Search results
Results from the WOW.Com Content Network
Dr. Merchant is the author of many articles and books on accounting, including the standard textbooks: Accounting: Text and Cases, 14th ed. (with Robert N. Anthony, and David F. Hawkins). Chicago: Irwin/McGraw-Hill (2012). ISBN 0-07-281950-2
Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Due to the wide range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. [2]
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Pages for logged out editors learn more
All existing accounting standards documents are superseded as described in FASB Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles. All other accounting literature not included in the Codification is non-authoritative.
Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting. [16] Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and ...
The teacher then develops questions and a procedure that guides students through an activity where the results are already known. This method is great to reinforce concepts taught and to introduce students into learning to follow procedures, collect and record data correctly and to confirm and deepen understandings. Level 2: Structured inquiry
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.