS for SMEs

Example essay. Published: 21st Jul 2017

International Financing Reporting can be referred to as a set of accounting standards developed by the International Accounting Standards Board which is applied when preparing the Financial Statement ...

Drivers of Change in Management Accounting

Example essay. Published: 8th Feb 2020

Recent studies show that Management Accounting has been evolving within the last few decades, each time getting better and adapting to current trends. MA changes have been improved by using a wid ...

Early Theories of Motivation: Maslow

Example essay. Published: 1st Jan 2015

“If you want people to do a good job, give them a good job to do.” Introduction Employee resourcing ensures that the organisation obtains and retains the people it needs and employs them e ...

Earnings Management and Accrual Accounting

Example essay. Published: 25th Apr 2018

Contents (Jump to) Introduction Motivations for Earnings Management  Techniques 11 Groups to Manage Earnings Modified Jones Model  Limitations of the Earnings Management Models Implications and Appl ...

Economic and Management Accounting Plan for Soft Drink Market

Example essay. Published: 3rd Nov 2020

This expansion analysis plan analyses the market trends under the micro-economic analysis and macro-economic analysis. The parts under cash flows projections and capital budgeting deals with management accounting concepts of ...

Economic Value Added And Shareholder Value Added Accounting Essay

Example essay. Published: 1st Jan 2015

Agrawal (2007) defines shareholder value added (SVA) as the term used for the difference between the wealth held by the shareholders at the end of a given year and the wealth they held the previous ye ...

Effect of Standard Costing Changes on Firm Operations

Example essay. Published: 16th Jul 2018

The Rise and Fall of Standard Costing and Its Effect on Everyday Operations For European and American Firms Contents (Jump to) EXECUTIVE SUMMARY GENERAL OVERVIEW ACCOUNTING OVERVIEW LITERATURE REVIEW ...

Effect of Standard Pricing Changes on Firm Operations

Example essay. Published: 13th Jun 2018

The Rise and Fall of Standard Pricing and Its Effect on Everyday Operations For European and American Firms Table of contents (Jump to) Executive summary General overview Accounting overview Literatu ...

Effectiveness of Auditing in Corporate Business

Example essay. Published: 16th Jul 2018

UK Auditing Introduction The UK auditing and accounting market is one of the largest in the world with over 432 accountants per hundred thousand of population (Saudagaran, 2003, p.10), many of whom a ...

Effects of Changes to International Accounting Standards

Example essay. Published: 13th Jun 2018

CONTENTS PAGE (Jump to) (1)(a) REQUIRED CHANGES UNDER INTERNATIONAL ACCOUNTING STANDARDS (1)(b) MERITS AND DEMERITS OF EXTINCTION OF EXTRAORDINARY ITEMS (1)(c) RECOGNISED GAINS AND LOSSES AND HISTO ...

Effects of Changing Accounting Standards on Commercial Bank

Example essay. Published: 24th Apr 2018

Proposed Research Topic: IAS 39 and IFRS 9: the effects of changing accounting standards for financial instruments on the financial assets management of a commercial bank in Chong Qing Background: In ...

Efficiency of IT Audit in Corporate Governance

Example essay. Published: 17th Jul 2018

Contents (Jump to) Chapter 1: Introduction Chapter 2: Literature Review – Corporate Governance Chapter 3: Information systems and corporate governance Chapter 4: Sarbanes Oxley Act Chapter 1: Intro ...

Enron Accounting Scandal: Changes to SAS 99

Example essay. Published: 24th Apr 2018

The Enron accounting scandal is one of the most shocking nightmares in the profession’s history. Enron rises to success quickly after its establishment in 1985. However, despite attracting hug ...

Enron and WorldCom Scandals

Example essay. Published: 23rd Sep 2019

 I have been hired by the SEC as fraud prevention and detection expert to help create training for SEC employees on the lessons we learned from several financial statement frauds. Financial ...

