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Full-Text Articles in Accounting

Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo Jan 2017

Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo

Honors Theses

This thesis is comprised of a series of case studies covering various principles and standards of financial accounting. The thesis was created throughout a single academic year and the case studies are ordered to follow the basic elements of a balance sheet. These case studies include financial statement analysis, income and asset ratios, statement of cash flows, accounts receivable, revenue and inventory recognition, depreciation and fraud, GAAP standards compared to IFRS standards, debt, stockholders' equity, securities, revenue growth and regulatory issues, tax liabilities, and pensions and retirement plans. The purpose of this thesis format is to provide analysis for and …


A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr Jan 2017

A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr

Honors Theses

The purpose of this paper is to investigate thirteen different financial reporting topics and principles using specific scenarios that have been presented in a case study. These topics include the effects of different U.S. GAAP reporting options, the calculation of return on net operating assets, the statement of cash flows, the treatment of accounts receivable, U.S. GAAP policies, the effects of depreciation expense, contingencies, long-term debt, common stock, the treatment of investments, revenue recognition, the effects of deferred income taxes, and retirement obligations. Each case study introduces a company (or multiple companies) that exemplifies the topic for analysis. Then, several …


Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst Jan 2017

Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst

Honors Theses

This thesis is a compilation of accounting problems in an exploration of core accounting principles. Each case is a unique illustration of one of these financial accounting concepts and is an application of the principles and procedures associated with it. Within each case there is an executive summary describing the situation outlined in the case, the most important procedures used to solve the problem, and the ultimate outcome of the case. Following the executive summary is an appendix in which many specific questions were addressed. Additionally, within the appendices are included many figures, including journal entries, calculations, comparisons, and financial …


Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall Jan 2017

Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall

Honors Theses

This paper is a compilation of several analyses of various accounting methods and practices. Each chapter takes a different area of accounting and uses a well-known company to explain the theory behind a specific method or area of accounting. Through reference to these companies, the paper attempts to simplify some complex accounting processes. The real business examples help illustrate these concepts in a reader friendly format. The goal of this paper is to convey basic accounting principles to those without prior knowledge in accounting, allowing them to grasp the main concepts and understand the theory behind the standards of this …


The Practical Application Of The United States Accounting Codification, Parker Durham Jan 2017

The Practical Application Of The United States Accounting Codification, Parker Durham

Honors Theses

The United States Accounting Standards Codification is the source of the Generally Accepted Accounting Principles, or GAAP, that all publically traded U.S. companies and many private companies adhere to. This thesis concerns the United States Accounting Codification and how it is applied to real-life scenarios derived from various business activities. These different scenarios were provided by Dr. Victoria Dickinson in a series of twelve different case studies and covered numerous areas of financial reporting. This thesis is the compilation of the solutions to those case studies and has been verified to be in accordance with Generally Accepted Accounting Principles. Numerous …


A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West Jan 2017

A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West

Honors Theses

This report is an analysis of thirteen case studies concerning various topics in accounting. The purpose of this report is to analyze, explain, and evaluate specific concepts in accounting through the thirteen case studies. These case studies were prepared over the course of the 2015-2016 academic year through the ACCY 420 honors course. Accounting concepts covered throughout the cases include: pensions, tax research, financial reporting, and long-term liabilities. Each case study includes the executive summary, the questions responses, and additional calculations. Some case studies are about real world companies while others involve fictional companies and accounting scenarios. The ultimate goal …


Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer Jan 2017

Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer

Honors Theses

This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and …


Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara Jan 2017

Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara

Honors Theses

This thesis sets to examine the core accounting principles in financial accounting and apply those principles to companies' financial statements and 10-K's. Starting from simple transactions and adjusting entries, each topic moves through the financial statements and applies them to different companies. The second half examines more advanced accounting topics such as pensions and the buying and selling of securities. Among each section is also a thorough set of figures that highlight specific journal entries, data, or calculations to enhance the understanding of these topics. Each topic was researched through various case examinations relating to a particular area of financial …


The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar Jan 2017

The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar

Honors Theses

This thesis follows eleven case studies examining various accounts of U.S. GAAP financial statements. Each case study represents a specific area of the financial statements, and each case uses a different company to analyze the accounts. Through the cases, commonly misstated items are explored. The purpose of this thesis is to determine the proper U.S. GAAP treatment of these items. The thesis explores all areas of the financial statements including accounts from both the income statement and balance sheet. The thesis was written during the Honors Accy 420 class during the academic year 2015-2016. The class allowed me to gain …


Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake Jan 2017

Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake

Honors Theses

Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …


Guide To Audit Data Analytics, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

Guide To Audit Data Analytics, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


2017 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa) Jan 2017

2017 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.


Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman Jan 2017

Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.


2017 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2017

2017 Cpa Firm Gender Survey, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Transition Team, American Accounting Association Jan 2017

Transition Team, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2016

Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, Comments Are Requested By May 15, 2017; Exposure Draft (American Institute Of Certified Public Accountants), 2016, December 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Dec 2016

Comment Letters On Client And Attest Client, Proposed Definitions Of Client And Attest Client As Related Definitions, Interpretations And Other Guidance, December 15, 2016, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Nov 2016

Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 2, American Institute Of Certified Public Accountants (Aicpa) Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 2, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 2, American Institute Of Certified Public Accountants. Council Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 1, American Institute Of Certified Public Accountants. Council Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 1, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 1, American Institute Of Certified Public Accountants (Aicpa) Oct 2016

Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, With Index, Volume 1, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), October 17-20, 2016, Meeting Agenda, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2016

Auditing Standards Board (Asb), October 17-20, 2016, Meeting Agenda, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting Highlights, October 17-20, 2016, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2016

Auditing Standards Board (Asb) Meeting Highlights, October 17-20, 2016, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In New York Oct 2016

Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In New York

Accounting Historians Notebook

Group picture of: Gary Spraakman, Yvette Lazdowski, Bob Colson, Dale Flesher, Jennifer Reynolds-Moehrle; Group picture of:Royce Kurtz, Stephanie Moussalli, AAA President-Elect Anne Christensen, Gary Previts; Group picture of: Former Academy President, Massimo Sargiacomo; AAA President, Bruce Behn; and Academy President-Elect, Jennifer Reynolds-Moehrle


Accounting Historians Notebook, 2016, Vol. 39, No. 2 (October) [Whole Issue] Oct 2016

Accounting Historians Notebook, 2016, Vol. 39, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


2015 Best Paper Award For Excellence Oct 2016

2015 Best Paper Award For Excellence

Accounting Historians Notebook

Papeers are: R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action; Earliest Known Treatise on Double Entry Bookkeeping by Marino de Raphaeli;Symbolic Versus Substantive Regulatory Disclosure Requirements: The Case of Ford Motor Company in the Early 1900s


Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award Oct 2016

Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award

Accounting Historians Notebook

Gary Spraakman is a professor of management accounting at the School of Administrative Studies, York University where he teaches management accounting. Diane H. Roberts is Professor of Accounting at the University of San Francisco.Martin E. Persson is an Assistant Professor of Managerial Accounting and Control at the Ivey Business School.


Massimo Sargiacomo Receives 2016 Hourglass Award Oct 2016

Massimo Sargiacomo Receives 2016 Hourglass Award

Accounting Historians Notebook

Massimo Sargiacomo is a tenured Professor of Accounting and Public Management in the Department of Management and Business Administration at the University G.d'Annunzio of Chieti-Pescara where he has also been sole Vice-Rector to Administration and Management, President of the Bachelor Degree Undergraduate Course on Economics and Management, President of the Research Committee of the Faculty of the Managerial Sciences, as well as of the Department of Management and Business Administration, and is still Director of the Phd Programme in "Accounting, Management and Business Economics". In addition to his current roles, he has active research collaborations with several colleagues at diverse …


Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy Oct 2016

Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy

Accounting Historians Notebook

Robert Henry Parker was born in September 1932 in North Walsham, Norfolk and passed away on July 24, 2016 in Exeter, Devon, England. He earned an economics degree at University College, was articled in a London firm of auditors and qualified as a chartered accountant in 1958.