Finance & Accounting Essays

The accounting structure of a nation has long been witnessed to influence by numerous factors. These factors might comprise the nature of ownership, political as well as regulatory structure, dimension of trade or business activities, degree of governmental involvedness, the intensity of complexities within financial communities, and the existence of specific accounting legislation among others.

Accountant, therefore, has a role to play in keeping this regulation and ensuring they adhere to it every time they are reporting financial figures to avoid conflict between the public and the company regarding the investment objectives. The way the reports are passed as in relevance and reliability is at the accountant’s hand.  

For this set, to calculate the present value of CHF, you maximize utility subject to the first period, second period, and third-period consumption. The utility is computed by substituting the discounting factor into the equation as shown in (i), the hyperbolic discounting is left as a symbol for the time for purposes of calculation.

There are various approaches used by investors to protect their investments or assets against possible risks. Investors hedge their stock across market/industries or sectors or against market risk to maximize returns and decrease the risk. The occurrences that have uniform effects on the entire stock market will not have any effects.

$500, 0000 to invest The current spot rate of Moroccan dirham is $.110 The 60-day forward rate of the Moroccan dirham is .108 The 60-day interest rate in the US is 1 percent The 60-day interest rate in Morocco is 2 percent $500, 000/$.110 = dirham 4545454.545 X (1.02) = dirham 4636363.636 X $.108 = $ 500727.272 Yield = ($ 500727.272 - $500, 000)/$500,000 = 0.145% is lower than the 60-day interest rate

Shareholders expect auditors to deliver an honest professional and unbiased opinion about the financial statements. As a result, the auditor should be independent of the client company to avoid any conflicts of interest that may arise due to any linked relationship between the auditor and the company (Regan, 2003).

Ratios are expressed in form of a percentage or pure ratio. Ratios are useful because they are used in decision making. One group that uses

The total mean is 219 2868 dollars while the standard deviation is 44668.76 dollars. Probability that revenue will exceed $2,200,000 is 0.4364. Probability of revenue exceeding $2,225,000 is 0.2358. The probability of the revenue being less than $2,160,000 is 0.1658. The probability of the revenue being less than $2,130,000 is 0.1758.

While other barriers to strategy such as resource barrier, the management barrier or for that matter, the people barrier are more tangible in nature and can be tackled more easily, vision

The sales breakeven point is the point at which the sales is able to cover all the expenses so that beyond that point the firm makes a profit while below the point the firm incurs losses, while the sales ticket breakeven point is the number of tickets that need to be sold to be able to meet the total expenses of the firm.

The review of Molinsky's work, “Global Dexterity: How to Adapt Your Behavior Across Cultures without Losing Yourself in the Process”, will include a summary of the book’s contents, with a special focus on its strengths and weaknesses. In this thought-provoking piece, the author has outlined a vivid approach to how the economic concept of globalization cuts across cultural divides and boundaries.

Generally speaking, it is essential to state that information has helped many, especially in the business world. Constant update of the website’s information has made the website an important research material. Below is an analysis of information on the websites through reviewing a number of websites.

In international trade, there exist two major types of trades. These are trade-in goods and services and the trade-in financial assets such as futures, hard currency, and interest rate swaps. In the era before the world embraced financial liberalization, governments of countries across the world placed very tight conditions and restrictions with regard to international trade, specifically, the inflows and outflows of capital.

The report provides an overview of the IASB abstract structure for the reporting for financials in monetary forms. The report concludes with materially recommends that Myer provides reports with more non-financial information that reflects the creation of a business firm's value, which is required by stakeholders.

Generally speaking, inventory turnover= cost of goods sold (sales)/ average inventory. (Bragg, 25) sales can still be used in calculating inventory turnover, but the cost of goods sold is more robust than sales because it gives the inventory cost value as opposed to sales which use inventory market value.

A critical perspective of accounting is mainly concerned with promoting a better society. Critical accounting research is based on a classical technique that challenges the present structure and nature of society. Environmental and social accounting research is likely to implement a bourgeois perspective.