Enron Scandal: Impact on Accounting

Example essay. Published: 17th Jul 2018

Accounting for Enron 1. Why is accounting being blamed for the losses sustained by investors as a result of the collapse of Enron? Is this criticism fair and do financial accounting and reporting pra ...

Enron’s Collapse and Its Corporate Culture

Example essay. Published: 25th Apr 2018

According to Albert Camus “A man without ethics is a wild beast loosed upon this world” At first sight, Enron looks like a mega-size illustration of the bad apple among the ripes ones. It ...

Enterprise Resource Planning (ERP) System Case Study

Example essay. Published: 24th Apr 2018

 Discussion Questions What inspired Skullcraft to pursue ERP even though the company had just 26 employees? Solution An Enterprise Resource Planning system is an integrated system which helps the ...

environment is under constant threat as a result of modernisation

Example essay. Published: 1st Jan 2015

The environment is under constant threat as a result of modernisation, business activities, constant growth and development. All these are human activities that affect the immediate environment. The d ...

Essay On Corporate Social Responsibility Accounting Essay

Example essay. Published: 1st Jan 2015

The term stakeholders means a party that can effect or be effected by the actions of the business as a whole and they are the group of members without whose support the organisation cannot exist or th ...

Ethical Issues in GP Morgan Chase & Co Investing and Trading Operations

Example essay. Published: 23rd Sep 2019

Ethical Issues in GP Morgan Chase & Co Investing and Trading Operations Contents Cover Sheet: Non-Anonymous Marking 1) Weak Management 2) Intern ...

Ethics and Corporate Responsibility: Accounting Fraud

Example essay. Published: 1st Jan 2015

The key issued described in the suit against Xerox Corporation is that Xerox had overstated its revenues during the past four years by almost $2 billion. The fraudulent scheme had misled investors abo ...

Ethics And Scandals In Financial Reporting Accounting Essay

Example essay. Published: 1st Jan 2015

Integrity is of utmost importance for a successful career in business and finance in the long run. Some believe that the world of finance lacks ethical considerations. Whereas the truth is that such i ...

Ethics in Accounting: Financial Reporting Scandals

Example essay. Published: 24th Apr 2018

Introduction The first thing is character, before money or anything else. – J. P. Morgan Integrity is of utmost importance for a successful career in business and finance in the long run. Some ...

Ethics in Corporate Finance Earnings Management

Example essay. Published: 1st Jan 2015

For many years, the ethics of finance has been a concern in the corporate world. With the flexible accounting standards under the Generally Accepted Accounting Principles (GAAP) and International Acco ...

EU Commission on Auditor Liabilities

Example essay. Published: 24th Jul 2018

Auditors are increasingly finding that they are being targeted by those who feel that they have been wronged by the quality of the financial accounts. Auditors are required to consider the financial ...

EU’s Adoption of IFRS

Example essay. Published: 13th Jun 2018

Introduction From 1st January 2005, all European countries are required under EU law to use the IFRS[1]standards for their financial reporting statements, which includes corporations domiciled within ...

Evaluating Ethics Of Bernie Madoffs Investment Securities Fraud Accounting Essay

Example essay. Published: 1st Jan 2015

Every business has an ethical responsibility not only to stakeholders but also to society at large. This responsibility should be in line with stakeholder interest and society’s welfare. The ...

Evaluating the costing system in place at Apple

Example essay. Published: 1st Jan 2015

This report will address three issues of concern to Apple plc. First is the role and nature of management accounting information in strategic and operational decision making. Management needs to under ...

Evaluating the financial performance of Deloitte LLP

Example essay. Published: 1st Jan 2015

All of the research topics are appealing although challenging but it was apparent that I have to choose the topic that meets the research requirements such as accessibility and quality of information ...

Evaluation of Measurement Bases for for Financial Reporting

Example essay. Published: 8th Feb 2020

Compare and contrast the two measurement bases using examples from different companies and international accounting standards. The revised Conceptual Framework for Financial Reporting (C ...

Examining different accounting forms within Samsung Electronics

Example essay. Published: 1st Jan 2015

Samsung Electronics Company is a part of the Samsung Group which group was first established in 1969 by the founder of Byumg-chull Lee in Dzegu, South Korea. It is a leading electronics equipment of ...

