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Full-Text Articles in Accounting

A Compilation Of Analyses Of Financial Reporting, Kellie A. Shannon Jan 2018

A Compilation Of Analyses Of Financial Reporting, Kellie A. Shannon

Honors Theses

The purpose of this paper is to explore financial reporting topics through twelve separate case studies. The following cases were completed over the course of a year in the independent study class Accy 420. The case studies provided the opportunity to explore accounting topics beyond the journal entries typically taught in accounting classes. In-class discussions and the Financial Accounting Standards Board (FASB) Accounting Standards Codification guided the development of the solutions to the twelve cases. For each case, I learned the applicable FASB guidance and the theory behind the appropriate accounting treatment. The case studies allowed me to explore topics …

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The Fundamentals Of Gaap: Case Studies Of Accounting Principles, Lindsey N. Dunn Jan 2018

The Fundamentals Of Gaap: Case Studies Of Accounting Principles, Lindsey N. Dunn

Honors Theses

The following paper consists of solutions to case studies that provide an overview of accounting principles in accordance with the Generally Accepted Accounting Principle set forth by the Financial Standards Accounting Board. Each case addresses a different area of financial reporting within a specific company, and demonstrates comprehension and practice of accounting concepts, financial analysis, and preparation of financial statements. These cases were completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for the University of Mississippi ACCY 420 honors course in the 2016-2017 academic year.

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A Comprehensive Collection Of Accounting Methods And Principles: A Case By Case Analysis, Lucas Buckley Thudium Jan 2018

A Comprehensive Collection Of Accounting Methods And Principles: A Case By Case Analysis, Lucas Buckley Thudium

Honors Theses

The purpose of this thesis is to address the most commonly accepted accounting methods and principles used in practice and apply them to companies' financial statements. This thesis uses examples from companies' financial statements, management discussion and analysis, 10k reports, quarterly reports, and various other statements in conjunction with a particular topic of financial accounting. This thesis begins by applying accounting principles to specific companies. Certain topics include revenue recognition, the time value of money, tradeable securities, pension plans, and various other topics. Each topic is broken down by a section. Inside these sections will be supporting data, journal entries, …

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A Compilation Of Case Studies Highlighting Current Issues And Uses Of Accounting Methods And Procedures, Natalie Fischer Jan 2018

A Compilation Of Case Studies Highlighting Current Issues And Uses Of Accounting Methods And Procedures, Natalie Fischer

Honors Theses

No abstract provided.

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A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge Jan 2018

A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge

Honors Theses

This thesis projects the profound amount of knowledge in accountancy found within real world scenarios called 'case studies.' Each of the twelve chapters in this thesis presents a different topic or problem for Rutledge Consulting Group, in which I, CEO, must use tools like the FASB Codification and financial planning, to help find solutions for our clients. The twelve cases include scenarios dealing with financial analysis for investments, proper allocation of revenues and expenses, internal controls and fraud prevention, inventory, capitalization of costs, employee benefits and retraining, common stock, compensation plans, unearned revenue recognition, deferred income taxes, and differing lease …

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A Case Study In The Principles And Practice Of Accounting, Ryan Maddigan Jan 2018

A Case Study In The Principles And Practice Of Accounting, Ryan Maddigan

Honors Theses

The research for this thesis project is intended to be a comprehensive study on the various concepts present in the principles and practice of accounting. This includes financial analyses and other examinations of financial information for a variety of different situations and companies using several different measures and concepts. The goal of these case studies is to determine accounting best practices based on GAAP for each company and their effect on the company's financial statements and reporting. This was determined specifically through analysis by comparison of accounting ratios on profitability, liquidity, turnover, financial leverage and dividend policy as well as …

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Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

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General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Not-For-Profit Entities Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Not-For-Profit Entities Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Guide: Soc 2 Reporting On An Examination Of Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy, January 1, 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Guide: Soc 2 Reporting On An Examination Of Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy, January 1, 2018, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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The Fundamentals Of Accounting: A Series Of Case Reports, Thomas W. Kemp Jan 2018

