Finance & Accounting Essays

The rules and codes of the society in terms of generalized drives towards ethical behavior must be followed by the company in its regards to the training of the employee and manager as well, and perceived as such by the individual, in descending order of relative size, to be a reflection of the greater society of which both are apart.

The non-profit organizations are facing ever-increasing costs, strong competition from the rivals for a lesser amount of donations as well competition from the for-profit organizations; therefore, these corporations have moved to more creative, entrepreneurial, and non-traditional approaches to fund development.

This lower profitability may be seen in lower net operating profit and net income in British pounds.  The slightly lower profitability in 2009 is further confirmed by using a return on equity (ROE), with a rate of 23% in 2008 but decreased to 19% in 2009. An average rate of return of about 19% ROCE or return on equity, when evaluated for investment decisions, definitely attracts investors, as it would mean that for every 100 British pounds, the investors expect returns of about 19 pounds.

Even though the incentives system is the best-developed tool to enhance the financial activities of an organization, the wrong selection of the instrument would cause a financial crisis. At the same time, a lack of a well-organized incentives system will also pull back the managerial persons from undertaking risks.

However, it appears that the drop in return for the IBM stock in the aftermath of the market crash of October 1987 were less severe than the drop experienced by Citicorp indicating that the computing industry was less affected by the market crash in comparison to the banking sector.

There has been a controversy over the topic of financial reporting because there are both pros and cons to the concept of financial reporting. Traditional financial reporting is merely about revealing the financial statements of a firm. However, one needs to consider the fact that financial reporting is also important to meet the needs of multiple stakeholders and this is very important in making all economic decisions.

Amazon.com Inc is a US-based online retailer. The financial position of the company for the last three years has been analyzed to assess its performance. Ratios have been computed using the financial data available from the annual reports and financial websites like Morningstar.

A comparison of the company’s strength to pay the current liabilities, using the available current assets, is given. The current ratio of the company is 1.44, with current Assets amounting to $12,571 and current liabilities $8,756. The company has a substantial cover over its current liabilities and has enough current assets.

Once the auditor started to express objective opinions, and comply with the professional, regulatory and legal requirements, the audit process will have a higher quality. An audit with quality is encouraging to the users and commentators of financial statements because their confidence in the process and audit opinion will be strengthened.

The whole effort reeked of a big brother helping his younger sibling to learn how to walk by holding his finger. The scenario has, however, undergone a radical transformation with all those big brothers either forced to close their shops or helped to survive through humongous government bailouts while Chinese banks are going from strength to strength and have become the largest in the world.

Sometimes the bank asks the firm to provide a guarantee and security to the overdraft availed.As discussed above, an overdraft facility is primarily available for short-term liabilities like accounts payable, so expanding the business through overdraft is not a good plan.

Money laundering preaches the walls of security in even the most advanced communities because it is rather dangerous for people to exist next to diamonds, which are sold for weapons, and to present this bloody jewelry to a beloved person. Moreover, very often drugs can be bought in different places and people know about this fact.

The paper  “Soundbuzz's Music - Implications for Tax Policy” is an affecting example of a finance & accounting thesis proposal. In a review of empirical evidence, the focus is on studies of the strategy of Asia Pacific Planning supply responses to tax changes. These studies typically find small elasticity’s of hours worked in response to tax rate changes for most demographic groups.

The IMF is a crucial actor through its provision of technical analysis (IMF). G 20 collects information on individual countries and makes an assessment of their impact on the global economy (IMF). The IMF in turn creates estimates of a best and worst-case scenario, as well as individual country’s compliance with the G 20 goals (IMF).

Here some significant taxation and pricing differentials induce consumers to involve in the cross borders consumption of alcohol. This is however dependent on factors like the difference in prices, fluctuation of the rates of exchange, cost plus cross borders travels. People’s preferences are also a factor.

The paper  “Walmart - Difference between Net Income and Net Cash Flow” is an affecting example of a finance & accounting report. Cash flow from operating activities (millions of Dollars) 2010 / 2011 / 2012 / 2013. Target 5,881 / 5,271 / 5,434 / 5,235. Walmart 23,643 / 24,255 / 25,591 / 23,257.

The bank is facing stiff regulations in different countries. Last year, the bank was forced to pay out billions of fines and settlement. The bank is facing several uncertainties and challenges especially in relation to its sustainability, an aspect that makes it hard to forecast its future. This aspect is putting off the investors, thereby straining its current revenues.