Examining different types of budgets and their uses

Example essay. Published: 1st Jan 2015

Budgeting operations are very important for any kind of an organization, that is involved in making profits or not. This is the case because all forms of organizations have a number of resources, both ...

Examining issues with audit quality

Example essay. Published: 1st Jan 2015

The major accounting scandals occurred worldwide has brought the focus of public to the audit profession and the audit quality. Enron and WorldCom cases in United States and Parmalat case in Europe ar ...

Examining major problems caused by worldwide accounting diversity

Example essay. Published: 1st Jan 2015

Multinational corporations have been contributors to worldwide accounting problems as they have made or contributed to changes in which different countries have been using their accounting principles ...

Examining methods for allocating overhead costs

Example essay. Published: 1st Jan 2015

Overhead cost is an ongoing expense of operating a business and is usually used to group expenses that are necessary to the continued functioning of the business, but cannot be immediately associate ...

Examining the difference between a material weakness and a significant deficiency

Example essay. Published: 1st Jan 2015

The purpose of this memo is to summarize selected paragraphs of AS5 to form an understanding of how the top down approach is applied to an audit of internal controls. It is also to explain the differ ...

Examining The Effectiveness Of Accounting Systems Accounting Essay

Example essay. Published: 1st Jan 2015

The assignment begins with an attempt to find out the effective of accounting systems within a business and the analysis of management control systems of a business. Research: I used a mixture of prim ...

Examining the history and background of intangible assets

Example essay. Published: 1st Jan 2015

In the majority of 20th century, tangible assets is considered to be the main source of the commercial value, which include fixed asset such as buildings, land, manufacturing as well as financial asse ...

Examining the impact of the Enron Corporate Scandal

Example essay. Published: 1st Jan 2015

Enron is an energy-based company in Houston, Texas that deals with the energy trade on international and domestic based. Enron Corp. Is one of the world’s largest energy, commodities and Service ...

Examining the importance of cost allocation

Example essay. Published: 1st Jan 2015

Cost allocation is the process of identifying and assigning the costs of services necessary for the operation of a business or other type of entity. Unlike a cost rating, the allocation is less concer ...

Examining The Relationship Between Accounting And Finance Accounting Essay

Example essay. Published: 1st Jan 2015

Accounting is the methodical or precise recording, reporting, and assessment of financial deals and transactions of a business. Accounting also involves the preparation of statements or declarations c ...

Experiences in real working environment

Example essay. Published: 1st Jan 2015

Introduction One of the requirement parts of the course WORK-N352 at Sharjah Women’s College, of work experience subject, which is under the supervision of Mr. Abbot Jason Haroon. This course pr ...

Explain Meaning Of Ethics In A Business Context Accounting Essay

Example essay. Published: 1st Jan 2015

It’s simply says that ethics are the attitude of individuals or groups in deciding the wrong and right decisions with ethical or polite behaviour. The term ”Business ethics” has a sa ...

Exploring career prospects for accounting graduates

Example essay. Published: 1st Jan 2015

Accounting graduates have a healthy career prospect which makes them land lucrative jobs right after college. In fact it is said that, ”an accountant is a man who watches the battle from the saf ...

Exploring Ridderstrales aim with the account management system

Example essay. Published: 1st Jan 2015

Carl-Erik Ridderstrale, president of Kanthal, was motivated to develop a system to measure customer profitability. According to Ridderstrale, “we needed an account management system if we were ...

Exploring the Four Stages of the Audit Process

Example essay. Published: 25th Apr 2018

Internal Audit is an independent function that provides an objective assurance and consultancy activity to improve and add value on an organization’s operation. The auditors aim to help the Merami Berhad accomplish its objectives by evaluating the effectiveness of its risk management, control, and governance processes by bringing a discipline, systematic approach. ...

