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By eliminating work-in-process accounts, backflush costing simplifies the accounting process. However, this simplification and other deviations from traditional costing systems mean that backflush costing may not always conform to generally accepted accounting principles (GAAP). Another drawback of this system is the lack of a sequential audit ...
British Accounting Review: 0890-8389: 0.986 Elsevier [27] Nathan Lael Joseph, Aston University Alan Lowe, Aston University [27] Behavioral Research in Accounting: 1558-8009: 0.457 American Accounting Association [28] Steven Salterio, Queen's University [28] Contemporary Accounting Research: 0823-9150: 2.604 Canadian Academic Accounting ...
Backflush accounting removed. Quality rating was Stub-Class (rev · t). Bad debt removed. Quality rating was Stub-Class (rev · t). Bahamas ...
A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...
Critical Perspectives on Accounting is a peer-reviewed academic journal published by Elsevier. The aim of the journal is to study how accounting works within society and to promote forms of accounting that are in the public interest .
This is an obscure accounting principle with tons of copy and pasted information in huge blocks. Yields little value added. — Preceding unsigned comment added by 107.203.252.158 ( talk ) 04:55, 16 June 2014 (UTC) [ reply ]
The Review of Accounting Studies (RAST) is a quarterly peer-reviewed academic journal covering topics in the field of accounting that includes theoretical, empirical, and experimental research. RAST prioritizes processing submitted manuscripts and aims to provide authors with accept-reject decisions early in the review process.
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).