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Services Sector, 2008.
A review of banking, a vast and highly developed institution that functions in complex hierarchies with special controls and laws.
4,648 words (approx. 18.6 pages), 12 sources, APA, $ 120.95
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Abstract
The paper discusses the service sectors which comprises vast groups of industries that cater to human needs in all spheres of existence. The paper specifically deals with the banking sector which falls under the field of services. The paper comments that the banking sector relates to the financial transaction requirements of the people and nations and even international monetary transactions.
Outline:
Introduction
Nature of Banking Services
The Reserve System & the Central Bank
Modern Banking
Globalization of Banking Sector
Changes in banking - After Globalization
Effects of Technology and Regulations on Banking Sectors
Technology and Banking
Electronic Banking
Summary and Conclusion
From the Paper
"The types of services are based on agreements like banking service agreements which define the relationships of factors in the banking service. Lockbox agreements deal with the safety of deposits, valuables and handling of public funds. Two financial institutions also enter in to agreements called collateral agreements to regulate their internal working mechanisms to synchronize the working with each other. The trust and escrow agreements are today important in international transfers and import or export where the banks act as escrows. Recently the technology advance has brought in the wire transfer method where funds are transferred on line and banks provide this service to customers who wish to pay quickly without the usual clearing of checks."
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Activities-Based Accounting, 2008.
A cost volume profit analysis on a family owned pizza place.
2,587 words (approx. 10.3 pages), 7 sources, MLA, $ 78.95
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Abstract
The paper explains the need for activities-based accounting even in small family owned businesses, specifically, a cost volume profit analysis. The paper analyzes the cost accounting of a small family owned pizza parlor. The paper provides data in tables and in a pie chart to evaluate budgets and sales costs, labor costs and competition.
Outline:
Introduction
Activities-Based Cost Accounting
Cost Volume Profit Analysis
Direct Materials Budget Monthly Average
Direct Labor
Competition
From the Paper
"Family owned small businesses are frequently left out of the loop when it comes to managerial and accounting science as frequently the owner and or managers tend to believe that the limited level of operations is manageable via the use of traditional organizational means, or those employed historically. The result is frequently that the individual family business may be left unaware of the real situation with regard to cost accounting as well as overall broad health of the business at any given time. (Chua, Chrisman, and Sharma 19) Owners, and especially on site managers may and often are seriously over committed to day to day running of a business and may feel that added tools mean added tasks and responsibilities, and yet once they implement the use of certain cost accounting tools they may actually find that the time it takes to manage costs is actually cut down, as they are aware of the overall health of the business and the cost/profit per unit sold. (De Kok, Uhlaner, and Thurik 441)"
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Tyco Scandal, 2008.
An overview of the Tyco International scandal and its causes.
1,630 words (approx. 6.5 pages), 5 sources, APA, $ 53.95
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Abstract
The paper discusses the background of the Tyco International scandal, focusing on the manner in which the scandal was brought about, the activities of its executives and their fraudulent schemes and the mishandling of finances. The paper highlights various unethical business issues and misuse of funds which eventually resulted in the demise of the company.
From the Paper
"In addition, the insider trading allegations, in which the executives sold substantial portions of their stock without correctly informing shareholders, were only possible because the executives were given exorbitant stock argeements. Likewise, the misuse of corporate funds for living expenses was only possible because executives were able to have the company pay for their living expenses. The last two situations could be remedied by simplifying the corporate compensation structure; supplying executives with the same basic compensation package as other employees, such as health care, but then making compensation strictly-monetary."
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GAAS Standards vs. GAGAS Standards, 2008.
A comparison of generally accepted auditing standards -- GAAS and the generally accepted government auditing standards -- GAGAS.
1,031 words (approx. 4.1 pages), 6 sources, MLA, $ 36.95
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Abstract
This paper discusses the different methods of accounting that are being adopted to be used in both the public as well as private sectors. It particularly focuses on generally accepted auditing standards -- GAAS and the generally accepted government auditing standards -- GAGAS. The paper discusses each method and compares their use in private and public sectors.
