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Accounting

HwA’s team of accounting experts helps students solve Accounting assignment and Accounting homework through quality sample solutions. Our Accounting sample solutions are comprehensive, fully referenced and original in their content. Accuracy is a guarantee

GAAP US Accounting Standards

GAAP stands for Generally Accepted Accounting Principles. US GAAP is about the Generally Accepted Accounting Principles in the United States. The Financial Accounting Standards Board (FASB). According to the US GAAP, accounting policies are those specific accounting principles and the methods of applying those principles that are judged by the management of the enterprise to be the most appropriate in the circumstances to present fairly financial position and results of operations in accordance with GAAP and that accordingly are [...]

IFRS International Accounting Standards Board

IFRS Foundation is an independent, non-profit private organization that has been working for public interest. The principal objectives of the IFRS Foundation is are to To develop a single set of high quality, understandable, enforceable and globally accepted International Financial Reporting Standards (IFRSs) with the help of a standard setting body, the International Accounting Standards Board (IASB). To advocate the use and stringent application of these standards To take into account the financial reporting needs of emerging economies and small and medium [...]

Formulas for Finance and Accounts

Accounts and Finance are two of the most important subjects of the management subjects. Both of these subjects are interrelated with each other and at the same time they are different from each other. While finance is the art and science of funds management, accounts is the art and science of recording financial transactions over a period of time. Finance and Accounts are both dependant on many tools, techniques, formulas and formats. One important point, we must remember is that, [...]

International Accounting : Development and Classification

International Accounting : Development and Classification Why Study Development and Classification? Development Helps understand a nation’s accounting. Explains the differences and similarities in accounting around the world. Classification Helps understand why and how national accounting systems differ. Helps analyze whether these systems are converging or diverging. Are a way of viewing the world. Development 1.  Sources of finance – who, how many, how close? ◦       Equity markets –   Profits measure how well managers have run the company. –   Accounting is used to assess cash flows, [...]

International Accounting

What is Domestic Accounting? Domestic Accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions. What is International Accounting? International Accounting (defined): same as above except that the firm being reported on is a multinational company with operations and transactions that cross national boundaries or an entity with reporting obligations to non-domestic readers. What Does International Accounting Diversity Entail?   Measurement principles Financial disclosure (corporate transparency) Auditing practices Contributing Factors  Accounting’s international heritage Double-entry originates in [...]

Job Costing in Accounting

Job Costing: From Accounting experts @ HwA A Job Cost System (job costing) accumulates costs incurred according to the individual jobs. Companies generally use job cost systems when they can identify separate products or when they produce goods to meet a customer’s particular needs. Job Costing assigns costs to a specific unit or to a small batch of products that passes through production as a distinct identifiable job. Each job is a separate cost object. Different jobs can vary considerably in [...]

Activity Based Costing in Managerial Accounting

Activity Based Costing Management Accounting Activity-based costing is a particular type of cost accounting methodology. Cost accounting in turn, is a subset of management accounting. Management accounting has an internal focus, as it is intended for use by management in decision making. The internal focus of management accounting contrasts with that of financial accounting applies generally accepted accounting principles to create statements intended for third parties outside the organization. Management accounting techniques, in contrast, use information from different disciplines including accounting [...]

Management Accounting Tactical Decision Making

Management Accounting Tactical Decision Making Tactical decision making consists of choosing among alternatives with an immediate or limited end in view. Accepting a special order for less than the normal selling price to utilize idle capacity and increase the year’s profits is an example. Thus, some tactical decisions tend to be short-run in nature. However, it should be emphasized that short-run decisions often have long-run consequences. Considering a second example, suppose that a company is considering producing a component instead [...]

Cost Benefit Analysis

Cost Benefit Analysis Cost Benefit Analysis is the process of taking calculated business decisions. The benefits or profits associated with a given actions or situations are summed up and the total costs associated with are subtracted. The resultant profit or loss determines the decision. Before an investment decision is taken a manager will analyze the data pertaining to the costs and the potential profits of taking up a project. This step will ensure that a good investment is being made [...]

How to conduct a Financial Statement Analysis

Financial Statement Analysis Financial Statements are company-issued accounting reports with past performance information that a firm issues periodically (usually quarterly and annually). Companies in the US are required to file their financial statements with the Securities and Exchange Commission (SEC) on a quarterly and annually basis. The information in the annual report must also be sent to the shareholders every year. Financial statements are important tools through which investors, financial analysts and other interested parties like the creditors obtain information [...]