Activities for the division include setting up machines, production of product lines, supporting machines during the production process, packaging, providing machine maintenance, receiving and responding to customer queries, employee relations, supervision of machine operators as well as maintenance mechanics, and employee file maintenance.

According to Llewellyn, “If the banking system is placed in jeopardy, the resultant financial disruption is likely to be more serious than would be the case with other sectors of the financial system” (1999a: 13). Banks act like a pivot in the entire financial superstructure around which all the financial entities and dealings of an economy rotate.

The utilization of each of these frameworks affects the information contained within them. This proposal studies the effect of the different financial frameworks on the information contained within the financial statements. The paper includes an analysis of the financial statements of Merrill Lynch and Investec.

Accounting package or software is basically application software which is able to record, process and account transactions within any accounting scenario such as receivable accounts, payable accounts or even payroll. Such software may be developed in in-house settings or be purchased from a third party. 

Currently, there are two major accounting principles in the world: the United States Generally Accepted Accounting Principles (U. S. GAAP) and the International Financial Reporting Standards or IFRS. The U. S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had already made plans to converge the two principles.

On the other hand, if Generally Accepted Accounting Principles are taken into consideration, then there cannot be found any difference between the two as such. However IFRS has recognized the need for providing specific guidance especially for the property which is to be held by the owner for the purpose of investment

The division is under pressure to attain high-profit targets and hence it cannot afford to incur losses in bad debts or lose clients – the division tries all its level best not to expose the company to unreasonable levels of risk, especially by exercising strict minimum requirements for loan approval.

As per the accounting equation, the amount of total assets must be equal to the sum of equity and liabilities. The balance sheet of Nybrostrand

It evaluates the current tax system in conjunction with 'taxation of household savings' findings, the aim of having a tax system with the non-biased treatment of life cycle savings for the vast majority of taxpayers, strengths, and weaknesses of the proposals and finds out the winners and losers: taxation of individuals, small groups, and cooperations.

The Queen Elizabeth II Conference Centre was opened by Her Majesty the Queen in 1986 (QEIICC, 2012). The Centre is situated in the City of Westminster, near the Parliament of UK, and hosts receptions and conferences for over 2500 delegates. At the end of 2013, the center’s cash flow position improved by £1.2 million. This was due to both internal and external conditions that favored the center.

Accounting for sustainability is undertaken using various tools and techniques. Most organizations have adopted giving an environmental profit and loss account as the annex of their financial report.

There are numerous sorts of contracts utilized around the world. However a few variables extensively characterize the attributes of the contract. These may be liable to nearby regulation and lawful

The accounting field is divided into management accounting, financial accounting, tax accounting, and auditing. In all these fields, writing is involved in recording financial transactions. This recorded financial information may be presented in financial reports. Most businesses value-effective writing.

My topic is the Impact of Data Warehousing and OLAP Models on Management Accounting. My focus is on 5-star hotels in Sydney. Your firm has an outstanding reputation in that field of practice. The use of Online Analytical Processing (OLAP) in data management is very important in the business world.

For the above definition, this paper tries to analyze the stock investment for Fidelity Large Cap Stock Fund (FLCSX). As an independent company

According to the research, superior should have an effective costing system because this will help it to realize existence of a costing problem, to identify the exact problem, and to solve the problem. The company’s costing system is effective because its targets achieves objectives of an effective costing system.

As of the year 2011, Indonesia had a total debt of US$260 billion owed to entities around the world (Embassy of Indonesia para 3). This implies that the country has a foreign debt burden that is 26% of its US$1 trillion Gross Domestic Product. This makes it a high-risk country to conduct business within. 

The issuer company generally goes in for a contract with the underwriter and the underwriter takes in all the responsibilities leading to IPO including proper valuations of the shares, to selling it through proper channels in exchange for fees. But sometimes the investment banker indulges in what can be called spinning of IPO.

