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2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale May 2023

2021-2022 Accounting Practicum: A Sequence Of Financial Accounting Case Studies, Virginia Barksdale

Honors Theses

The following set of financial accounting case studies represents two semesters of work under Dr. Victoria Dickinson at the University of Mississippi’s Patterson School of Accountancy. As is customary for the Honors Accounting Practicum, subjects covered included current events – e.g., the anniversary of 9-11 and the COVID-19 pandemic – as well as the conceptual frameworks of different financial accounting disciplines. Some cases were more research focused while others involved specific deliverables relevant to the topic of the week. All case studies required the integration of knowledge from past coursework with the knowledge gained through the cases themselves. The work …


Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison Jan 2013

Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison

Accounting Historians Journal

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …


Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford Jan 2012

Applying Ocboa In State And Local Governmental Financial Statements, Michael A. Crawford

Guides, Handbooks and Manuals

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Government Auditing Standards And Circular A-133 Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2011

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

State And Local Governments With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Government Auditing Standards And Circular A-133 Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2010

State And Local Governments With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2010

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld Jan 2010

Petriarch : The Complete Guide To Financial And Legal Planning For A Pet's Continued Care, Rachel Hirschfeld

Guides, Handbooks and Manuals

No abstract provided.


Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik Jan 2009

Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik

Accounting Historians Journal

This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2009

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2009

Government Auditing Standards And Circular A-133 Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2009

State And Local Governments With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide To Fraud In Governmental And Not-For-Profit Environment, Lynda M. Dennis Jan 2009

Guide To Fraud In Governmental And Not-For-Profit Environment, Lynda M. Dennis

Guides, Handbooks and Manuals

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of August 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2008

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of August 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2008

Government Auditing Standards And Circular A-133 Developments - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2008

State And Local Governments With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2007

State And Local Governments With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2007

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2007

Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2006

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2006

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2006

State And Local Governments With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Government Auditing Standards And Circular A-133 Audits - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide To Fraud In Governmental And Not-For-Profit Environments, Lynda M. Dennis Jan 2006

Guide To Fraud In Governmental And Not-For-Profit Environments, Lynda M. Dennis

Guides, Handbooks and Manuals

No abstract provided.


State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2005

State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2005

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2005

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Government Auditing Standards And Circular A-133 Audits - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.