Theme 3 covers Accounting Issues Involving Economic Resources. It includes 4 modules: 1. Introduction (the nature of economic resources; comparing financial statements within and across industries; assets, expenses and losses; economic resources not generally treated as assets; economic resources often reported on balance sheets) 2. Management as Users of Accounting Information About Economic Resources (changing technology and management focus; design for assembly; plant layout redesign; JIT systems; automation; knowledge-based systems; CAD/CAM; bar coding; electronic data interchange; TQM; product, service and project costing; and more) 3. Owners and Creditors as Users of Accounting Information About Economic Resources (assessing past performance and future prospects; management assertions about economic resources; financial accounting vs. managerial accounting; financial accounting vs. tax accounting information; types of audit tests; historical cost vs. current value; and more)4. Government and Other Users of Accounting Information About Economic Resources (accounting information about intellectual capital; accounting information and privatization)
The name areas for AIS, as identified by the AAA Committee on Contemporary Approach to Teaching AIS, are all addressed. * Real world cases are woven into the text material....
Table 3 Middleware Categories and Implementation Examples Implementation Examples CICS—IBM DTP—Open Group BEA Tuxedo—B EA Systems Systems ONC ... A MOM does not require continuous, active communication between the client and the server.
Organizations may find that it is difficult to cost justify digital document managementor Web content management ... However, the approach of solving strategic management challenges using an integrative systems architecture to ...
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly ...
With the seventeenth edition of Financial and Managerial Accounting: The Basis for Business Decisions, the Williams author team continues to be a solid foundation for students who are learning basic accounting concepts.
Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations for 2002: Hearings Before a Subcommittee of...
Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations for 2003: Hearings Before a Subcommittee of...
Financial and Managerial Accounting: The Basis for Business Decisions continues to offer a solid foundation for students who are learning basic accounting concepts.
When the going concern concept is not applied , this also affects the way in which the other basic concepts are applied ... on Financial Statements does refer to some of the accounting principles that have been applied by the company .
Finally, this kind of reform is hard to impose since the accounting staff has to switch strongly its basic habits. ... transferring business accounting concepts into the public sector (Christiaens 1999, 2000, Ellwood 1999, ...