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Full-Text Articles in Business
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
School of Accountancy Faculty Research and Publications
This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plans funded status on the employers financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks.
Accounting Majors' Perceptions Of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, Julia Ann Kelly
Accounting Majors' Perceptions Of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, Julia Ann Kelly
School of Accountancy Faculty Research and Publications
Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the accounting profession. Many of the skills accounting majors ranked as important for their future were not surprising. However, there was some indication that accounting majors may be suffering from a silo effect and are not able to fully grasp how skills learned in other university …