From the Paper
"Since the yellow book as well as the SAS No. 63 includes the function as well as reporting levels of the GAAS, the defining terms of reportable circumstances as well as material defects carry towards internal governmental regulation structural reports. The bearable limit in case of a situation of reporting is less compared to material form of weakness, even though a material form of weakness is a kind of situation of reporting. Nevertheless the dichotomy among a material form of weakness and other situations of reporting sometimes would be intricate to find out. Few illustrations of the internal regulation report areas as regards accounting in relation to revenue and receivables are (i) Criteria: The computer area of services operations symbolize a substantial part of the entity's net income. Correct data of revenue are important to make dependable statements of finance. (ii) Situation: Income from the new forms of computer services operations is taken by the accounting system of the computer services. The accounting system estimates the funds owed by the clients for usage of computer and assignments completed on task and contract orders, accounts receivable that are unbilled and income received. (Broadus, 8)"
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Financial and Accounting Ratios in Business, 2008.
A ratio analysis of different companies within the same industry.
2,900 words (approx. 11.6 pages), 6 sources, MLA, $ 85.95
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Abstract
The paper discusses a comparison between ten important companies, taken from different fields of activities. The comparison tool represents various financial-accounting ratios that would be best highlighted in quantitative terms, as well as the specific characteristics and performance of the company. The paper notes that the comparison is based on financial and accounting ratios as the stakeholders in these companies need to be informed at all times about their investments.
Outline:
Introduction
Retailer Industry : Home Depot vs. Sears
Beer Industry
Computer Industry
Healthcare Johnson and Johnson
Books Industry
Conclusion
From the Paper
"For example, a retailer conducts business in collaboration with a multitude of other types of enterprises, among which we can mention - logistics companies, manufacturers, shipment companies, and so on. If the retailer has a negative performance, or even worse goes bankrupt, it can influence in an unwanted manner the other corporations it does business with. The companies, which represent the subject of our analysis, are to be presented in a pair of two, and have different characteristics and attributes. "
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Sarbanes-Oxley and Corporate Governance, 2008.
An overview of the Sarbanes-Oxley legislation and its effect on corporate governance.
822 words (approx. 3.3 pages), 7 sources, APA, $ 29.95
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Abstract
The paper discusses how the Sarbanes-Oxley Act took control of accounting regulation out of the hands of the accounting industry and placed it in the hands of the Public Company Accounting Oversight Board. The paper explains that the Act was passed in response to several corporate accounting scandals and was intended to restore public confidence in America's capital markets. The paper relates that while some are embracing the Act, voluntarily becoming SOX compliant, others are bypassing it completely due to its high costs, choosing instead to deregister their organization with the SEC.
Outline:
Introduction
Sarbanes-Oxley Act & Corporate Governance
Cost of Corporate Governance Due to SOX
Conclusion
From the Paper
"The Sarbanes-Oxley Act (the Act), also known as the Public Company Accounting Reform and Investor Protection Act of 2002, or simply SOX, was enacted on July 30, 2002, as a response to a plethora of accounting scandals that had recently plagued corporate America. Powerful companies such as Tyco International, Enron, Adelphia, and WorldCom had fraudulently adjusted financial records that ended up costing shareholders billions of dollars, when the truth came to light and their stock prices plummeted. Sarbanes-Oxley is one of the most comprehensive pieces of accounting reforms, since the days of Franklin D. Roosevelt (Bumiller, 2002; Wegman, 2007). The aims of this legislature was to prevent future fraudulent corporate finance reporting, by tightening corporate governance regulations (Grumet, 2007)."
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Sarbanes-Oxley Act, 2008.
An overview of the Sarbanes-Oxley (SOX) Act and its implications.
