Theory of Accounting and Control PDF Download
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Author: Shyam Sunder
Publisher: South Western Educational Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.
Author: Shyam Sunder
Publisher: South Western Educational Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
Using Barnard and Simon's contract model of organizations, this text integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm.
Author: Jane Broadbent
Publisher: Emerald Group Publishing
ISBN: 1781907633
Category : Business & Economics
Languages : en
Pages : 300
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Book Description
This book critically analyses the extensive forms of societal regulatory requirements using forms of Accounting Control, particularly those that are exerted over public sector organisations and the strategies of Controlling Accounting that are used by these organisations to minimise the effects of these requirements.
Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0470464135
Category : Business & Economics
Languages : en
Pages : 400
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Book Description
Accounting Control Best Practices, Second Edition Control systems are needed to ensure that a company's assets are used in the most productive manner and that they are not lost through fraudulent activities. However, an excessive use of controls can interfere with the efficient completion of activities within a company. Whether your company is in start-up mode, installing new systems, or simply dissatisfied with existing controls due to fraudulent losses, Accounting Control Best Practices, Second Edition is the reference handbook every accountant and systems analyst can use to ensure that their company has constructed a durable and efficient set of controls. This easy-to-use handbook clearly explains how to develop an effective system of accounting and operational controls and offers the best practices with pragmatic insights and proactive strategies to protect organizations from suffering further substantial losses of assets and reputation that occur from financial dishonesty within an organization. Author and renowned accounting expert Steven Bragg provides control flowcharts in every chapter for all major processes as well as a thorough set of corporate policies designed to support the system of controls. Now containing chapters on budgeting, collections, and acquisition integration, this valuable reference handbook offers essential information on control best practices for: Order entry, credit, and shipment Inventory management Billing Cash-handling Payroll Fixed assets Budgeting Financial reporting Just-in-time manufacturing Petty cash And many more Encompassing all of the major accounting and operational processes with nearly 500 controls presented in basic, intermediate, and advanced layers, from those needed for a very basic paper-based system, to computerized systems, to the use of advanced best practice enhancements in computerized systems, Accounting Control Best Practices, Second Edition is the only guidebook needed to devise a set of controls precisely tailored to every company's system.
Author: Christopher S. Chapman
Publisher: OUP Oxford
ISBN: 9780191557835
Category : Business & Economics
Languages : en
Pages : 214
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Book Description
Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as: *Strategic measurement; *Strategic data analysis; *The Balanced Scorecard; *Capital budgeting; *Strategy coordination; Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.
Author: Richard Laughlin
Publisher:
ISBN:
Category : Economics
Languages : en
Pages :
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Book Description
Author: Leslie Turner
Publisher: John Wiley & Sons
ISBN: 0471479519
Category : Business & Economics
Languages : en
Pages : 373
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Book Description
Technology plays a critical role in accounting and it is imperative that anyone in the field fully understands all of the capabilities of information systems. This new book focuses on the technology that is utilized by accountants and is written in a style that makes these technical concepts easy to understand.
Author: Leslie Turner
Publisher: John Wiley & Sons
ISBN: 1119577837
Category : Business & Economics
Languages : en
Pages : 592
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Book Description
Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.
Author: Steven M. Bragg
Publisher:
ISBN: 9781938910234
Category : Business & Economics
Languages : en
Pages : 252
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Book Description
The Accounting Controls Guidebook reveals the controls you need for every accounting system, from billings to financial reporting, in addition to such operational areas as order processing, shipping, and receiving. Controls are separately stated for manual and computerized accounting systems. The text also addresses types of controls, control principles, the proper balance of control systems, and how to construct a system of controls.
Author: Theodore J. Mock
Publisher: Routledge
ISBN: 1135693420
Category : Business & Economics
Languages : en
Pages : 291
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Book Description
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Author: Leslie Turner
Publisher: John Wiley & Sons
ISBN: 1119989485
Category : Business & Economics
Languages : en
Pages : 610
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Book Description
In the newly revised fifth edition of Accounting Information Systems: Controls and Processes, a dedicated team of accounting professionals delivers an authoritative and comprehensive treatment of accounting information systems and internal accounting controls. You'll explore business accounting processes and related controls, as well as the ethics and corporate governance issues related to them. The authors, drawing on decades of combined experience studying and participating in the accounting industry, offer readers an appreciation for internal controls while maintaining an easy-to-follow style that doesn’t inundate students with technological and technical information. You'll find data flow diagrams and document flow charts, as well as process maps, that explain and highlight business processes used in real-world companies.
