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Papers On Money & Banking / Corporate Finance
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ACCOUNTING THEORIES AND ESSAYS
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This 13-page paper discusses the question of whether accountants will be able to prevent a future Enron (U.S.) or HIH (Australia) accounting scandal, due to the fact that their education and philosophy is that of numbers, rather than ethical behavior. Bibliography lists 4 sources.
Filename: MTacctes.rtf

Accounting: Internal Controls
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A 4 page paper identifying internal control activities and discussing how the concepts of internal control affect the development GAAP accounting standards and how GAAP accounting standards affect the internal controls implemented. The paper begins with the COSO (Committee of Sponsoring Organizations of the Treadway Commission) definition of control activities. Bibliography lists 4 sources.
Filename: KSacctIntCont.rtf

Accounting: Principles-Based Or Rules-Based?
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4 pages in length. Stagnancy and interpretation are two elements that have no place within the fundamentally stringent nature of accounting procedures, yet typical standards have reflected precisely this approach to the conceptual aspect of principles-based methods. The extent to which Enron and WorldCom helped to redefine accounting procedures is both grand and far-reaching; that the industry has moved away from a principles-based to a rules-based approach speaks to fortifying the former with two integral - and wholly absent - components. Bibliography lists 4 sources.
Filename: TLCAccountPrin.rtf

Accounting; A Case Study
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This 5 page paper demonstrates how to prepare a budget cash flow and an income statement and answer questions about a case study supplied by the student. The bibliography cites 4 sources.
Filename: TEcasea1.rtf


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