Exploring the objectives of Borealis new budgeting system

Example essay. Published: 1st Jan 2015

Borealis abandoned its traditional budgeting system in 1995 and implemented a new system, which is set to achieve 4 objectives: Improve financial management and performance measurement. Decentralise a ...

Extensible Business Reporting Language in India

Example essay. Published: 13th Jun 2018

Introduction XBRL XBRL (eXtensible Business Reporting Language) reporting is gaining momentum as a medium of digital financial reporting (Ogundejiet.al, 2014). It is a meta-language, based on XML and ...

External Auditors and their role in the Corporate Governance Framework

Example essay. Published: 1st Jan 2015

External Auditors check company’s accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such ...

Factors Affecting Financial Reporting Quality

Example essay. Published: 13th Jun 2018

Financial Reporting Standards Financial Reporting Standards (FRSs) and Accounting concepts influence the production and presentation of financial statements. The FRSs that influence the production of ...

Factors Affecting The Reliability Of Audit Report Accounting Essay

Example essay. Published: 1st Jan 2015

Introduction The end of an independent audit closed with a written audit report. According to section 205 of the Companies Act 2001, the auditors shall make a report to the shareholders on the audite ...

Factors Affecting The Successful Implementation Of Balanced Scorecard Accounting Essay

Example essay. Published: 1st Jan 2015

Aim- The objective of this paper is to exhibit the factors affecting the sucessful implementation of a Balance scorecard. Introduction- A brief idea about balanced scorecard,definition & operatio ...

Factors in Business Cash Budgeting: With Examples

Example essay. Published: 17th Jul 2018

Contents (Jump to) Task One (p3d) XYZ Traders – Cash Budget Task Two (p3abc) Alpha Manufacturing – Budgets Task Three (p4abc) Beales Manufacturing – Variances Task Four (p2ab) Beales Ma ...

Factors in Inventoriable Costs

Example essay. Published: 24th Apr 2018

1) Definition of inventoriable costs In accounting, inventoriable costs are those costs incurs when company obtain products or make to the end products before they sell them. So inventoriable costs ...

Factors that influenced the change in management accounting

Example essay. Published: 1st Jan 2015

This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management ...

Fair Representation of Financial Statements

Example essay. Published: 25th Apr 2018

1. INTRODUCTION The Financial Reporting Standards Board was formed to resolve the problems faced by the international financial reporting regiment. In particular, it hopes to promote the standardizati ...

Fair Value Accounting Vs Historical Cost Accounting

Example essay. Published: 17th Jul 2018

i) Fair Value and Historical Cost Accounting Historical cost accounting is an accounting method by which assets are valued based on the actual amount of money with which they are bought and as such n ...

Fair Value Practice: Suitability in Accounting

Example essay. Published: 24th Apr 2018

Introduction The issue of the use of fair value as a model for financial standards and reporting has been subjected to significant debate and argument since the IASB[1] Framework was first introduced ...

Fair Value Reporting Advantages and Disadvantages

Example essay. Published: 24th Apr 2018

Discuss the pros and cons of fair value reporting for investors? Why has this trend emerged, and how does asset value volatility seen during and since the Global Financial Crisis effect your views o ...

Features of a Financial Statement Analysis

Example essay. Published: 13th Jun 2018

TASK 1 Importance of Financial Statements All managers need to be able to interpret their company’s financial accounts as they hold valuable information about a wide range of factors that impact on ...

Finance and Accounting in the Hospitality Industry

Example essay. Published: 25th Apr 2018

Introduction. According to the Barrows & Powers (2009, pp. 3-5) hospitality industry has included hotels , restaurants and other related organisations to the food industry and it has given more e ...

Financial Accounting and Managerial Accounting Systems

Example essay. Published: 25th Apr 2018

Executive Summary Though, financial accounting and managerial accounting systems prepare and analyze the same financial data, they also differ in some aspects. For example the users of the information ...

Financial Accounting Is Subjective Not Objective Accounting Essay

Example essay. Published: 1st Jan 2015

This essay is to discuss how financial accounting information is objective in a true accounting sense. Some accountants base information on subjectivity. But in the true sense of accounting, accountin ...

