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Full-Text Articles in Business

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 1, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 1, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Developments In The Financial System During The Fourth Quarter Of 1987, Central Bank Of Nigeria Cbn Dec 1987

Developments In The Financial System During The Fourth Quarter Of 1987, Central Bank Of Nigeria Cbn

Economic and Financial Review

Growth in monetary aggregates accelerated during the fourth quarter, as the narrow measure of money stock (Ml) rose substantially by 20.2 per cent, compared with 5.0 per cent in the preceding quarter. The major factors responsible for this increase were increased government reliance on bank credit to bridge budgetary gaps and the traditional seasonal rise in demand for credit by the private sector. The broad money (M2) also rose as a result of the rise in Ml and the expansion in commercial banks' time and saving deposit liabilities, following the enhanced yield on these deposits.


Developments In The Financial System During The Second Quarter Of 1987, Central Bank Of Nigeria Cbn Jun 1987

Developments In The Financial System During The Second Quarter Of 1987, Central Bank Of Nigeria Cbn

Economic and Financial Review

Money supply, Ml declined by_ a further 3.5 per c~nt in the second quarter of 1987 followmg the seasonal decline of 3.8 per cent in the first quarter. The broader ~easure of money stock, M2 which declined by 0.8 per cent m the first quarter, showed an increase of 1.4 per cent in the second quarter. While sharp declines in "other" assets (net) ~d foreign assets depressed Ml in the first quarter, the ma1or contractionary factor in the second quarter was the sharp increase in quasi-money. The pace of expansion of banking system credit to the domestic economy quickened in …


Inter-Sectoral Financing In Nigeria: 1986, Central Bank Of Nigeria Cbn Jun 1987

Inter-Sectoral Financing In Nigeria: 1986, Central Bank Of Nigeria Cbn

Economic and Financial Review

The report shows that the domestic economy was able to finance a sharp increase in capital formation in 1986. Insurance, Oil and Non-oil Businesses and Households, were the net surplus sectors while the governments (Federal and State), Commercial Banks, and OJi.er financial institutions excluding Insurance Companies were the net deficit sectors. Analysis of the financial intermediation during the year showed that lending by the banking system to the economy increased by subtantially more than the increase in the various sectors' deposits with the banks. Activities in the financial markets were dominated by transactions in foreign exchange which accelerated sharply during …


Keeping It All In The Family:The Problems Of Succession In Family Businesses, June 1987, American Institute Of Certified Public Accountants. Communications Division Jun 1987

Keeping It All In The Family:The Problems Of Succession In Family Businesses, June 1987, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning : The Team Approach; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 07, American Institute Of Certified Public Accountants Jan 1987

Personal Financial Planning : The Team Approach; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 07, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Developments In The Financial System During The Third Quarter Of 1986, Central Bank Of Nigeria Cbn Sep 1986

Developments In The Financial System During The Third Quarter Of 1986, Central Bank Of Nigeria Cbn

Economic and Financial Review

The narrow measure of money stock, (Ml), declined during the third quarter due, on the one hand, to increases in quasi money and 'other' assets of the banking system and on the other, partially offsetting increases in foreign assets and in credit to the domestic economy. The broader measure, (M2), maintained an upward trend. The money and capital market both recorded moderate increases in the level activities during the quarter.


Financial Planning: The Emergence Of A Profession Tremendous Potential, Charles D. Gulley Jan 1986

Financial Planning: The Emergence Of A Profession Tremendous Potential, Charles D. Gulley

Woman C.P.A.

No abstract provided.


A Note On Equivalence In Ranking Investments, Steven H. Bullard Jan 1986

A Note On Equivalence In Ranking Investments, Steven H. Bullard

Faculty Publications

Present net worth, benefit/cost, and internal rate of return are considered for ranking investments. In some cases, rankings can be contradictory, and the investment criterion can influence inter-project allocations. There are situations, however, when ranking equivalence is assured. In this article, conditions for equivalence in ranking investments are presented using simple graphics and algebra. The conditions are restrictive, and can be effective in demonstrating the need for discretion in selecting an economic criterion for evaluating investments.


Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1986

Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Valuation Of Candidate Bond-Warrant Packages, Peter H. Ritchken, Shyanjaw Kuo Jan 1986

Valuation Of Candidate Bond-Warrant Packages, Peter H. Ritchken, Shyanjaw Kuo

Research Reports from the Department of Operations

This paper presents a model for valuing bond-warrant financing packages. It shows how bonds and warrants can be simultaneously valued when the firm’s post financing value is not exogeneous. This simultaneous valuation allows the “sweetening” effect of warrants on debt to be quantified prior to the introduction of the issue. If financing decisions are made solely to change the capital structure of the firm, without increasing its size, then the model presented reduces to well known forms.


If It Is Government, Use Gasb: Interview With Gasb Chairman James Antonio, Ronald L. Madison, James Antonio Jul 1985

If It Is Government, Use Gasb: Interview With Gasb Chairman James Antonio, Ronald L. Madison, James Antonio

Woman C.P.A.

No abstract provided.


Letters To The Editor, Robert A. Morgan, Bryan Carsberg, Daniel L. Novak Apr 1985

Letters To The Editor, Robert A. Morgan, Bryan Carsberg, Daniel L. Novak

Woman C.P.A.

No abstract provided.


Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore Jan 1985

Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore

Woman C.P.A.

No abstract provided.


Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley Jan 1985

Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley

Accounting Historians Journal

Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.


Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division Jan 1985

Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin Jan 1984

Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin

Woman C.P.A.

No abstract provided.


Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants; Cpa Communications Council Jan 1984

Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants; Cpa Communications Council

Guides, Handbooks and Manuals

No abstract provided.


Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee Jan 1984

Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide would supersede the existing guide published in 1974. It was developed to reflect changes in accounting and auditing that have taken place since the original guide was issued. The proposed guide primarily codifies existing practice in auditing state and local governmental units. Significant areas discussed in the guide include: 1. Recognition and discussion of NCGA statements and other accounting literature issued since the 1974 guide. 2. Recognition that the auditor's report extends to the individual fund types or funds examined rather than the presentation taken as a whole. 3. Discussion of determining the principal …


Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance Jan 1984

Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit guide provides guidance to Independent auditors when conducting financial and compliance audits of federal assistance programs awarded to state and local governmental units and Indian tribal governments as required by the Single Audit Act of 1984, Public Law 98-502. This guide and the Industry Audit Guide, Audits of State and Local Governmental Units, are applicable when an auditor is engaged to examine and report on the general purpose financial statements of governmental units that include federal financial assistance funds. Areas discussed in the proposed guide include the following: 1. Legal and regulatory requirements; 2. Findings and questioned …


Guia Para Utilizar Servicios Del Cpa: El Cpa : Su Planificados Financiero Personal, Contadores Publicos Autorizados De Puerto Rico, American Institute Of Certified Public Accountants (Aicpa) Jan 1984

Guia Para Utilizar Servicios Del Cpa: El Cpa : Su Planificados Financiero Personal, Contadores Publicos Autorizados De Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa) Jan 1984

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Questionnaire For Defining A Governmental Reporting Entity, American Institute Of Certified Public Accountants . State And Local Government Accounting Committee Jan 1984

Questionnaire For Defining A Governmental Reporting Entity, American Institute Of Certified Public Accountants . State And Local Government Accounting Committee

Guides, Handbooks and Manuals

No abstract provided.


What Are You Worth Today? How To Prepare Your Personal Financial Statement, A Talk For Cpas To Deliver, April 1983, American Institute Of Certified Public Accountants. Public Relations Division Apr 1983

What Are You Worth Today? How To Prepare Your Personal Financial Statement, A Talk For Cpas To Deliver, April 1983, American Institute Of Certified Public Accountants. Public Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants Jan 1983

Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


How To Build A Family Capital Base, A Talk For Cpas To Deliver Before A General Audience, July 1982, American Institute Of Certified Public Accountants. Public Relations Division Jul 1982

How To Build A Family Capital Base, A Talk For Cpas To Deliver Before A General Audience, July 1982, American Institute Of Certified Public Accountants. Public Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Development In Governmental Auditing: Their Impact On The Academic And Business Communities, Richard E. Brown Jan 1982

Development In Governmental Auditing: Their Impact On The Academic And Business Communities, Richard E. Brown

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Correspondence Distribution Sheets: Committees, Subcommittees, And Task Forces, 1982-1983, American Institute Of Certified Public Accountants. Federal Government Division Jan 1982

Correspondence Distribution Sheets: Committees, Subcommittees, And Task Forces, 1982-1983, American Institute Of Certified Public Accountants. Federal Government Division

Individual and Corporate Publications

No abstract provided.


Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1982

Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.