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Full-Text Articles in Accounting

Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Comment Letters On Proposed Strategy And Work Plan, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Codification Of Statements On Standards For Accounting And Review Services, Numbers 21-24, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

General Accounting And Auditing Developments, 2019/20; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Not-For-Profit Entities Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Employee Benefit Plans Industry Developments - 2019; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Comment Letters On Discussion Paper - Materiality Considerations For Attestation Engagements Involving Aspects Of Subject Matters That Cannot Be Quantitatively Measured, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Employee Benefit Plans, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Revenue Recognition, January 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud Jan 2019

An Analysis Of Key Financial Accounting Topics, Farris Abu-Saoud

Honors Theses

The purpose of this paper is to analyze twelve key financial reporting issues and principles using case studies. These issues and principals include revenue recognition, deferred income taxes, common stock, long-term debt, U.S. GAAP, statement of cash flows, profitability, and investment decisions. Working through these case studies and analyzing these key financial reporting topics has provided a greater understanding of financial accounting and U.S. GAAP; an understanding that goes well beyond what was learned through lectures and exams.


Accounting Research Thesis, Henry Creel Jan 2019

Accounting Research Thesis, Henry Creel

Honors Theses

During the junior year of my academic career in the Patterson School of Accountancy, I participated in an accountancy thesis class. In this class we independently analyzed and assessed the financial statements and information presented by each case. The practical application of my accounting knowledge on the professionally formatted financial information presented by each case has strengthened my understanding in accounting in ways that no other class has. Through this course, I have grown in both professional and academic aspects, and my findings will be relevant for the rest of my career.


A Series Of Case Studies: An Analysis Of Key Accounting Issues, Jordan Haley Enlow Jan 2019

A Series Of Case Studies: An Analysis Of Key Accounting Issues, Jordan Haley Enlow

Honors Theses

This thesis was written on a series of case studies completed while taking ACCY 420 under the direction of Dr. Victoria Dickinson. This class, taken in the fall and spring of 2017-2018, was taken in conjunction with Intermediate Financial Accounting. Taking ACCY 420 along with Intermediate Financial Accounting added an application aspect to learning financial concepts. ACCY 420 did this by covering various areas of financial reporting in great detail through delving into numerous companies, both U. S. based and international, and analyzing their financials.


Financial Accounting Fundamentals: A Series Of Case Studies, Sidney Barrett Albritton Jan 2019

Financial Accounting Fundamentals: A Series Of Case Studies, Sidney Barrett Albritton

Honors Theses

Financial accounting is an area of study that encompasses a variety of topics and concepts. Understanding these concepts, both in theory and in practice, allow professionals and future professionals to have a firm foundation in the work they are expected to do. In order to develop this firm foundation of financial accounting, a series of case studies was completed. These cases covered concepts such as revenue recognition, shareholders’ equity, debt financing, and the like. Each case consisted of qualitative/quantitative information from a real company and a series of questions that allowed the student to explore the concepts and the intricacies …


A Comprehensive Review Of Accounting And Financial Reporting Principles, Nicholas Egorshin Jan 2019

A Comprehensive Review Of Accounting And Financial Reporting Principles, Nicholas Egorshin

Honors Theses

The following Thesis is comprised of twelve case studies that were completed over one year in the course ACCY 420. This course, led by Dr. Victoria Dickinson, challenged students to dive deeper into accounting concepts and principles through the analysis of financial statements presented from real companies. The companies analyzed do business in a variety of industries and disciplines, so students were able to see the accounting process through a multitude of lenses. Some companies examined used foreign currency and adhered to International Accounting policies, so analysis and critical thinking skills were necessary in truly understanding the significance of the …


A Compilation Of Accounting Case Studies And Analyses, Madison Huey Jan 2019

A Compilation Of Accounting Case Studies And Analyses, Madison Huey

Honors Theses

Over the course of two semesters I completed twelve case studies under the direction of Dr. Victoria Dickinson. Each of those cases is presented here to serve as my Honors Thesis. They are accompanied by brief analyses to show my understanding of each topic covered in the case. In addition to the completion of case studies, I also had the opportunity to attend twelve presentations from Big 4 firms. During these presentations, I learned the values of each firm and had the opportunity to network with professionals from each firm. Furthermore, I participated in two case competitions, during which I …


A Comprehensive Analysis Of Cases In Financial Accounting, Anna Lapayeva Jan 2019

A Comprehensive Analysis Of Cases In Financial Accounting, Anna Lapayeva

Honors Theses

The thesis constitutes a comprehensive analysis of various cases in financial accounting. The topics included investment decisions, income statement, property, plant, and equipment valuation, accounts receivable, allowance for doubtful accounts, research and development, data analysis, interest bonds, stock and dividends, securities, income taxes, and revenue recognition. The GAAP standards for the subjects include many options that can be used, and accounting will be significantly different dependent on the choice the firm will make. The research highlighted the respective differences in the methods and thoroughly explained the reasonings behind the chosen methods in cases. Topics were investigated over the course of …