The 3 months return of the dummy portfolio is 26.01%, the annualized return is 3.25%, 3m risk-free rate is 0.02%, the weekly standard deviation of the dummy portfolio is 3.50%, the annualized standard deviation is 25.27%, a beta of the portfolio is given as 0.05, and return from the fund is 36%. The return from S&P 500 return is 45%, the weekly standard deviation of S&P 500 is 2.95%, etc.

Recalculation o the schedule of goods purchased and sold to confirm the value of the stock at hand. Inquiring directly from the suppliers on the nature, quantity, and value of goods sold. Performing ratio analysis to determine the consistency or inconsistency in the inventory; such as inventory days. 

The non-financial performances of the three companies were evaluated using their goodwill and sales-to-employee ratio. It was determined that Unilever has the highest goodwill in the market while sales per employee were highest for Tate & Lyle. On average, Tate & Lyle exhibited the highest non-financial performance followed by Unilever.

Financial market conditions are ever-changing. Consequently, the risk factors in the financial markets are high. Firms that participate in the financial markets are therefore required to assess risks suitably. Credit assessment is also an important part of the risk minimization strategy for companies. 

Although the commercial property has not been considered an important portfolio holding, especially by individuals, in this paper I will discuss why this class of assets should be considered a valuable, significant, and conventional constituent of an investment portfolio. I outline, to the board of trustees, why the inclusion of commercial property can be an effective supplementary investment.

In DuPont analysis, return on equity is broken down into three parts, which affect the value of the company’s ROE: Operating Efficiency is measured with the help of Profit Margin, Asset use efficiency is measured with the help of Asset turnover, Financial Leverage is measured with help of an equity multiplier.  

The business accreditation certificate is of great importance, in this case. All your dealings should be done in an environment that is suitable for your clients. You should study the needs of your consumers and know the potential

The son-in-law was part of a management team that handled the business before the buyer purchased it. The son-in-law understands the business completely and will be instrumental in ensuring its stability of the business. Retaining some members of the former management team helps in ensuring the continuity of the business after it has been sold.

The company had a gross profit margin of 0.517. This margin is quite desirable as it shows that the company’s performance in terms of profitability is good. The net profit margin is 0.315. This margin is similar to the previous one but more detailed since it shows that the company’s performance in terms of generating profits from its sales is good.

The return of investment from the Cobalt Company will be divided by offering the chief partner of Forte 80 % of the return based on their work. As Palmer was the one who comes up with strategies that helped the company to solve over 1 million dollars. This is due to the provision in the partnership agreement.

Empirical evidence has not supported the Capital Asset Pricing Model but its theoretical and sound reasoning has attracted financial engineers. Criticism has grown in the recent period but CAPM will stand until something better is presented. It is difficult to replace CAPM as it remains at the heart of financial toolkits. 

This specific mutual fund provides inflation protection and the income it offers is consistent with investment in other inflation-indexed securities. The nature of this mutual fund as consisting of 80% United States government bonds also makes it a secure

The author states that most of the oil reserves in Kuwait are centrally located and this, therefore, enhances the pooling of financial resources. The fact that Kuwait leads in oil and gas production makes it a powerhouse of controlling the world’s economy. It is important to note that Islamic finance thrives in Europe.

 Return on Total Asset  can be calculated as; ROTA = Earnings before interest and tax/ total net assets. Net Assets = total assets – liabilities Net assets = 3,000, 000 + 2,400, 000 – 1,600, 000 = 3,800, 000 Earnings before interest and tax = 340, 000 ROTA = 340, 000/ 3,800,000 = 0.0895 Return on common stockholders’ equity = Net income divided by average common stockholders’ equity.

Generally, forecast is just a guess for future occurrences, and despite using best computer systems and best applications, the forecast can be wrong. In certain circumstances, forecast can fluctuate unusually with the market phenomenon which makes it a bad

Today, at the heart of effective health care reforms, lies some of the basic principles of public financing. They are sometimes considered minor issues that can be covered in situations or circumstances that tend to become a bother. However, what the principals in charge of public financing do not seem to understand is that the world and the people in it revolve around effective health care.