Strategic Information System..

What is the field of study called “Strategic Information Systems” about? Is it about information systems that are strategic? Is it about information systems that support strategy? Is it about how strategy and information systems should be aligned? The answer to these three questions is “yes”. This chapter accepts the above myriad of interpretations of strategic information systems and presents a review of the many varied concepts and issues. A perspective...

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International Accounting Standards, Regulations and Financial Reporting

Accounting standards, which determine the accounting numbers published by companies, play a major role in the wealth distribution process in market economies. Accounting standards are believed to intend to enhance the quality of accounting information and to reduce the information asymmetry among market participants. In these market economies accounting standards are set either by private standard-setting bodies or by public standard-setting...

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Cost Accounting Standards, Rule and Regulations...

Since the early part of the century, the federal government has had accounting requirements or criteria designed to protect it from the risk of overpaying for goods and services by governing the manner or degree to which contractors apportion costs to their cost-based contracts with the government. A key role in the current rules is played by the 19 standards that were developed in the 1970s by the Cost Accounting Standards (CAS) Board, a body created...

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Practical Implementation of International Financial Reporting Standards

UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has recognized the growing number of member States that are introducing international financial reporting standards (IFRS) as basis for the preparation of corporate financial reports by enterprises in their respective jurisdictions. In light of this development, the Group of Experts devoted substantial time during its recent sessions...

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Advanced Audit and Assurance(ACCA P7)

 A Recognise the legal and regulatory environment and its impact on audit and assurance practice B Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework C Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments D Identify...

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Project Management

This book was designed for anyone thinking of taking the Project Management Professional (PMP®) exam sponsored by the Project Management Institute (PMI®). This certification is growing in popularity and demand in all areas of business. PMI has experienced explosive growth in membership over the last few years, and more and more organizations are recognizing the importance of project management certification.Book: Project Management (Downlo...

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Cost and Management Accounting by Garisson(PPT Lectures)

Cost and Management Accounting written by Garrisson and Noreen for the student of ACMA, CA, ACCA and other Cost and Management Accounting Students. These are the Power Point Lecture slides of the whole book of Cost and Management Accounting. These are the helpful for students as well as teacher to easy access to this book..... Chapter 1(Download), Chapter 2(Download), Chapter 3(Download), Chapter 4(Download), Chapter 5(Download), Chapter 6(Download), Chapter 7(Download), Chapter 8(Download), Chapter 9(Download),  Chapter 10(Download), Chapter...

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Book: Fundamental of Business Economics CIMA- C04

This is an introduction to business economics and assumes no prior knowledge of the subject. It aims to provide students with a knowledge of the fundamental economic and financial concepts necessary for conducting the role of a management accountant, and underpins their studies towards attainment of the award of Chartered Management Accountant. The first section of the syllabus introduces the key concepts of business economics, including the fundamental...

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Book: Fundamental of Business Mathimatics CIMA- C03

Syllabus overview This is a foundation level study in mathematical and statistical concepts and techniques. The first and third sections, Basic Mathematics and Summarising and Analysing Data, include techniques which are fundamental to the work of the Management Accountant. The second section covers basic probability and is needed because Management Accountants need to be aware of and be able to estimate the risk and uncertainty involved in the decisions...

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Book: Fundamental of Financial Accounting CIMA-C02

This is an introduction to financial accounting and assumes no prior knowledge of the subject. It deals with the recording of accounting transactions and the preparation of accounting statements for single entities. The basic concepts of accounting are dealt with and the student will be expected to understand the limitations of financial accounts in attempting to meet the needs of all users. An understanding of the different approaches to asset valuation...

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Fundamental of Management Accounting CIMA- C01

Part A Cost determination and behaviour 1 Introduction to management accounting and costing 2 Cost behaviour 3 Overhead costs – absorption costing 4 Marginal costing and pricing decisions 5 Inventory valuation 6 Breakeven analysis and limiting factor analysis Part B Standard costing 7 Standard costing 8 Variance analysis Part C Financial planning and control 9 Budget preparation 10 Flexible budgeting Part D Costing and accounting systems 11 Cost...

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Cost and Management Accounting (Manual)

Learning Objectives LO1. Identify the major differences and similarities between financial and managerial accounting. LO2. Understand the role of management accountants in an organization. LO3. Understand the basic concepts underlying Just-In-Time (JIT), Total Quality Management (TQM), Process Reengineering, and the Theory of Constraints (TOC). LO4. Understand the importance of upholding ethical standards. New in this Edition • The discussions of...

