Accounting for Goodwill
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A 3 page paper discussing the audit approach for a case in which a company seeks to overstate assets and disguise a loss on discontinued operations. The paper uses FASB Statements No. 141 and 142 to conclude that details need to be disclosed and that the auditor must issue a qualified or adverse opinion if it is not. Bibliography lists 5 sources.
Filename: KSacctGdwl.rtf

Accounting for Goodwill
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5 pages. 'Accounting for goodwill presents the accountant with no particular difficulties'. This statement is discussed critically, and is answered in relation to the relevant accounting codes. Particular points are suggested with examples from companies as a way to better understand exactly what goodwill accounting is. Bibliography lists 5 sources.
Filename: JAgdwlac.rtf

Accounting for Leasehold Interests
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This 4 page paper looks at how and why A leasehold interest might have a value and why it is regarded as a depreciating asset and how this dealt with in terms of valuations. The bibliography cites 3 sources.
Filename: TElease3.rtf

Accounting for Overheads
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This 6 page paper is written in two parts. The first part discusses the arbitrary nature of overhead recovery, arguing that it is merely a way in which to get back indirect expense incurred by business and can never be regarded as correct or equitable. The second part of the paper looks at activity based costing and how this can add value to the organisation and help performance improvements. The bibliography cites 6 sources.
Filename: TEoverh.rtf

Accounting for Proposed Acquisitions
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This 10 page paper shows the student how to answer questions regarding acquisition, considering what price acquisitions should go ahead at and the way it may effect shareholders. The second part of the paper then looks at the proposed takeover of Safeway by different supermarket chain, considering it from an accounting perspective. The bibliography cites 5 sources.
Filename: TEqueacq.rtf

Accounting for Settlement Certificates
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This 5 page paper using the general accounting concepts to consider if certificates that are issues to give a discount on a product as the result of a law suit may be accounted for as a sales promotion. The bibliography cites 3 sources.
Filename: TEsertst.rtf

Accounting in Italy and the United Kingdom; Some Differences and Similarities
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This 5 page paper looks at the way in which the accounting practices in these countries compare. With both countries being members of the single European market it may be expected that the accounting standard would be the same, but as this paper demonstrates similarities do exist, but they are by no means identical. The bibliography cites 5 sources.
Filename: TEitalyac.rtf

Accounting in the Realm of Electronic Commerce
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Ecommerce saves time and money, particularly in relationship to accounting functions. By allowing the bank to handle cash, the vendors to handle accounts payable, the stock vendor to handle the stock investment portfolio, etc., the company can be stripped down to its barest essentials . . . in support of a fully functional financial institution, no matter its trade. Reviewed in this regard are internets and intranets, advantages and disadvantages of ecommerce, batch and real-time processing, EDI, and ERP systems. Bibliography lists 3 sources. jvActUse.rtf
Filename: jvActUse.rtf

Accounting Information Systems and the Small to Medium Sized Business
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This 5 page paper considers the way in which accounting information systems will impact on small and medium sized businesses. The event of the event of these packages is seen as a golden opportunity, but there are also some disadvantages with the advantages. The writer takes a balanced view and includes discussion on aspects such as information availability, security, operational problems and advantages and the use of different types of computer networks and systems. The bibliography cites 9 sources.
Filename: TEaisyst.wps

ACCOUNTING ISSUES AND CORPORATE SPYING
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This paper examines the ties between corporate spying and the accounting profession. While literature hasn't been written specifically on this topic, the paper ties these two concepts together, and offer suggestions of how companies can protect themselves from loss of information. Bibliography lists 5 sources.
Filename: MTaccesp.rtf

Accounting Issues; A Case Study
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This 12 page paper answers questions regarding a fictitious company Pro Tech and problems it is facing. The writer answers questions regarding how to restructure, including a chart, the adoption of activity based costing (ABC) accounting, resolving a threatened strike and the use of net present value (NPV). The bibliography cites 13 sources.
Filename: TEproteh.rtf

Accounting Methods for Combining Companies
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This 10 page paper highlights International Accounting Standard (IAS) No.22 bulletin, Accounting for Business Combinations. Questions, inclusive of case studies, are posed and answers are provided. The paper focuses on mergers, acquisitions and subsidiaries. Pooling is discussed in depth. Bibliography lists 4 sources.
Filename: SA048Acc.wps