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Accounting Cases; Costing and Sunk Costs
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This 8 page paper looks at two case studies supplied by the student and discusses the different accounting concepts presented in them, looks at the key learning points and considers who they may apply to other organizations. The first considers a company that increases sales, but makes a loss. The company is using absorption costing and has not accounted for costs in an effective manner. The second case looks at a company that is launching a new product and has to decide how to discontinue the older product. This case is considered in terms of sunk costs. The bibliography cites 8 sources.
Filename: TEcaseque1.rtf

Accounting Concepts
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The Concept of Going Concern; This 5 page paper considers the purpose and meaning of this concept and how it can be seen as supporting other accounting principles such as accruals and matching concepts as well as historical costing. This paper also consider how the going concern concept should be used, and how it may be seen as a balance to prudence and conservatism. The bibliography cites 4 sources.
Filename: TEgoingc.wps

ACCOUNTING CONCEPTS AND ORGANIZATIONS
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This 20-page paper discusses a variety of accounting concepts and theories, including elements of a financial statement, news releases from the FASB, the structure of the FASB and an article and literature dealing with an accounting theory issue. Bibliography lists 6 sources.
Filename: MTaccorg.rtf

Accounting Concepts and Reading Accounts
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This 3 page paper is written in 2 parts. The first part defines several terms; GAAP, historic cost, the difference between accrual basis and cash basis accounting and what are meant by current and non current assets and liabilities. The second part of the paper looks at three sets of accounts and considers the way that they are presented. The bibliography cites 4 sources.
Filename: TEacct001.rtf


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