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Integrated Management

This book is for CIMA student Integrated Management.... This Book contains  knowledge about:- Strategic Management Project Management Management of Relationship and so on.... Book: Integrated Management (Downlo...

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Financial Accounting

LEARNING OBJECTIVES 1. Define accounting and identify its objectives. 2. Distinguish among the three major types of accounting. 3. List the three primary financial statements and briefly summarize the information contained in each. 4. Identify financial statement users and the decisions they make. 5. Define generally accepted accounting principles and explain how they are determined. 6. Describe the role of auditing. 7. List the economic consequences of accounting principle choice. 8. Assess the importance of ethics in accounting. Author:Mc Graw...

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Cost and Management Accounting

WHAT IS COST AND MANAGEMENT ACCOUNTING? Cost Accounting is the process of tracking, recording and analyzing costs associated with the products or activities of an organization. Managers use cost accounting to support decision making to reduce a company's costs and improve its profitability. Management Accounting is focused on designing and evaluating business processes, budgeting and forecasting, implementing and monitoring internal controls, and...

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Practical Financial Accounting

Financial Accounting is an Important subject of modem world. That is why we bring out this book of Practical Financial Accounting with advance methods, Practices and in a inimitable style. The students businessmen, traders, industrialists and professionais must know financial accounting to real life situations. The book opens up the gateway of analysis to the world of accounting to those who go in for the study of accounting methods and techniques...

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Managerial Accounting (Manual) by Garisson Noreen

Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization.Essentially, managers carry out three major activities in an organization: planning, directing and motivating, and controlling. All three activities involve decision making.The Planning and Control Cycle involves formulating...

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Performance Management

To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control. Book: Performance Management (Download)...

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Accounting and Finance..

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Financial Reporting

International Financial Reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framework (1989)[1] adopted by the International Accounting Standards Board (IASB).Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On 1 April 2001, the new IASB took...

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Human Resource Management

This subject/course is designed to teach the basic principles of Human Resource Management (HRM) to diverse audience/students, including those who are studying this as a supporting subject for their bachelor degree program. This course is designed to provide you the foundations of HRM whether you intend to work in HRM or not, most of these elements will affect you at some point in your career. Either you will be working with some organizations or having people working for you, in both cases you will be dealing with people. To be understandable...

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Marketing Management

Marketing, as a discipline, has traveled a long distance in the last four decades. It is a craft of linking the producers of goods and services with the existing and potential customers. The changes in the consumer behavior, market place, channels of distribution, the merchandizing, display and almost anything have been tremendous in the past few decades. The speed of change is stupendous. Major shopping malls, the range of choices, the buying pattern from personal to internet buying, credit cards etc has taken long strides towards difference and...

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FINANCIAL MANAGEMENT

Financial management is the broadest of the three areas, and the one with the most job opportunities. Financial management is important in all types of businesses, including banks and other financial institutions, as well as industrial and retail firms. Financial management is also important in governmental operations, from schools to hospitals to highway departments. The job opportunities in financial management range from making decisions regarding...

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Cost Accounting

What Does Cost Accounting Mean? A type of accounting process that aims to capture a company's costs of production by assessing the input costs of each step of production as well as fixed costs such as depreciation of capital equipment. Cost accounting will first measure and record these costs individually, then compare input results to output or actual results to aid company management in measuring financial performance.   L E A R N I N G O B J E C T I V E S of Cost Accounting.. After completing this chapter, you should be...

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Management Accounting

Management accounting  is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions.In contrast to financial accountancy information, management accounting information is:designed and intended for use by managers within the organization, instead of...

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Def: Management Accounting...

Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. In contrast to financial accountancy information, management accounting information is: designed and intended for use by managers within the organization, instead of being intended for use by shareholders, creditors, and public regulators; usually...

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Def: Cost Accounting...

In management accounting, cost accounting establishes budget and actual cost of operations, processes, departments or product and the analysis of variances, profitability or social use of funds. Managers use cost accounting to support decision-making to cut a company's costs and improve profitability. As a form of management accounting, cost accounting need not follow standards such as GAAP, because its primary use is for internal managers, rather than outside users, and what to compute is instead decided pragmatically.Costs are measured in units...

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