Financial Accounting Standards Board (FASB) and International Financial Reporting Standards (IFRS)

Example essay. Published: 8th Feb 2020

 This research paper is about two particular accounting standards, and how they will emerge to give better guidance for all public and private entities. This paper will address some of chang ...

Financial Accounting Standards Board Framework Analysis

Example essay. Published: 25th Apr 2018

Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASB’s standards becoming ...

Financial Accounting Subjective Not Objective Accounting Essay

Example essay. Published: 1st Jan 2015

Financial accounting can be defined as a process of designing and operating an information system for collecting, information in order to make financial decisions. (Andrew Thomas 2009). It is said to ...

Financial Accounting Theories: Questions and Answers

Example essay. Published: 25th Apr 2018

In the nature of theory, a positive theory of accounting or Positive Accounting Theory is a descriptive theory, which describes particular aspects of financial accounting practice. It seeks to predict ...

Financial Analysis of the British Petroleum (BP) Foundation

Example essay. Published: 25th Apr 2018

British Petroleum Foundation British Petroleum (BP) is one of the world’s leading integrated oil and gas companies, and it is the third largest energy company and the fourth largest company in ...

Financial and Management Accounting: Payroll Services

Example essay. Published: 13th Jun 2018

Financial and Management Accounting Case Study: Payroll Services 1. IMPACT ON THE CHARGE PER TRANSACTION: The payroll department is incurring a total cost of £590,000 at present. The charge per tran ...

Financial Control Through Strategic Planning In Organizations Accounting Essay

Example essay. Published: 1st Jan 2015

Organizations are striving in these days to stay competitive in turbulent business world. Strategic planning become very integral part of all successful organizations. If organizations don’t car ...

Financial History of the American Airlines

Example essay. Published: 24th Apr 2018

American Airways was incorporated in 1930, becoming American Airlines in 1934. Operating as a passenger and cargo carrier, they also offer freight and mail services. With 9 hubs functioning througho ...

Financial Ratio And Operating Indicator Analysis Case Study

Example essay. Published: 25th Apr 2018

Riverview Community Hospital operates as a not for profit facility with 210 inpatient beds. The financial ratio and operating indicator analysis of Riverview Community Hospital will attempt to determi ...

Financial Report for Furniture Company | Example

Example essay. Published: 13th Jun 2018

Financial Report Scenario: Must Have Furnishers   TABLE OF CONTENTS (JUMP TO) INTRODUCTION TASK ONE: Effect of Policies on Company Performance TASK TWO: Effect of Product Diversification and Promoti ...

Financial Reporting on Goodwill and Intangible Assets

Example essay. Published: 13th Jun 2018

Question 1 Under International Financial Reporting Standards (IFRS), goodwill and intangible assets must be treated separately during a business combination in accordance with IFRS3. Prior to IFRS 3, ...

Financial Reporting Techniques and Methods

Example essay. Published: 13th Jun 2018

Introduction Over the course of the last few decades there has been considerable discussion and debate regarding financial reporting and, in particular, the appropriate measurement basis that should ...

Financial Statement Analysis

Example essay. Published: 1st Jan 2015

Financial performance, as a part of financial management, is the main indicator of the success or failure of the companies. Financial performance analysis can be considered as the heart of the financi ...

Financial Statement Analysis of Hilton Worldwide Holdings

Example essay. Published: 24th Apr 2018

Company Overview HiltonWorldwide Holdings Inc.is one of the largest and fastest growing hospitality companies in the world. The company is correctly positioned in the industry. We expect Hilton to g ...

Financial Statement Analysis of Restaurant

Example essay. Published: 23rd Sep 2019

Sample essay from a student titled Financial Statement Analysis of Restaurant. UKessays.com is home to expert-led academic writing services. ...

Financial statements Accruals Prudence and Going Concern concepts

Example essay. Published: 1st Jan 2015

Discuss the problems for companies in applying the accruals, prudence and going concern concepts when preparing financial statements, and explain why at least two other concepts might also be importan ...

