Accounting principles

The purpose of this paper is to study the characteristics of competitiveness in firms’ sectors of the Greek manufacturing industry, based on firm level accounting and qualitative data attempting to identify key issues regarding Greek SMEs. An unbalanced data set of 407 Greek manufacturing SMEs is implemented, covering the period of 2003-2011 with the use of a multivariate regression model (EGLS) with explanatory variables characterizing firms’ operational activity.

7p longtimenosee10 26-04-2024 1 1   Download

This is an historical study on the development of accounting in Vietnam, by examining the role of the state in the evolving professionalization of the accounting profession in the colonial and post-colonial periods. The Vietnamese accounting profession has been defined by the state, given that the development has been led by the state and subject to state regulations. Puxty et al. (1987) work which recognizes the State, Market and Community principles has provided the theoretical framework, to help understand the factors underpinning the development of the accounting profession in Vietnam.

462p runthenight04 02-02-2023 4 2   Download

"Đề cương chi tiết học phần Nguyên lý kế toán (Principle Accounting)" thông qua tài liệu này các bạn sinh viên sẽ nắm được tổng quát về học phần bao gồm thời gian, phân bố chương trình, tóm tắt nội dung, các yêu cầu, kỹ năng học tập.

5p hoangcanhminh_111191 29-12-2020 79 7   Download

In this work, the adsorption ability of β12 borophene towards some main harmful gases was investigated. The first-principles calculations were employed to obtain the adsorption configurations and the adsorption energies of CO, NO, CO2, NH3, and NO2 on 12 borophene. The vdW interactions are taken into account by using three functionals: revPBE-vdW, optPBE-vdW, and vdW-DF2.

8p tamynhan6 14-09-2020 42 4   Download

The thesis focuses on the principles of recording items in financial statements, methods of preparing and presenting financial statements on the basis of applying the fair value in accounting.

27p cothumenhmong6 17-07-2020 29 3   Download

This study makes an original contribution to both of theory and practice through forming and validating the ERP success model for accounting professionals only. In a little more detail, it provides empirical evidence regarding Hunton’s accounting value chain (2002). In addition, it discovers and proves effective use as the most appropriate system-use concept so far. Moreover, it makes an effort to investigate outcomes of accounting benefits perceived from ERP system, which related-studies are much further underresearched.

29p kequaidan6 15-07-2020 18 1   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

270p kequaidan6 15-07-2020 16 0   Download

The PhD thesis studies the theoretical and practical issues of fixed asset accounting in coal mining enterprises of Vinacomin. In particular, the thesis focuses on studying the principles of measuring, recording, presenting and providing information on fixed assets as well as the method to collect, process, analyze and provide information in respond to requirements of fixed asset management. The thesis studies the application of these principles in the practice of fixed asset accounting in Vinacomin's coal mining enterprises.

32p dungmaithuy 18-09-2019 23 2   Download

This study examines whether analyst experience affects the relation between patent information and analyst forecast errors. U.S. Generally Accepted Accounting Principles require that firms expense all in-house research and development (R&D) costs. This means that even when R&D activities produce intangible assets with future economic benefits, firms cannot capitalize R&D costs as assets. Consequently, financial statements are largely deficient in the information they provide regarding the output of R&D activities.

146p fugu897 03-07-2019 18 2   Download

This thesis aimed to identify the approaches with the most academic impact and to explain them in greater detail. Hence, models of each category were chosen and compared. The non-parametric models were represented by the historical simulation, the parametric models by GARCH-type models (GARCH, RiskMetrics, IGARCH, FIGARCH, GJR, APARCH and EGARCH) and the semi-parametric models by the Monte Carlo simulation. The functional principle of each approach was explained, compared and contrasted.

140p nguyenyenyn117 18-06-2019 38 5   Download

This article focuses on clarifying the theoretical issues of knowledge resources in enterprises and the current state of accounting of intellectual resources in particular and intangible assets accounting in general in Vietnam in the integration period. Based on the research on content, requirements for managing knowledge resources and accounting methods, this article provides the guiding principles for the development of the accounting of intangible assets to exploit enterprises’ knowledge resources.

12p truongtien_08 06-04-2018 57 1   Download

After completing this chapter you should be able to: Explain what an account is and how it helps in the recording process, define debits and credits and explain their use in recording business transactions, identify the basic steps in the recording process,...and other contents.

52p yenhinguyen0504 06-04-2017 51 4   Download

After completing this chapter you should be able to: Explain the time period assumption, explain the accrual basis of accounting, explain the reasons for adjusting entries and identify the major types of adjusting entries, prepare adjusting entries for deferrals,...and other contents.

78p yenhinguyen0504 06-04-2017 68 4   Download

After completing this chapter you should be able to: Identify the differences between a service and merchandising companies, explain the recording of purchases under a perpetual inventory system, explain the recording of sales revenues under a perpetual inventory system,... and other contents.

74p yenhinguyen0504 06-04-2017 35 3   Download

After completing this chapter you should be able to: Prepare a worksheet, explain the process of closing the books, describe the content and purpose of a post-closing trial balance, state the required steps in the accounting cycle, explain the approaches to preparing correcting entries,... and other contents.

61p yenhinguyen0504 06-04-2017 58 2   Download

After completing this chapter you should be able to: Determine how to classify inventory and inventory quantities, explain the accounting for inventories and apply the inventory cost flow methods, explain the financial effects of the inventory cost flow assumptions, explain the lower-of-cost-or-market basis of accounting for inventories,...and other contents.

66p yenhinguyen0504 06-04-2017 54 4   Download

After completing this chapter you should be able to: Define fraud and internal control, identify the principles of internal control activities, explain the applications of internal control principles to cash receipts, describe the operation of a petty cash fund,...and other contents.

67p yenhinguyen0504 06-04-2017 42 4   Download

After completing this chapter you should be able to: Identify the basic concepts of an accounting information system, describe the nature and purpose of a subsidiary ledger, explain how companies use special journals in journalizing.

45p yenhinguyen0504 06-04-2017 57 3   Download

After completing this chapter you should be able to: Describe how the historical cost principle applies to plant assets, explain the concept of depreciation and how to compute it, explain how to account for the disposal of a plant asset,...and other contents.

78p yenhinguyen0504 06-04-2017 53 4   Download

After completing this chapter you should be able to: Explain a current liability, and identify the major types of current liabilities, describe the accounting for notes payable, explain the accounting for other current liabilities, compute and record the payroll for a pay period,...and other contents.

60p yenhinguyen0504 06-04-2017 72 4   Download