Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Business
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Mahurin Honors College Capstone Experience/Thesis Projects
The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of the bigger picture and how each part fits together. I believe this is partly due to the fact that students in 200 level courses are never required to complete the accounting cycle from beginning to end. As such, …
Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons
Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons
Mahurin Honors College Capstone Experience/Thesis Projects
For the past decade, the motion picture industry has been heavily scrutinized for its questionable accounting practices. This paper reviews these practices and shows how motion picture companies have manipulated accounting numbers to further their financial interests. The paper also discusses several proposed reforms to restore the public's faith in the financial assessment of motion picture companies.
The Development Of Accounting And Financial Reporting: A Global Perspective Is Universal Acceptance Of International Accounting Standards Imminent?, Deborah Sales
Mahurin Honors College Capstone Experience/Thesis Projects
Accounting methodologies have been centuries in the making. As societies matured fiscally, so did corresponding accounting techniques. Since societies evolved independently, there is now a variety of extant reporting practices. The technological advances of the latter part of the twentieth century have taken trade to a new level. Competition for products and capital has increased exponentially. Investors depend upon the information recorded in financial reports to determine where they will invest their resources. The information derived from financial reports may be misunderstood when the reporting entity is from another country, however. This lack of "harmony" is one of the latest …