Accounting Principles: A Collection Of Case Studies, Rachel Brunette Jan 2019

Accounting Principles: A Collection Of Case Studies, Rachel Brunette

Honors Theses

For my thesis, I completed twelve case studies to analyze common accounting concepts with real companies and scenarios. Over two semesters, I was given the cases by Dr. Victoria Dickinson in a course specifically designed by the Sally McDonnell Barksdale Honors College. The purpose of the course and this thesis is to gain a better understanding of various accounting topics in respect to the current U.S. Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB). The case study titles are broad but each case take an in-depth discussion into specific areas with the use of short answers, calculations, …


A Discussion Of Twelve Financial Accounting Topics, Katherine T. Oglesby Jan 2019

A Discussion Of Twelve Financial Accounting Topics, Katherine T. Oglesby

Honors Theses

The purpose of this paper is to investigate twelve different financial reporting topics using specific scenarios and financial positions of existing companies that have been presented in various case studies. The case studies cover multiple topics, long-term debt, equity sales, marketable securities, deferred income taxes, revenue recognition, financial reporting of cash flows, impairments and securities’ sales related to debt, and capitalized costs and earnings quality. In addition to the financial reporting topics, four cases cover various accounting-related topics, including data analytics incorporated into the profession as a whole, transparency and ethics both during the accounting recruiting process, along with during …


A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis Jan 2019

A Study Of Financial Reporting Principles Through Analysis Of Case Studies, Thomas Anthony Steis

Honors Theses

The following thesis provides solutions to case studies on various financial accounting standards in agreement with Generally Accepted Accounting Principles as set forth by the Financial Accounting Standards Board. In conjunction with the topics learned in Intermediate Financial Accounting, each case focuses on a separate area of financial reporting through application within specific companies. The thesis displays understanding of accounting principles, financial statement preparation and analysis, and current accountancy topics. The case studies were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi, Sally McDonnell Barksdale Honors College, and Patterson School …


An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong Jan 2019

An Analysis Of Case Studies Regarding Principal Financial Accounting Concepts, Janesse Birdsong

Honors Theses

During Fall of 2017 and Spring of 2018, I participated in an alternate thesis route for accounting majors. The alternate route consisted of enrolling in a year-long course with Dr. Victoria Dickinson and individually completing cases based on financial accounting concepts each week. The cases selected each focus on a specific financial accounting concept. The conclusions reached in the cases were based on materials from the case, in class lecture notes, and an intermediate accounting textbook. Each case presents a series of questions which start with basic accounting concepts and build to more complex conceptual issues. Each case further developed …


Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2019, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


2019 Association Integrated Report; Re-Imagine; Aicpa Annual Report, 2019, Association Of International Professional Accountants Jan 2019

2019 Association Integrated Report; Re-Imagine; Aicpa Annual Report, 2019, Association Of International Professional Accountants

AICPA Annual Reports

No abstract provided.


A Comprehensive Analysis Of Financial Reporting Through Case Studies, Cole Conner Jan 2019

A Comprehensive Analysis Of Financial Reporting Through Case Studies, Cole Conner

Honors Theses

This paper serves as an investigation and analysis of the financial reporting practices of publicly traded companies, in addition to addressing a number of other selected accounting topics. This was accomplished through the analysis of a number of accounting case studies. Each of these studies addresses a specific topic related to financial reporting such as the accounting for income taxes, the treatment of plant property and equipment, and the treatment of investments in securities. The cases provide background related to the topic and organization(s) discussed as well present a series of questions which guide in the discussion and analysis of …


Twelve Cases Of Accounting, Caroline Cantrell Jan 2019

Twelve Cases Of Accounting, Caroline Cantrell

Honors Theses

The honors accounting students at the University of Mississippi are given the option to participate in an alternative thesis track; we partake in a year-long class junior year in which we are given a case study every other week to complete by the following week. We are also required to participate in accounting case competitions sponsored by Big Four accounting firms, in which we give oral presentations of our business solutions to partners at the firms. In this thesis, I have investigated twelve case studies of accounting. The topics in these cases include generally accepted accounting principles, bad debt expense, …


A Synopsis Of Basic Components Of Accounting, Julius Jordan Boyd Jan 2019

A Synopsis Of Basic Components Of Accounting, Julius Jordan Boyd

Honors Theses

The purpose of this paper is to discuss different components of accounting and discuss how they appear on financial statements. These topics are ones that accountants run into everyday while on the job. Each case covers a company or companies and focuses on one of the major themes of the accounting process for that company. Along with this it also gives us a set of scenarios to discuss. These scenarios forced me to dive deeper into the financial statements to see how this is related to the United States generally accepted accounting principles. These cases go far beyond the everyday …


2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa) Jan 2019

2019 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

Best Practices For Preventing Gender Pay Disparities: A Guide From The Aicpa Women’S Initiatives Executive Committee, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

Toolkit For Possibility: Creating A Coaching Culture At Your Organization, Sarah Elliott, Amber Setter, Brian Kush, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2019

2019 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights January 14-17, 2019 La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2019

Auditing Standards Board (Asb) Meeting Highlights January 14-17, 2019 La Jolla, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018, American Institute Of Certified Public Accountants (Aicpa) Dec 2018

Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.