1,037 words (approx. 4.1 pages), 4 sources, MLA, $ 36.95
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Abstract
The paper outlines the Enron Corporation scandal and provides an overview of the Sarbanes-Oxley (SOX) legislation and its fifteen major provisions. The paper then discusses how SOX has required more rigorous accounting information systems and more protection against security threats. The paper posits that although it is a fairly new piece of legislation, SOX will likely continue to affect corporate America for years to come
Outline:
Introduction
The Events Leading up to Sarbanes-Oxley
SOX Overview
Provisions of SOX
Major Impacts on Accounting Information Systems of SOX
Overall Implications and Conclusion
From the Paper
"Prior to the enactment of the Sarbanes-Oxley Act (SOX) several large corporate accounting scandals had plagued corporate America. Of these, the most publicized were Enron, WorldCom and Tyco. These events rocked the financial world to the core, shaking investor confidence, and highlighting several significant problems in the accounting industry. In response, SOX was created to put tighter controls on public corporations, with the creation of the Public Company Accounting Oversight Board (PCAOB) and covering issues including: corporate governance, auditor independence, internal controls, and enhanced financial disclosure."
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White Collar Crime, 2008.
This paper examines "Profit Without Honor: White-Collar Crime and the Looting of America" by Stephen M. Rosoff, Harry N. Pontell and Robert Tillman, which discusses white-collar crime with specific attention to accountants' and auditors' fraud.
949 words (approx. 3.8 pages), 2 sources, MLA, $ 33.95
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Abstract
The paper looks closely at the book "Profit Without Honor: White-Collar Crime and the Looting of America" by Rosoff, Pontell and Tillman and asserts that the book is a testament to the need for dramatic change in the government to gain control of white-collar crime. The paper discusses the authors' contention that white-collar crime, especially in accounting and auditing, continues despite many efforts by law enforcement agencies and government officials. The paper agrees with Rosoff, Pontell and Tillman that white-collar crime is as affecting and malicious as other forms of crime and should be addressed appropriately.
From the Paper
"Rosoff, Pontell & Tillman address the subject of fraud and white-collar crime in their work, Profit Without Honor: White-Collar Crime and the Looting of America. This book provides the reader with an overview of the many types of white collar crimes occurring in the States including fraudulent actions in accounting and auditing. Rosoff, Pontell & Tillman (2004) note how history is infamous for showing the many ways that institutions can create, distribute and store money, and how easy it is for employees to gain access to that money. The manner in which money is stored according to the authors, is partly to blame for the "evolution" of white-collar crime as they refer to it."
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Assets and Liabilities, 2008.
A review on the Financial Accounting Standards Board (FASB) report entitled "Selected Issues Relating to Assets and Liabilities with Uncertainties".
806 words (approx. 3.2 pages), 1 source, APA, $ 28.95
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Abstract
The paper states that the Financial Accounting Standards Board (FASB ) Financial Accounting Standards Board report entitled "Selected Issues Relating to Assets and Liabilities with Uncertainties" was based on a joint 2004 project between FASB and IASB with the purpose of improving the organization's conceptual framework and concerns the ethical obligations of the accountant's reporting requirements. The paper notes that the areas the report seeks to improve focuses on establishing objectives for better financial reporting by creating qualitative characteristics to be used when conducting financial reporting. The paper comments that the main area of interest in the report is assets and liabilities, primarily the role of probability and uncertainty in defining, recognizing and measuring assets and liabilities. Thus the paper highlights that the goal of the report is to establish an objective framework to be used when reporting on the financial issue of probability and uncertainty and its role in measuring assets and liabilities.
From the Paper
"According to the current conceptual frameworks, uncertainty is acknowledged as part of the proper definitions of both assets and liabilities. However, neither of the organization's frameworks impose a necessary "threshold level of probability or expectation of cash inflows or outflows in order for an item to satisfy the definition of an asset or liability." Further, the current IASB framework does include a probability threshold criterion as part of its recognition criteria, whereas no such criteria exist in the current FASB conceptual framework."
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