The Fundamentals Of Accounting: A Series Of Case Reports, Thomas W. Kemp

Honors Theses

I researched popular topics covering all aspects of Accountancy through a series of case reports. Each case report was different and provided a different focus. It begins with a case covering a full financial analysis of two similar companies, with my opinion of which was a better investment with an explanation. This case is broad, and focuses on different aspects of financial statements. It continues with a case devoted to income statement presentations with the Financial Accounting Standards Board (FASB) Codification serving as the basis of reasoning. I then delve into a case involving a chocolate manufacturer. I record journal …

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The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach Jan 2018

The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach

Honors Theses

The Patterson School of Accountancy encourages students to participate in an internship before graduating. These internships occur in the spring of senior year which conflicts with the traditional schedule for completing a thesis. The Sally McDonnell Barksdale Honors College allows accounting students to enroll in this alternative thesis track led by Dr. Vicki Dickinson. Dr. D is the most passionate professor I have encountered in the accounting school and her class was the single most enriching course in all of my major studies. She led a comprehensive study of technical accounting using this set of cases while also setting us …

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Analysis Of Accounting Practices Worldwide, Robert Mounger Jan 2018

Analysis Of Accounting Practices Worldwide, Robert Mounger

Honors Theses

The following is made up of case studies that were completed over the course of a year. These cases were given by our thesis advisor, Dr. Dickinson. These case studies highlight critical topics regarding financial accounting practices around the world. Each case focused on different topics in order to create a complete analysis of the different practices that exist. When outside information was necessary, we often referred to textbooks, academic journals, and the accounting codification database. These cases were designed to show an overall broad knowledge of the accounting profession as well as capture the critical details of the day …

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A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton Jan 2018

A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton

Honors Theses

This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper accounting treatment for each issue in the case. Case topics included financial statement assembly and analysis, internal controls, inventories, leases, revenue recognition, deferred income taxes, and examinations of equity, among others. Each topic was considered using accounting knowledge learned during intermediate accounting classes at the University of Mississippi as well as the Financial Accounting Standards Board (FASB) Codification. The …

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Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton Jan 2018

Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton

Honors Theses

This paper is a collection of case studies performed with different real-world numbers from various companies whose names have been changed for confidentiality reasons. The different cases examine financial statements from these companies, and each case has a different topic of accounting to examine and answer questions about. The only outside source I used to answer these questions came from the FASB Codification. While most of the answers are correct, some may be just opinionated based on the research I did with the Codification and outside knowledge from the classroom. I am thankful for the opportunity I had to work …

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A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson Jan 2018

A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson

Honors Theses

The following thesis contains a group of twelve accounting case studies that were completed between August 2016 and May 2017. The cases deal with a number of different accounting topics including depreciation, inventory valuation, formatting financial statements, the new revenue recognition standard, leases, using the Codification Research System, internal controls, stock-based compensation, and deferred income taxes. Each of these cases were picked to follow along with what was being taught in Intermediate Accounting at the time, and they were useful in building on the information I was already learning. The cases provided a different way of looking at each of …

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Case Analyses Of Accounting Concepts And Methodologies, Austin Garrett Jan 2018

Case Analyses Of Accounting Concepts And Methodologies, Austin Garrett

Honors Theses

As accounting majors in the Sally Barksdale Honors College at Ole Miss, students are offered an honors accounting course that involves weekly class meetings that allow them to satisfy the thesis requirement of the Honors College. Rather than attempting to write a traditional thesis while reporting to the dean during the spring internship, the Honors 420 Alternative Thesis Course allows students to complete twelve different case studies that are ultimately compiled into a final thesis. Each case is completed by using different methods of research and compilation. Research includes analyzing publications in the FASB codification, examining financial statements in cases …

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Financial Reporting: The Application Of The Accounting Standards Codification, Katherine Camilleri Jan 2018

Financial Reporting: The Application Of The Accounting Standards Codification, Katherine Camilleri

Honors Theses

The following presents a series of case studies in various areas of financial reporting. The purpose of these case studies is to further understand the concepts found in the Accounting Standards Codification and see how they can be applied in the real world. Each study focused on a different area of financial accounting and the appropriate ways to account for transactions in a company's four financial statements: the Income Statement, the Statement of Changes in Stockholders' Equity, the Balance Sheet, and the Statement of Cash Flows. To understand the situations and transactions each case study presented, I called upon the …