Financial Statements Analysis of Competitors

Example essay. Published: 16th Jul 2018

The two U.S. companies Lowe’s and Home Depot are two leading competitors on the DYI market who are both listed on the U.S. stock market. You are to carry out a financial statement analysis of t ...

Financial Statements analysis on the basis of total comprehensive i…

Example essay. Published: 1st Jan 2015

As the main objective of the financial statements to reflect the economic value of a company in order external users make useful economic decision, and due to the last shocking breakthroughs in the fi ...

Financial Statements Are Important For Investors And Creditors Accounting Essay

Example essay. Published: 1st Jan 2015

You are required to discuss and comment on the above statement with reference to academic books, papers, and other published sources that you have read. Consider all the following in your response: Cr ...

Financial Statements Elements and Financial Statement Analysis

Example essay. Published: 8th Feb 2020

Introduction Financial Statements are Ceremonial records of the Financial act and position of business, person, or any institution. The good and positive Financial Statements reflects ho ...

Financial Statements: Accuracy and Reliability

Example essay. Published: 13th Jun 2018

Introduction Financial statements are records of a business’ revenues/expenses and assets/liabilities. These statements are used by stakeholders to get an idea of the performance and state of a ...

Foreign Corrupt Practices Act and Teva Pharmaceuticals

Example essay. Published: 24th Apr 2018

Corbin Wright Teva Pharmaceuticals is the largest generic pharmaceutical manufacturer in the world[1]. As of December 22, 2016, Teva Pharmaceuticals now holds the record for the largest fine by a ...

Four Control Objectives Of Wages System Accounting Essay

Example essay. Published: 1st Jan 2015

According to Millichamp & Taylor (2008), control objectives of wage system are as follows: To ensure that wages are paid to the existing employees at authorized rates of pay To ensure that wages ...

Functions of Management Accounting in an Organisation

Example essay. Published: 13th Jun 2018

“One of the functions of Management Accounting is to provide information for control purposes within an organisation.” The importance of control within an organisation The ways in which manageme ...

Fundamental concepts of the IASB framework

Example essay. Published: 1st Jan 2015

The International Accounting Standard Board herein referred to as the IASB, sets forth standards that outlined in its Framework for the Preparation and Presentation of Financial Statements. The IASB f ...

Future Developments in Management Accounting

Example essay. Published: 23rd Sep 2019

Drivers of change have been taking place over the last 20 years, therefore management accountancy profession have pressure to continue to add value in the organisation. ...

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay

Example essay. Published: 1st Jan 2015

For accounting method, Generally Accepted Accounting Principle (GAAP) has allowed some degree of managerial judgment and flexibility on managers to choose their own accounting method, disclosures and ...

Grays framework is an extension of Hofstedes societal values

Example essay. Published: 1st Jan 2015

Culture is said to be an identifying mark of any group of persons. The impact of this identifying mark is felt in everything that is done in that environment such that it is reflected in their daily a ...

Guinness’ Market Entry to Peru

Example essay. Published: 24th Apr 2018

MASTER IN BUSINESS ADMINISTRATION The following assignment is aimed at evaluating the attractiveness of Peru market as a potential entry market for the Irish Company, Guinness Breweries. Using the ...

Hampshire Company Cost-Volume Analysis

Example essay. Published: 8th Feb 2020

Quantitative Analysis and Memo to Management Here is the cost-volume analysis for Hampshire Company, that you requested. A cost-volume profit analysis is used to assist managers within c ...

Hanjin Bankruptcy Case Study

Example essay. Published: 24th Apr 2018

Abstract Over the past five years, Hanjin Shipping Co Ltd has maintained its ranking among the top 10 shipping companies in the world making it in 8th position in 2015 (JOC 2016), however, on 31st o ...

Harmonisation of Accounting Standards

Example essay. Published: 24th Apr 2018

Accounting Standards are the reliable statements of best accounting practices issued by recognized expert accountancy bodies relating to various aspects of measurements, treatments and disclosures of ...