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29 Mar 2016

Group auditing: Tiger pride enterprises

Case study - 9 pages - Accounting

Conventionally, in auditing, a component is a business activity for which the group or component management provides financial information to be included in the financial statements of the group. Group financial statements refer to the combined aggregated financial statements of the...

21 Jul 2015

Accounting for Customer Incentives

Essay - 2 pages - Accounting

In an effort to increase its customer base, Runway implemented a customer referral marketing campaign. Here, existing customers of Runway can refer a friend to it and receive $25 credit towards purchase of future merchandise. The terms and conditions are that the existing customer should refer a...

17 Sep 2014

The incorporation of a company limited by shares as a form of corporate business organization

Case study - 15 pages - Accounting

There are a number of different business forms for each individual trader to hold and operate. However, the company limited by shares is the most popular form of business organization. A propriety company limited by shares may be a propriety (private) company or a public company limited by...

29 May 2014

Fly in Fly out Operation

Case study - 4 pages - Accounting

The findings of a 2011 census were that over 200,000 Australians are in occupations that require Long Distance Commutes (LDC). Of these, miners represent 25% or over 64,000 workers who commute long distance daily to their places of work. The mining industry is, therefore, one of the key...

18 Dec 2013

Apple Computer: Case study

Case study - 6 pages - Accounting

The iPhone basically provides its users with three features which include a mobile phone, an Internet device that can also be used for communication and an iPod that would allow its users to download and listen to music from the iTunes Music Store. The iPhone offers its users a different user...

27 Sep 2013

RIM's Marketing Strategy

Case study - 2 pages - Accounting

RIM or Research in Motion is now known as Blackberry, a world-renowned name in wireless technology, which has transformed the cellular phone industry with its innovative line of products. The company has more recently launched a new mobile handset, the Z10 and claims to overhaul the user's...

07 Sep 2012

The need for a balanced scorecard at MARSAMAROC 2012

Case study - 7 pages - Accounting

The Balanced Scorecard framework, proposed by Robert S. Kaplan and David A. Norton, is one of the most evident achievements of performance measurement revolution. Since 1980s many authors have realized the inadequacy of traditional performance measurement systems, based on traditional...

21 May 2012

International accounting

Case study - 6 pages - Accounting

“According to statistics from the World Federation of Stock Exchanges, the value of trading in foreign companies accounted for 9.75% of all trading on the major stock exchanges in 2002”. This citation, also part of the Tweedie, D. Article in the Northwestern Journal of International Law...

15 Feb 2012

Strategic analysis of Mercedes Benz

Essay - 28 pages - Accounting

Mercedes-Benz is a German brand of automobiles, buses, coaches and trucks from the DaimlerChrysler company (formerly Daimler-Benz), commonly known as Mercedes. Mercedes-Benz is the world's oldest automobile manufacturer and the origin of the company dates back to the 1880s, when Gottlieb Daimler...

14 Nov 2011

Strategic analysis of Nissan group

Market study - 20 pages - Accounting

“As the crisis has evolved, Nissan has remained focused on the recovery, guided by our corporate recovery plan. Although our company is still operating in crisis mode, Nissan is on track toward a complete recovery. In fiscal year 2009, we returned to profitability after losses in the prior...

27 May 2011

Conflict of interest at Walmart

Thesis - 4 pages - Accounting

Wal-Mart Stores, Inc. is the largest retailer in the world, and it was founded in 1962 by Sam Walton. It is expanding further throughout the world to penetrate the global market. Wal- Mart operates retail stores in the United State in three different segments: discount stores, supercenters and...

11 Apr 2011

The link between financial reporting and capital markets: Evaluating the extent of development and use of International Accounting Standards

Essay - 4 pages - Accounting

“As capital markets play an increasingly central role in today's modern economies, policy-makers are confronted with the question of how to assure the continued effective functioning of these markets and, in particular, how to develop a sound financial reporting infrastructure.”...

16 Feb 2011

Installation of a system of cost accounting in Monegasque (Morocco)

Dissertation - 84 pages - Accounting

Cost accounting has a double arsenal. As a first arsenal in the long term, it is probably very effective because it addresses the costs, and requires political courage of managers. This arsenal includes the planning, control equipment and staff and a real management control. A second arsenal is...

16 Feb 2011

The Enron business and the financial statement of Michelin (2008)

Essay - 4 pages - Accounting

Enron was founded in 1985, and was one of the largest global corporations and the seventh biggest U.S. Company. It had become the world's leading energy brokerage firm. As a flourishing company, it publicly traded, and it seemed like a success story in the world of energy. But in 2001, the...

16 Feb 2011

The tax on added-value (VAT)

Course material - 4 pages - Accounting

Value Added Tax (VAT) is an indirect tax on consumption that is paid by the consumer. The company is an intermediary between the consumer and the final state. The company acts as a collector of taxes, and VAT has no influence on the outcome. It is neither a burden nor a product for the company....

