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Full-Text Articles in Business
Principles Of Accounting I, Acc 1101, Course Outline, Rachel Raskin
Principles Of Accounting I, Acc 1101, Course Outline, Rachel Raskin
Open Educational Resources
Principles of Accounting I will introduce the fundamental concepts underlying financial accounting. It will explore the accounting cycle and demonstrate how the financial reporting process is impacted by accounting standards. You will learn to read and understand the financial statements and how proper internal controls are vital for the preparation of accurate and reliable financial information.
Can You Really Understand Financial Statements?, Alloysius Joshua Paril
Can You Really Understand Financial Statements?, Alloysius Joshua Paril
Center for Business Research and Development
Financial statements are an interesting species, if I may say. In those several pages, an entire picture of an entity is painted, at least in the financial aspect. As almost everyone knows, financial statements give us an idea of a company’s performance during a particular period and condition as of a specific date. These documents are able to summarize everything that happened to a company during a 12-month period—probably more efficient than any document could.
Needless to say, these documents enable its users to decide on what to do with respect to that company. Investors take a look at financial …
Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong
Our Future Together Industry Perspectives: Future Of Professional Learning And Entrepreneurship, Poh Sun Seow, Pan, Gary, Clarence Goh, Kwong Sin Leong
Research Collection School Of Accountancy
This report 2017 marks the second collaboration between ISCA and ICAEW after the successful launch of “Our Future Together” report in 2016 to inspire professional accountants to critically think about what the future holds for Singapore and the accountancy profession. How should accountants embrace transformation in the digital age? How should learning be redefined for the accountancy profession? How can organisational culture encourage innovation and an enterprising spirit in accountants? This report aims to shape the discussion on how education, training and professional learning should be redefined to develop professional accountants who are future-ready, so that they can continue to …
Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong
Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong
Research Collection School Of Accountancy
For organisations, the need to respond to disruption, digital or otherwise, has never been greater – from re-defining the way they interact with customers to delivering services and products. While disruption presents significant opportunities for businesses, the biggest risk is not taking any action at all. A radical industry shift might be required in some cases and spending time thinking about this is critical. Organisations and individuals can shield themselves from disruption by building the skills and agility to move and adapt quickly, protecting their future in the short and long term. Against this backdrop, CPA Australia and Singapore Management …
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker
Faculty Publications
This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using job-order costing.
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
2017 Faculty Bibliography
No abstract provided.
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
2017 Faculty Bibliography
Interest in governance led Morningstar to develop a summary measure for mutual fund governance. In contrast to previous work in this area, we focus on whether and how individual investors can use the Stewardship Grade Overall to improve mutual fund selection. We find that regardless of fee structure, top overall governance grade funds impose lower costs on investors regardless of fund investment style. We also find some evidence that choosing funds with the highest stewardship grade may earn positive risk adjusted returns. Stewardship Grade overall may therefore help less sophisticated investors identify better-performing mutual funds.