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Accounting

Below are Essay & Assignments tackled by us on Accounting

Showing 41 to 50 of 63 results.

  • Power Point Presentation on Accounting for leases
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  • Power Point Presentation on Australian External Reporting Environment
  • Learning Objectives
    Financial accounting defined
    User demand for general-purpose financial reports
    General vs special-purpose reports
    Sources of external financial reporting regulation
    Sources o...More

    Learning Objectives
    Financial accounting defined
    User demand for general-purpose financial reports
    General vs special-purpose reports
    Sources of external financial reporting regulation
    Sources of external financial reporting regulation (cont.): FRC
    Sources of external financial reporting regulation (cont.): ASIC
    Sources of external financial reporting regulation (cont.): AASB
    Sources of external financial reporting regulation (cont.): ASX
    Process of Australia adopting IFRSs
    Structure of the IASB
    International cultural differences and the harmonisation of accounting standards
    Use and role of audit report
    Arguments for and against accounting regulation ... Less

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  • Power Point Presentation on Capital Budgeting and Risk
  • Overview
    Learning objectives
    Capital Budgeting Decision
    Methods of capital project evaluation
    Limitations of aforesaid methods
    Cash flows
    Risk versus uncertainty
    Sources of business risk
    Meas...More

    Overview
    Learning objectives
    Capital Budgeting Decision
    Methods of capital project evaluation
    Limitations of aforesaid methods
    Cash flows
    Risk versus uncertainty
    Sources of business risk
    Measures of risk
    Capital budgeting under conditions of risk
    Two other methods for incorporating risk
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  • Power Point Presentation on Depreciation and Revaluation of non-current assets
  • Depreciation of property, plant and equipment
    Introduction
    Depreciable amount (base) for assets
    Determination of useful life
    Method of cost apportionment
    Straight-line method
    Sum-of-digits metho...More

    Depreciation of property, plant and equipment
    Introduction
    Depreciable amount (base) for assets
    Determination of useful life
    Method of cost apportionment
    Straight-line method
    Sum-of-digits method
    Declining-balance method
    Production basis
    When to start depreciating an asset
    Land and buildings
    Derecognition of assets
    Modifying existing non-current assets
    Disclosure requirements
    Revaluations and impairment testing of non-current assets
    Introduction to revaluations
    Measuring property, plant and equipment at cost or fair value – the choice
    The use of fair values
    Revaluation increments
    Illustration – revaluation increment
    Treatment of balances of accumulated depreciation upon revaluation (cont.)
    Revaluation decrements
    Illustration – revaluation decrement
    Reversal of revaluation decrements and increments
    Example of reversal
    Accounting for profit on disposal of a revalued non-current asset
    Disclosure requirements
    Introduction to impairment losses
    Accounting for impairment losses
    ... Less

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  • Questions on historical cost accounting and human capital
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  • Ratio Analysis of Hire Intelligence International (HII) Limited for the company years 2007, 2008 and 2009
  • Current Ratio
    Debt ratio
    Profitability Ratio
    Dividend Ratio
    Cash Flow Ratios
    Receivables Turnover
    Payables Turnover
    Inventory Turnover
    Operating WC Turnover
    Weighted Average Cost of Capital
    ...More

    Current Ratio
    Debt ratio
    Profitability Ratio
    Dividend Ratio
    Cash Flow Ratios
    Receivables Turnover
    Payables Turnover
    Inventory Turnover
    Operating WC Turnover
    Weighted Average Cost of Capital
    Analysis
    Calculations

    ... Less

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  • Report on Accounting cycle
  • The Accounting Cycle is the sequence of steps which involves the repetition of each period of reporting. The process of accounting cycle starts with the entries of accounts for each and every transac...More

    The Accounting Cycle is the sequence of steps which involves the repetition of each period of reporting. The process of accounting cycle starts with the entries of accounts for each and every transaction and it continues with the closing of books (Bookboon, 2013).
    The accounting cycle is the chain of actions that businesses and organizational bodies perform to trail transactions and strengthen financial information of a particular accounting period. It is executed in a 10-step series that concludes in the presentation of comprehensive financial statements. The 10 steps include analyzing transactions, entering of the journal entries of the transactions, transformation of the journal entries into the general ledger, crafting of the unadjusted trial balance, adjustment of the entries in the trial balance, preparation of an adjusted trial balance, processing of financial statements, closing provisional accounts, preparation of the post-closing trial balance and reverse entries (Caule, 2025). ... Less

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  • Report on Accounting Standatd IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • This report is based on the following requirement -

    “IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions (liabilities of uncertain timing or amou...More

    This report is based on the following requirement -

    “IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate (including risks and uncertainties) of the expenditure required to settle the present obligation, and reflects the present value of expenditures required to settle the obligation where the time value of money is material.
    IAS 37 was issued in September 1998 and is operative for periods beginning on or after 1 July 1999”.

    http://www.ias.com/en/standards/ias/ias37

    Required:

    Write a report covering following:
    • Introduction, objective and recognition criteria of IAS 37 Provisions, Contingent assets and contingent liabilities.
    • Study the financial statements of different companies and select five companies which have either created provision or had to deal with contingent asset/liability.
    • Discuss the nature of such provisions/contingencies and reasoning behind their creation. Analyse the impact of provisions on the financial performance and position of these companies.
    • What are the major issues in current standard on provisions? How is IASB trying to address these issues?
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  • Report on Cloud Accounting
  • The concept of cloud accounting has gained high recognition among businesses in the present day. A large number of companies are now adopting the approach of cloud accounting because of several advant...More

    The concept of cloud accounting has gained high recognition among businesses in the present day. A large number of companies are now adopting the approach of cloud accounting because of several advantages associated with it. Likewise, in this paper the practice manager of an accounting firm which specialises in business advice for mostly small businesses highlights several aspects of Cloud Accounting. The practice manager defines and gives sufficient information about Cloud Accounting including their benefits and drawbacks.
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  • Report on disclusures relating on foreign exchange rate fluctuations impact on earnings
  • This paper answers the following question -

    Discuss the usefulness of the types of disclosures made by companies, such as McDonald’s, related to FX rate fluctuations’ effects on earnings. Given th...More

    This paper answers the following question -

    Discuss the usefulness of the types of disclosures made by companies, such as McDonald’s, related to FX rate fluctuations’ effects on earnings. Given the extra burden of preparing the disclosures about the effects of FX rate variations on reported results, do you recommend that the company provide this information to help investors assess foreign currency translation risk? Does the significance of the information warrant IASB and FASB making such disclosures mandatory in future standard setting? ... Less

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