16 Feb 2011

The conceptual framework of the financial statements in IFRS

Case study - 10 pages - Accounting

In March 2002, the European Council (under EC Regulation 1606/2002 OJ of 11 September 2002) has made mandatory the application of international accounting standards for consolidated accounts of listed companies from January 1, 2005. All the international standards adopted by the ARC (Accounting...

16 Feb 2011

Do IFRS have a share of responsibility in the current financial crisis?

Essay - 13 pages - Accounting

The fourth quarter of 2008 witnessed a stock market crisis without precedent, perhaps the most violent ever known in the history of capitalism, as its aftereffects rippled throughout world economy. The implosion of the ‘sub-prime' mortgage market in the US caused major stock market crashes...

16 Feb 2011

International standards of financial information (IFRS) and the concept of the right value

Case study - 5 pages - Accounting

The international financial environment is in constant transformation and hence, the International Financial Reporting Standards (IFRS) has been implemented. The setting up of the IFRS is a logical revision of the international financial system, particularly following the collapse of Enron in...

16 Feb 2011

Study of standards of IAS (International Accounting Standards), of an international dimension, and comparison with principal rival of the US GAAP

Dissertation - 93 pages - Accounting

The last modification date of the French accounting plan was in the year 1999. This change has increased the rigor given to accounting in French companies. The (International Accounting Standards or the IAS are developed by members of the NCC with transparency. In Europe, the...

16 Feb 2011

Governance and management of income: an empirical study in the Tunisian context

Dissertation - 49 pages - Accounting

Through this research, one can define the concepts and theories of management results in the first chapter. In the second chapter, it will address the impact of governance mechanisms on the management statement. Finally, it will address this problem through an empirical study in...

16 Feb 2011

Study of the IFRS/IAS standards

Dissertation - 42 pages - Accounting

The chief executive of KPMG, Jean-Luc Decornoy, had announced in June 2006 that the goal of harmonization of financial statements was not reached between accounts and areas between countries. This statement raises many questions about the reasons, and this is an invitation to reflect on the theme...

16 Feb 2011

Are IFRS standards beneficial to the French companies?

Dissertation - 46 pages - Accounting

Multiple accounting policy discrepancies have raised awareness that a solution should be found to harmonize and unify accounting standards. Thus, in 1973, ten countries got together to try to respond favorably to this issue and they established the IASC (International Accounting Standards...

19 Dec 2010

Managerial procedure methods for allocation of Job Costing

Thesis - 1 pages - Accounting

Learn the basics of accounting on how to use several kinds of accounting methods to define the cost of product and how it can be applied to profitability and overhead factors. Assessing the cost of goods is beneficial to profitability examination. In the production environment, many variables...

21 Nov 2010

An overview of ratio analysis

Thesis - 4 pages - Accounting

Profitability ratios measure the firm's use of its assets and control of its expenses to generate an acceptable rate of return. Without profit, there is no cash and therefore profitability must be seen as a critical success factors. ROCE is decreased from 13.11% to 8.59% it means that...

06 Oct 2010

Advanced corporate finance

Course material - 3 pages - Accounting

Stock A: ER = 5%, SD = 5%; Stock B: ER = 10%, SD = 10%; The correlation coefficient is 0.5. a) Show how you can create a portfolio with these two stocks which would have an ER of 8%. What is the SD of this portfolio? Formula : ?(Wa2 x oa2 + Wb2 x ob2...

29 Sep 2010

International Accounting and Finance

Essay - 6 pages - Accounting

Since 2005, companies listed in the European stock exchange have to present their financial statements in accordance with the International Accounting Standards (IAS), rather than comply with their national reporting standards. According to the European Parliament, the creation of such standards...

29 Sep 2010

German accounting rules are suitable for solely domestic companies but not for multinational enterprises. Discuss

Essay - 6 pages - Accounting

Following the Industrial Revolution in 1850 or so, the traditional German accounting appeared in an economic context fiercely influenced by banks. Indeed, for almost a century, banks had been the major financing sources for enterprises. After the WWII, the internationalisation of markets has led...

29 Sep 2010

The accounting harmonization

Essay - 9 pages - Accounting

Firstly we will have to consider the relevance of international accounting in history and its requirements to be successfully implemented. Secondly we need to examine the benefits of implementing these international standards. Finally we have to conclude by sighting the significant obstacles with...

26 Aug 2010

Understanding the concept of factoring

Thesis - 2 pages - Accounting

Factoring is a technique that involves a transfer of trade receivables from the holder (seller or participant) to a financial institution (the factor). The factor is responsible for ensuring the management and recovery, and guarantees the right in case of temporary or permanent failure of the...

26 Aug 2010

The concept of depreciation in economics and accounting

Thesis - 3 pages - Accounting

In most companies, there is a continuous usage of machinery and other equipments as a part of its production process. The use of the production assets inevitably results in wear and tear / or obsolescence. Machines do not have an infinite life and are rapidly over taken by efficient...