The paper 'A Financial Analysis of LookinGood' is a great example of a finance and accounting term paper. Financial analysis of a company is crucial to each and every one manager. This report presents a financial analysis of LookinGood with an intention of advising Gillian whether to acquire the business or not.

Although Morelli (2007), for UK data found no significant relationship between Beta and realized returns using the traditional methodology, using a slightly modified version of the Pettengill et al (1995) approach, beta is found to be a significant risk factor with a positive (negative) relationship with realized returns during up markets.

The theory initially developed by Harry Markowitz (1959) proposed that investors expect to be compensated in terms of return for the risk they bear when investing. The pith of the argument of the MPT and its extended variant, the Capital Asset Pricing Model was that a set of portfolios with maximum returns for given risks minimum risk for given returns.

The person who purchases the life insurance pays certain amounts of money regularly. These payments are known as premiums. The payment of premiums continues up to the expiry of the policy or when the payment of the policy is stopped by the insured person due to his/her death or due to inability to continue paying for the policy.

A Balance Sheet is a report which lists the assets, liabilities, and the owner’s equity of a business. It is usually prepared once a year and shows the financial structure of the business as of the specific date. Another useful way of understanding the contents of a balance sheet is the accounting equation.

Statement of principle is likely to gain increasing importance in the future and therefore it has recently become a matter of debate among financial experts and companies. ‘Statement of principles’ is the standard conceptual framework that highlights the Financial Reporting Standard issued by the Accounting Standard Board.   

A prime example of such a wheel pattern can be found in the form of department store merchants who having started as ferocious competitors to smaller retailers eventually succumb to “discount house and supermarket competition” (Hollander, 1960, p. 37).   According to Hollander, this wheel pattern is not applicable to all instances of retailing. 

Currency depreciation is the value depreciation of currency relative to gold. The smaller amount of gold that can be purchased with a certain amount of currency from one time to another. For instance, if 100 units of currency can be used to buy one gram of gold this year whereas 120 units of currency can buy the same unit of gold the next year.

The organization provides asset management globally. In the UK region, the organization also offers private medical insurance through its employers. The company operates most of its business under the banner of Aviva. However, the organization operates its local business under some local brands including RAC (Hoovers, 2010).

This research will begin with the definition of fair value as a valuation model that moves with economic and other changes in the business world. On the other hand, the ‘historical cost’ model represents a settled issue. The cost once incurred for an asset or agreed upon for a liability cannot be changed under historical cost concept.

The information in financial accounting is based on historical performance and tells the external stakeholders how the company did over a period of time. It is basically a summary of financial data of an organization which is published so that external stakeholders can analyze the performance of the company over the specified time period.

One of the fundamental issues in setting accounting standards since the 1930s has been an all-inclusive income measurement’s concept. Accounting standard setting bodies have constantly had the challenge of measuring an economic entity’s income. Financial statements are the ultimate product of the accounting process.

In 1984, FASB formed the Emerging Issues Task Force (EITF), which was a form instituted to make sure that the provision of timely responses towards financial issues as and when they emerged, were recognized. EITF comprises of 15 individuals who get selected amongst the public and private sectors as well as some representatives from the FASB  

These companies have to reveal their financial results to the general public due to the fact their shares are sold in the marketplace. The Securities and Exchange Commission obligates these companies to prepare financial statements in every accounting period. It can help the average person interpret the financial data of a corporation to become wise investors.

Suppose XYZ Company runs a freely transferable license of operation that was obtained on June 1, 2012, at an original value of $ 100,000. The license has a useful life of 5 years and the company applies the straight-line method to amortize the intangible asset. This type of license is traded regularly between the current operators  

The total receivables were $ 965 million in 2011, increased to $ 1,026 million in 2012, then to $ 1,201 million and finally reduced to $ 1,148 million in 2014. The number of total assets increased each year from 2011 to 2014, and this shows that the company has good management that ensures improvement expansion in terms of assets.

The financial analysis covers the financial statement ratios on liquidity, profitability, and efficiency. It uses their current year financial information in computing the ratios. Moreover, the stock price of the company is $45, its book value is $6.12, its earnings are $481762115 in the current year, and it has a price to sales ratio of 3.78.

