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Originally the second of three degrees in sequence – Legum Baccalaureus (LL.B., last conferred by an American law school in 1970); LL.M.; and Legum Doctor (LL.D.) or Doctor of Laws, which has only been conferred in the United States as an honorary degree but is an earned degree in other countries. In American legal academia, the LL.M. was ...
An associate degree or associate's degree is an undergraduate degree awarded after a course of post-secondary study lasting two to three years. It is a level of academic qualification above a high school diploma and below a bachelor's degree .
The Bachelor of Accountancy, also known as Bachelor of Accounting, is the principal academic degree in accountancy in several countries, and is often the only (undergraduate) degree [1] recognised for subsequent practice as a professional accountant; see First professional degree. It is abbreviated as B.Acy., B.Acc., or B. Accty..
1909: Ethel Ayres Purdie is elected as the first female associate member of an accounting professional body. [8] 1917: London Association of Accountants is the first UK professional body to examine tax. 1930: London Association of Accountants successfully campaigned for the right to audit companies.
The M.D. was thus the first entry-level professional degree to be awarded as a purely trade school "doctor" degree in the United States, before the first European-style doctorate, the Ph.D., was awarded by an American institution in 1861, [28] although the M.D. was not established as a post-baccalaureate degree until much later. [29]
The CGMA is the most widely held management accounting designation in the world with more than 150,000 designees; it is educationally equivalent to a master's degree. The designation is built on extensive global research to maintain the highest relevance with employers and develop the competencies most in demand.
To qualify for the CPA examination in the United States, individuals typically need a bachelor's degree from an accredited institution with a minimum number of accounting and business-related credit hours (ranging from 120 to 150), and specific coursework in subjects such as auditing and financial accounting.
Ke – Is used as an abbreviation for Cost of Equity (COE). Ke is the risk-adjusted, theoretical rate of return on a Company's invested excess capital obtained through external investment s. Among other things, the value of Ke and the Cost of Debt (COD) [ 6 ] enables management to arbitrate different forms of short and long term financing for ...