Business Commons^™

Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin

Jurnal Vokasi Indonesia

No abstract provided.

Review Of Financial Intelligence For Entrepreneurs: What You Really Need To Know About The Numbers By Karen Berman And Joe Knight, With John Case., H. L. Vacher

Numeracy

Berman, Karen and Knight, Joe, with John Case. Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers, (Boston MA: Harvard Business Press, 2008). 285 pp. ISBN 978-1-4221-1915-0.

From “The art of finance (and why it matters)” (Part One) through “Creating a financially intelligent company” (Part Eight), Financial Intelligence for Entrepreneurs is an engaging explanation and appreciation of financial statements and financial ratios. Short, easily digested chapters; just-in-time boxes to introduce terminology; easy, direct, in-text calculations from bare-bones, hypothetical financial statements to illustrate concepts; a 44-page appendix of crafted exercises on the income statement, balance sheet, …

Financial Literacy And The Success Of Small Businesses: An Observation From A Small Business Development Center, Pearl Dahmen, Eileen Rodríguez

Numeracy

Small business is the backbone of the U.S. economy; when the financial literacy skills of entrepreneurs fall short of those needed to operate a successful business, it is more than the individual business at risk. In 2012, 14 small businesses requesting growth-acceleration consulting services from the Florida Small Business Development Center at the University of South Florida were assessed financially as part of the service provided by the Center. Financial ratios were used to analyze the business’s financial condition. While performing the financial analysis of these firms, we also surveyed the business owners to determine their level of financial understanding …

On The Need For Green Accounting, Joseph S. Merrill, Richard V. Calvasina

Mountain Plains Journal of Business and Technology

It is time to argue that it is imperative for green accounting to be the norm for financial reporting. Green accounting requires the disclosure of environmental impacts of corporations’ activities as a component of financial reports. Green accounting disclosure is a vital part of information needed for investment decisions that can help create a sustainable economy. The U.S. Securities and Exchange Commission’s (SEC) efforts to require such disclosure will be examined and recommendations for more adequate disclosure will be discussed.

Understanding And Interpreting Financial Statements, Awoyungbo B. O.

Bullion

As the owners of a company the shareholders, through its Board, are responsible for the hiring and firing of the management of their company. The principles of company finance are therefore based upon the assumption that the objective of management is to maximise the wealth of its ordinary shareholders. This paper discusses some of the general principles which are applied in the preparation of financial statements. It lists and explains the following components of a financial statement; Statement of Accounting Policies, Balance Sheet, Profit and Loss Account, Notes to the Accounts, Cash flow statements ,Value added statements, Five year financial …

Whitaker Wright, Robert William Gibson, Glenn A. Vent

Accounting Historians Notebook

Fraud is a significant problem for contemporary businesses, but it is not a new problem. Business fraud was common during the 1890s. This paper examines several accounting issues that were central to Whitaker Wright's trial.

Independent Accountant Involvement With Interim Financial Information, Carl R. Borgia

Woman C.P.A.

No abstract provided.

Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …

Understanding Based Alternative To “Plain Paper Prohibitation”, Louis G. Gutberlet

Woman C.P.A.

No abstract provided.

Consolidated Financial Statements: Understanding Their Theories, Diana R. Franz

Woman C.P.A.

No abstract provided.

Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb

Accounting Historians Journal

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.

Development Of Compilations And Reviews, Larry Joe Rankin

Accounting Historians Journal

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.

Financial Statements: Interim Statements — The Auditor’S Involvement, Clara C. Lelievre

Woman C.P.A.

No abstract provided.

Accounting Trilogy, Catherine E. Miles

Woman C.P.A.

No abstract provided.

Separate Accounting Basis V. Apportionment, M. A. Feldmann

Journal of Accountancy

No abstract provided.

Mutual Stockholdings In Consolidated Statements, Maurice Moonitz

Journal of Accountancy

No abstract provided.

Some Problems As To Parent Companies, William W. Werntz

Journal of Accountancy

No abstract provided.

Consolidated Financial Statements, Edward A. Kracke

Journal of Accountancy

No abstract provided.

Consolidated Financial Statements, Victor H. Stempf

Journal of Accountancy

No abstract provided.

Consolidated Return, J. Weldon Jones

Journal of Accountancy

No abstract provided.

Some Difficulties Arising In Consolidated Financial Statements, Walter A. Staub

Journal of Accountancy

No abstract provided.

Some Shortcomings In Consolidated Statements, Percival F. Brundage

Journal of Accountancy

No abstract provided.

Consolidated Balance-Sheets And Contingent Liabilities, Walter M. Leclear

Journal of Accountancy

No abstract provided.

Correspondence: Intercompany Profits In Consolidated Statements, Gordon C. Carson

Journal of Accountancy

No abstract provided.

Simplifying The Compilation Of Multicompany Consolidated Statements, William R. Donaldson

Journal of Accountancy

No abstract provided.

Elimination Of Intercompany Profits In Consolidated Statements, Gordon C. Carson

Journal of Accountancy

No abstract provided.

Technique Of Consolidated Returns, John W. Roberts

Journal of Accountancy

No abstract provided.

Consolidated Accounts, George R. Webster

Journal of Accountancy

No abstract provided.

Correspondence: Consolidated Balance-Sheets, Joseph Robinson

Journal of Accountancy

No abstract provided.

Consolidation Of Balance Sheets In Holding Company Accounting, Allan W. Wright

Journal of Accountancy

No abstract provided.