The paper "Accounting as One of the Greatest Passions in Life" is an inspiring example of a personal statement on finance and accounting. In order to become a competent, experienced, and professional accountant, I decided to seek admission in the distinguished MAcc program at the Ohio State University.

Different institutions have different positions in the market. In preparation for financial analysis, they employ strategies that can best fit their business model. In general, there are two kinds of analysts; buy-side and sell-side. Buy-side analysts, also known as buyers, identify valuable opportunities for their company.

The author states that the ACO can be termed as a group of providers and suppliers who cater medical service to people with a goal to deliver high-quality care. The medical service providers can include hospitals, inpatient care, and physicians. The ACO is a patient care organization which offers quality health care to the patients.

The paper  “Put-Call Parity for Currency Options” is an forceful example of a finance & accounting statistics project. The regression model that was adopted by this paper was such that: (p + s)t = c + β(c + ke-rt)t, Where: c (alpha) described the present price of the European call β(c + ke-rt) denoted the current value of strike price discounted.

The paper “Benford Law and Applications in Auditing” is a bright example of a finance & accounting presentation. Benford’s law is used to define an observation for which many collections of numbers that might be represented in the form of either mathematical or even real-life data, the first significant digits cannot be uniformly distributed as should be expected in most cases.

The paper "Eurocurrency or Offshore Financial Market" is a perfect example of a finance and accounting speech or presentation. A Eurocurrency refers to any foreign currency-dominated deposit or account with a financial institution outside the country of the currency’s issuance. As often misunderstood, the euro prefix does not imply that these currencies or accounts are European.

The paper  “Why Google Is to Sell Motorola Unit and Comcast Deal Seeks to Unite 2 Cable Giants”  is an intriguing example of a finance & accounting literature review. The article "After Big Bet, Google is to sell Motorola Unit" shows that Google which had procured Motorola some years back is looking to sell the same and its patents for $2.91 billion.

The paper “Impact of Contactless Payment on Retailers ” is an opportune example of a finance & accounting literature review. The main objective of this review process is to provide an in-depth analysis of the effects of contactless payment on retailers. Analysis of literature assesses the impact of contactless payments on security, customer requirements, and resource implication for retailers.

The paper "Professional Enquiry" is a perfect example of a finance and accounting research proposal. The banking industry is currently on a developing trend. Over the years, the industry has faced increased market challenges such as the global financial crisis of 2008 that fundamentally changed the functioning and the structure of the industry.

The paper "Capital Budgeting Decisions" is an outstanding example of a finance and accounting literature review. One of the most important decisions a company can make which might have huge impacts is capital budgeting decisions (Danielson & Scott, 2006). It has been argued that a capital budgeting decision can be used to illustrate an investment decision with long-term effects.

The paper "Inside Job Documentary" is a perfect example of a finance and accounting movie review. The Inside Job is a documentary released in 2010 by Charles Ferguson that analyzes the late 2000s global financial crisis looking at the people and parties that triggered the event and the mistakes that financial firms made leading up to it.

The paper  “Benefits of Certified Practicing Accountings and Institute of Chartered Accountants”  is an appropriate example of a finance & accounting literature review. Lack of skilled accounting professionals and lack of future aspirations are seen to be the barriers to delivering effective accounting standards in most organizations.

The paper  “Investment Analysis and Portfolio Management”  is a felicitous example of a finance & accounting literature review. The basic concept of Risk Aversion is given by Friedman and Savage (1948), ‘the investor will always select an asset with a low level of risk while choosing among two assets with different risk levels but similar returns.

The paper "Innovation in Management Accounting " is an outstanding example of a finance and accounting literature review. Innovation in the field of management accounting is of great importance for the survival of an organization. Focusing on the journal article by Emsley, the author has emphasized the importance of theory development.

The author states that its quick, as well as current ratios, are the same. The working capital management seems to be good at EJ as it has been able to curtail its costs which BA has not been able to cut down. I.e. costs of storing and holding inventory. The management efficiency in managing the assets of the company is excellent at EJ.

Beaver (2002) Perspectives on Recent Capital Market Research, The Accounting Review, Vol. 77, No. 2, pp. 453-474.In writing the article, Beaver (2002) attempted to prove one perspective on major areas of capital market research which he felt to have contributed much to an understanding of accounting numbers based on published results of researches for the last decade.