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Alternative Accounting Thesis: Special Topics, Kenneth Starling Jan 2018

Alternative Accounting Thesis: Special Topics, Kenneth Starling

Honors Theses

The following case studies represent the end result of my Accounting 420 class. The Patterson School of Accountancy provided an alternative thesis route that involved speakers from recruiters and case studies. While this thesis is the physical output on my year long course, the case studies do not close to encapsulating everything I learned in Dr. Dickinson's alternative thesis course. I was able to completely delve into the accounting topics. The loose structure of assignment allowed my classmates and myself to understand the cases much more completely as there were multiple approaches available.

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Integrated Solution For Financial Analysis Case Studies, Nicole Park Jan 2018

Integrated Solution For Financial Analysis Case Studies, Nicole Park

Honors Theses

I completed an internship in the summer of 2017 with the same company, so I have a fairly concrete concept of what my full-time role will entail, specifically which skills will be helpful to me on the job. One of my cases during the summer internship involved determining the impact of a city's fiscal policies and resource allocation on city departmental performances to inform future budgetary decisions. I was able to locate the city's budget documents (usually between 100 and 200 pages) and financial statements and quickly find the numbers my team needed since I was familiar with the format …

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A Quantitative And Analytical Study Of Accounting Principles, Logan Racine Jan 2018

A Quantitative And Analytical Study Of Accounting Principles, Logan Racine

Honors Theses

This thesis is dedicated to my dear parents, Todd and Kristen Racine, who have passionately devoted their lives to the education and betterment of our youth. Their work continues to inspire thousands of students, and I am just one of them. I would not be the student, friend, or man I have become today without them.

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Concepts Of Accounting: A Case Study Compilation, Mary Elizabeth Gentry Jan 2018

Concepts Of Accounting: A Case Study Compilation, Mary Elizabeth Gentry

Honors Theses

Over the course of two semesters, I was assigned various cases to complete. Each case examines issues in financial accounting. The subject of each case varies. By working through each case, I was able to apply my accounting knowledge learned in other classes. I was required to create financial statements, research the FASB codifications, and think critically about accounting practices. Additionally, I worked in small groups with my peers to research and complete each case. To complete each case, our group used our combined accounting knowledge, texts from other classes, and the FASB codification to work through the given questions. …

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An Analysis Of Managerial Accounting And Corporate Reporting Practices, Matthew Mcinnis Jan 2018

An Analysis Of Managerial Accounting And Corporate Reporting Practices, Matthew Mcinnis

Honors Theses

This paper explores topics including financial accounting, financial reporting, FASB guidance, managerial accounting, and more. The paper is broken into twelve sections (cases) which are independent from one another. The topics are discussed using fictitious and real-world example companies and financial data. Development of analytical skills, technical proficiency, and an improved approach to a wide range of accounting problems were among the goals of this work and the class in which it was conducted. These goals were achieved by repeated guided analysis that followed the pace of the accounting education offered in the main courses in the Accountancy curriculum; the …

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A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood Jan 2018

A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood

Honors Theses

To complete my thesis, the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors college created a special class just for accounting majors to complete their theses on time. This thesis is a collection of case studies illustrating many topics in the study of accounting. Each case study covers a different topic including the revenue cycle, leases, fraud, inventory classification, and much more. Data is presented in financial statements, tables, and in reports. Instead of covering one topic, the topics examined are all topics/issues an accountant could face throughout their career. An accountant has many different faces: financial advisor, …

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Case Studies Of Financial Accounting Theories And Techniques, Walter D. Kearney Iii Jan 2018

Case Studies Of Financial Accounting Theories And Techniques, Walter D. Kearney Iii

Honors Theses

The following thesis contains twelve case studies that cover an array of accounting topics and theories. Each case presents some type of accounting problem in a real world setting that is followed by analysis. The reasoning behind each case is supplemented by findings from the Financial Accounting Standards Board Codification, topics covered in intermediate accounting, and/or findings from Excel exercises. Each case provides a deeper and more complete understanding of a unique accounting technique or situation. For each case, some type of confirming information or reference is included. Every chapter within the thesis is independent of all others.

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