Successful methodology for identifying earnings-related reporting indiscretions Creative Cash Flow Reporting and Analysis capitalizes on current concerns with misleading financial reporting on misleading financial reporting. It identifies the common steps used to yield misleading cash flow amounts, demonstrates how to adjust the cash flow statement for more effective analysis, and how to use adjusted operating cash flow to uncover earnings that have been misreported using aggressive or fraudulent accounting practices. Charles W. Mulford, PhD, CPA (Atlanta, GA), is the coauthor of three books, including the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices. Eugene E. Comiskey, PhD, CPA, CMA (Atlanta, GA), is the coauthor of the bestselling The Financial Numbers Game: Identifying Creative Accounting Practices.
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate some of the matters which were concerning the academics at the London School of Economics at a time when academic accountancy was still in its infancy.
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past. The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
The fourteen papers in this volume, both unpublished and originally published between 1981 and 1990 offer a comprehensive selection of G. H. Lawson’s work and discuss the following: assessing economic performance ownership value creation pricing of non-competitive government contracts valuation of a business measurement of corporate performance according to cash flow.